What issues should we look into?
The formal consultation for the proposed work programme has now closed, but we are still interested in hearing your views. We will update the details of our work programme once we have agreed which performance audits to take forward. Until then, you can email us with any comments you have on the proposed studies by emailing any comments to: PerformanceAuditConsultation2010@audit-scotland.gov.uk
We would like to know what value for money issues you think that we should look at over the next few years.
We are developing a more flexible approach to our national performance audit programme and are interested to hear your views on the issues you think we should look at over the next few years.
Our recent local government and NHS overview reports and our report on Scotland’s public finances all highlight the scale of the financial challenge for local government and other parts of the public sector. In future, our performance audits will have an even greater focus on the challenge of delivering public services with less money, where hard choices will need to be made.
We welcome your thoughts on which issues or service areas you think we should look into and whether we have prioritised the right topics. We are keen to hear your views on:
- our initial performance audit topics
- future areas of work
- and any other areas you think we should be looking at.
Five key themes
Our focus continues to be on value for money, economy, efficiency, effectiveness and on governance and accountability. We have developed the following five key themes to help underpin our programme:
- Managing reductions in public sector budgets: in recognition of the cost pressures facing public services, and building on and developing issues arising from our reports on Scotland’s public finances and Improving public sector efficiency.
- Investment: looking at accountability for the use of public funds; examining the scope for reducing cost overruns and improving project management; and assessing whether investing in services with early intervention leads to better outcomes and savings in the longer term.
- Partnership working: examining the value for money of partnership working and whether this way of planning and delivering services is making a real difference.
- User focus and personalisation: looking across organisational boundaries and identifying cost-effective ways of delivering services which better suit people’s needs at the same time as delivering savings.
- Environmental auditing: reviewing how Scotland is responding to the challenges of reducing carbon emissions and adapting to climate change.
Initial performance audit topics
We have developed a set of initial topics for performance audits which we will be starting this year or early next year. These fall under five themes and further details are available below:
Potential future topics
We have also started to develop a rolling programme of potential future performance audits. These audits will not be carried out this year but we will continue to keep a watching brief in these areas and consider whether a national audit would be useful in future.
Current programme of work
We are continuing to carry out our current programme of work, details of which are here.