About us
1. What does the Audit Commission do?
The Audit Commission is an independent watchdog, driving economy, efficiency and effectiveness in local public services to deliver better outcomes for everyone.
Our remit covers public services in England. Wales (external link), Scotland (external link) and Northern Ireland (external link) have their own auditing bodies.
Our responsibilities are set out in the Audit Commission Act 1998 (external link). We appoint external auditors and, in local government, inspect the performance of services. We do not audit private companies. More about us.
2. What is the National Audit Office and how does it differ from the Audit Commission?
The National Audit Office (NAO) scrutinises public spending on behalf of Parliament. It is independent of government. It audits the accounts of all central government departments and agencies, as well as a wide range of other public bodies, and reports to Parliament.
3. Who audits the Audit Commission?
We are audited by the National Audit Office (external link), which also audits central government departments.
4. How can I get a copy of the Audit Commission act?
Acts of Parliament (external link) are available from the Office of Public Sector Information.
The Accounts and Audit Regulations (external link) are developed to support the Audit Commission Act 1998 (external link). Both are available from the Office of Public Sector Information. These contain important information for electors and interested persons.
Telephone: 020 7276 5229
Website: www.opsi.gov.uk (external link)
5. What is the Local Government Act 2000 (LGA 2000) and how does it affect the Audit Commission Act 1998?
The LGA 2000 (external link) makes major changes to the powers of local authorities, their constitutions and structures, and the way in which standards of conduct in local government are enforced. View the amendments made to the Audit Commission Act 1998 by the LGA 2000 (external link).
6. How do I get permission to reproduce something from an Audit Commission publication in something I'm producing?
For guidelines on the use of Audit Commission material, please refer to our terms and conditions of use.
If your request is for commercial purposes, please write to:
Marketing Communications
Audit Commission
1st Floor, Millbank Tower,
Millbank, London, SW1P 4HQ
Alternatively, you can complete a request online.
Please specify the following in your request:
- Exactly what information or exhibits you wish to use;
- The name of the publication in which you found it, and the relevant page numbers; and
- Where and how you wish to use the information or exhibits (for example, the title of the publication, publisher, print run, and whether the publication will be priced or free).
7. How long will it take you to respond to a written enquiry?
Our standard is to provide an acknowledgement within 5 working days of receipt and a full response within 20 working days. This applies to correspondence received by letter, fax and email.
Audit
1. What is an audit?
An audit is an official examination of an organisation. Audits are designed to add credibility to information (such as financial information or performance indicators) or other subject matter (such as systems and processes, including internal controls, or behaviours, such as corporate governance or compliance with regulations), by providing a level of assurance that the information or subject matter meets specified criteria (for example, that an organisation's accounts give ‘a true and fair view' or that a grant claim complies with the terms and conditions of the grant).
2. What is the role of the appointed auditor?
Auditors are appointed by the Audit Commission and are independent of the bodies they audit. We appoint auditors from our own staff and from professional audit firms. Auditors' responsibilities are set out in the Audit Commission Act 1998 (external link). There is a Code of Audit Practice for local government bodies and another Code of Audit Practice for health bodies. These Codes prescribe how auditors carry out their functions under the Act and are approved by Parliament at least once every five years, giving them statutory effect.
Auditors perform an annual audit of financial statements. However, they also have wider responsibilities under the Code of Practice to review and report on whether an audited body has made proper arrangements for securing value for money in its use of resources.
The appointed auditors are the main point of contact for any member of the public on issues surrounding the accounts. The Codes are supported by another key document that is issued by the Commission, the Statement of Responsibilities of Auditors and Audited Bodies, which sets out the different responsibilities of the auditor and the audited body, and the limits on what the auditor can reasonably be expected to do.
3. What are an auditors' statutory responsibilities?
Auditors' responsibilities may be summarised in terms of what they:
- Must do (such as statutory duties, no discretion);
- May do (such as statutory duties or powers, which they have discretion about exercising); and
- Are required by the Audit Commission to do.
The must dos
The Audit Commission Act 1998 and the Local Government Act 1999 set out the specific statutory duties of appointed auditors:
- To comply with the Code of Audit Practice.
- To give an opinion on the financial statements of the audited body.
- To satisfy themselves that the accounts comply with statutory requirements and have been compiled in accordance with proper practices.
- To satisfy themselves that the audited body has made proper arrangements for securing economy, efficiency and effectiveness in its use of resources.
- To review and report on specified bodies' best value performance plans (local government only).
- To certify completion of the audit.
The may dos
In addition, auditors have other specific statutory duties and powers:
- For all audited bodies, to consider issuing a public interest report concerning any matter that comes to the auditor's attention during the course of the audit, which they judge should be considered by the audited body or brought to public attention.
- For local government bodies:
- To decide whether the audited body should consider formally, and respond to in public, matters raised in an audit report.
- To give electors the opportunity to raise questions about the accounts, and consider and decide upon objections received from electors in relation to the accounts.
- Where unlawful expenditure has been or is about to be incurred by an audited body, to issue an advisory notice, to apply to the Courts for a declaration that an item of account is unlawful or apply for judicial review.
- Refer a best value authority to either the Commission or the Secretary of State with a recommendation that it should carry out an inspection or issue a direction.
- For NHS bodies, to refer a matter to the Secretary of State if they have reason to believe that an audited body has made, or is about to make, decisions involving potentially unlawful expenditure or has taken, or is about to take, potentially unlawful action likely to cause a loss or deficiency.
Things auditors are required by the Audit Commission to do
Finally, for policy reasons or to enable either it or key partner organisations to carry out their statutory functions effectively, we also currently require auditors:
- to give an opinion on the regularity of income and expenditure (some NHS bodies and Probation Boards only), to meet the NAO's requirements;
- to assess the effectiveness of audited bodies' financial management arrangements and arrangements to secure value for money;
- to review and report on specified local government bodies' systems and processes for producing performance indicators;
- To report the key results of audit work to ‘those charged with governance' (this is a requirement of professional auditing standards, but our requirements go wider, reflecting the wider scope of the Code audit);
- to review and report on the schedules prepared by audited bodies for the Departments of Health's consolidated accounts (NHS bodies) and Whole of Government Accounts (local government bodies);
- to issue an annual audit letter (health only); and
- to provide us with relevant information for inclusion in the annual audit and inspection letter (local government only).
4. How are auditors appointed?
Auditors are appointed either from our own staff or from a private sector accountancy firm. We take a number of factors into account when appointing auditors and consults audited bodies on the appointment. Once appointed, auditors are independent of the Audit Commission.
Standards are set for auditors through the Code of Audit Practice for health bodies and the Code of Audit Practice for local government bodies and through detailed guidance prepared by the Audit Commission. We assess the work of the auditors against these standards by carrying out quality control reviews.
5. What are the Audit Commission's audit fees?
The Audit Commission's current scales of fees for audit work can be found in the audit pages.
6. Who is my appointed auditor?
To search for an appointed auditor for a particular local government or NHS body, please see the auditors directory.
7. Who audits the auditors?
We set the standards for the auditors we appoint, and monitor their performance. The principal means of monitoring standards and evaluating the quality of audit and inspection work is through the annual Quality Review Process. The aim of this process is to provide assurance that Audit Commission auditors have appropriate systems and procedures in place to ensure the quality of work delivered at audited bodies and to inform the audit appointments process and the procurement of audit services.
The quality review process comprises the interrelated elements set out below:
Quality control and monitoring arrangements
The starting point is a requirement for each supplier to carry out a self assessment of the quality control and quality monitoring arrangements which have been put in place by them to assure the delivery of work to the required standard. To assist with the self assessments, we produce a checklist of issues which we would expect to be covered. We review the results of these self assessments, on the basis of which we determine the scope and extent of quality review process activity in any particular area.
The audit practice and firms are expected to follow their established procedures, provided that these meet the minimum professional standards issued by the Auditing Practices Board and also cater for additional requirements specific to the Audit Commission's regime. These include a review of engagement leads at least once every three years, documented review procedures and evidence of findings. We also ask how the impact of the work delivered at audited bodies has been assessed. We carry out a desktop review of these annual submissions and our response may be either:
- no further action, where we assess the arrangements as operating satisfactorily;
- to visit the supplier, usually on a three year cycle through a rolling programme, to test what we have been told in the self assessments; or
- if we do have concerns, to visit the supplier during the current year to resolve our concerns.
We also retain the right to carry out a special review at any time should we wish to investigate a particular issue or respond to unforeseen events.
Audited body surveys
The views of audited bodies, as recipients of, and payers for, our services are important to us and we carry out satisfaction surveys to inform the audit appointment process and to obtain feedback on all aspects – both national and local – of our regime.
Quality review process reporting
The outputs from the quality review process include:
- feedback reports to each supplier on their self assessments of their quality control and monitoring arrangements, together with any reviews carried out by or on behalf of the quality review team;
- an annual report to the Audit Commission Board's Audit Committee on the quality of audit work, and the service being provided to audited bodies; and
- a report that we publish on our website, which sets out our views on the quality of the audit practice and the firms' audit work.
8. What are my council's legal obligations regarding publishing financial information?
The legal obligations of councils regarding publishing financial information are set out in legislation. The primary source of this legislation is the Audit Commission Act 1998 (external link) and the Accounts and Audit Regulations 2003 (external link).
Please see the publication Councils' accounts: your rights for more information.
9. Who do I speak to about the audit of town or parish councils?
For queries regarding the audit of your town or parish council you should contact your appointed local council auditor.
The National Association of Local Councils (external link) and the Society of Local Council Clerks (external link) are both available to offer guidance.
10. I have a query about a grant claim or certification instruction.
Contact the Grants Team on 01179 236 757 or email APAGtechsupport@audit-commission.gov.uk
Complaints
1. How do I make a complaint about my local authority or council?
In the first instance you should direct your complaint towards the local authority involved. All local authorities will have a complaints department that you can contact.
If your complaint refers to something your council has done that you feel is unfair (that is, you feel you have suffered as a result of inefficient management or maladministration), please contact your Local Government Ombudsman (external link).
Our leaflet: Routemap, Your guide to complaining about local public services in England provides contact details and links of other agencies you can contact who can deal with complaints about public services in England.
If your complaint refers to corruption, fraud or misuse of public money at an authority please contact the appointed auditor for that authority. To find out the identity of the auditor please complete our enquiry form.
You can also contact our confidential whistleblowing line on 0845 0522 646. Our policy regarding whistleblowing will provide you with information on what will happen with your information.
2. How do I make a complaint about the conduct of my councillor or a council member?
Every authority is required to adopt a Code of Conduct (external link) that sets out rules governing the behaviour of its members. All elected, co-opted and independent members of local authorities, including parish councils, fire, police and national parks authorities, are covered by the code. Information on how to complain about a member's failure to comply with the code of conduct for members can be found at the Standards Board (external link) for England's website.
3. What are the types of complaint that the Audit Commission cannot investigate?
- The policies or decisions made by a local authority (for example, your local council or housing association) about what services they provide and the quality of the services. These are a matter for the organisation's own complaints procedures and you should contact the relevant organisation direct.
- Bad or inefficient management by a local council (maladministration), which is a matter for the Local Government Ombudsman.
- Services provided by the NHS, which is a matter for the Health Service Commissioner.
- Because auditors work independently, you cannot complain to us about the decisions and judgements of auditors as the correct place to challenge these is through the courts. Our leaflet Councils' Accounts Your Rights: England explains the powers and duties of auditors and your rights.
- Employment matters, including complaints from staff or former staff. Complaints from applicants for jobs should be sent to our Human Resources Directorate, Westward House, Lime Kiln Close, Bristol, BS34 8SR, where they will be dealt with under a separate process.
Where we cannot consider your complaint we will tell you why and advise which, if any, other organisations may be able to help you. Our leaflet Routemap – Your guide to complaining about local public services in England provides details of the organisations to contact to complain about your local services, a copy can be obtained from us at the address above or from our website.
4. What are the types of complaint which the Audit Commission can investigate?
We will deal with complaints about poor service on the part of the Audit Commission, its appointed auditors and staff, provided the complaint is made within six months of the event in question. A failure to deal with matters properly or fairly may involve:
- failure to follow proper procedures;
- discourtesy and rudeness;
- discrimination;
- delay;
- not informing an individual of their of rights and entitlements;
- not providing answers to reasonable questions where they fall within auditor's or the Audit Commission's remit;
- not responding to phone calls, emails or letters;
- not answering complaints fully and promptly; or
- failure to apologise for mistakes.
This is not an exhaustive list - if you have any queries about whether we can or cannot deal with a specific complaint, please contact the Interim Complaints Unit Manager on 0844 798 3118.
5. How do I make a complaint about the Audit Commission?
You can complain by phone, email, letter, or online.
Telephone: 0844 798 3118 [local rate call]
Email: complaints@audit-commission.gov.uk
Textphone (minicom): 020 7630 0421
Post:
Robert Mauler
Complaints Unit Manager
Audit Commission, Westward House
Lime Kiln Close, Bristol, BS34 8SR
Key contacts:
Robert Mauler, Complaints Unit Manager: 0844 798 3118 [local rate call]
We aim to achieve the highest standards so we need to know if you are concerned or dissatisfied with any part of our work, or that of our appointed auditors.
Your complaints give us the chance to put things right when mistakes have been made and to improve the quality of our services. We treat all complaints seriously, investigate them thoroughly and respond as quickly as possible.
For more information on our complaints procedure, please read our leaflet How to complain.
6. In what circumstances will the Audit Commission review its scored judgements at the request of an audited and inspected body?
The procedure for requesting that the Audit Commission review the scored judgements for an audited and inspected body can be viewed in Review procedure for scored judgements (PDF).
Fraud
1. How do I report a suspected fraud as a member of the public?
Fraud is a criminal offence. If you suspect fraudulent activity within any public body, you should report it to the police. You can also copy your concerns to the auditor of the organisation concerned. To find out who their appointed auditor is you can either use our auditors directory, or complete our enquiry form.
2. How do I report a suspected fraud at the authority I work for?
The Public Interest Disclosure Act 1998 (PIDA) (external link) is popularly known as a 'whistleblowers' protection act. It protects employees who make disclosures about a range of subjects from recriminations.
Whistleblowers can claim Public Interest Disclosure Act protection by disclosing their concerns either to their employer or, if they prefer, to another organisation authorised to receive disclosures (a ‘prescribed person'). The Audit Commission is a 'prescribed person' under the Act and provides a confidential public interest disclosure line for employees of councils and NHS bodies where they are unable, or unwilling, to report internally.
You can contact our dedicated Whistleblowers' Hotline on 0845 052 2646.
Freedom of Information and corporate data enquiries
1. How do I make a freedom of information request?
Please visit the Freedom of Information section of our website for information on our information policy and principles as well as guidance how to make a request.
2. How can I update my contact details on your database?
To update your contact details on our database please complete our enquiry form.
3. Can I have my name added to your reports mailing list?
We do not hold a standard mailing list. We create unique lists for each mailing we organise, depending on who the report applies to.
4. Can I get a mailing list of all local authorities/ NHS trusts etc?
We do not provide details of other organisations. Mailing lists can be obtained from brokers.
Inspection
1. What type of inspections does the Audit Commission carry out?
Until 2010 the Audit Commission carried out inspections across local government. Our inspectors make sure that the public was getting the best possible value for money from council services. As part of this process our local education authority (LEA) inspectors assess councils' education departments. We also worked with other regulatory bodies to inspect councils' social services departments.
We do not inspect the health service or any area within criminal justice, although we do audit these services.
The Audit Commission still has a role in inspecting both council housing services and housing associations, though this is now being wound down. The Tenants Services Authority is the national organisation with responsibility for commissioning housing inspections, and it is currently consulting on future inspection methods, aiming to apply revisions from 1 July 2011.
Performance information
1. Can you give me general performance information about my authority?
Information on how council services, including housing, have performed against measures set down by the government can be found on our website. You can search for all the information we have about any given authority from the 'Find an organisation' search box on our homepage.
2. How do I find out which authorities are in the same family grouping as mine or who are my 'nearest neighbours'?
Profiles/nearest neighbours/families are authorities that are similar to each other and are grouped together for benchmarking purposes. We no longer deal with these and they are now dealt with by Chartered Institute of Public Finance and Accountancy (CIPFA) (external link). Their details are below.
Website: CIPFA nearest neighbours (external link)
Telephone: 020 8667 1144
3. How do I find out about the Local Innovation Awards Scheme?
The Local Innovation Awards Scheme Beacon is run by the Department of Communities and Local Government (CLG).
Website: The Local Innovation Awards Scheme (external link)
4. What other statistics can the Audit Commission provide?
We only retain statistical information relating to performance indicators. Some other useful sources for statistics are:
- Office for National Statistics (external link);
- CIPFA (external link); and
- Associated organisations (i.e. schools statistics - Ofsted).
Reports
1. How do I find a report on your website?
All national Audit Commission reports from 2000 onwards and inspection reports from 2001 are available on our website. If the report is listed on the website but there is no PDF, it is because it was published before November 1999.
2. How do I get a report that is now out of print?
You can contact the British Library, which stores copies of all of our reports, to get a reference copy.
3. How do I order a report?
National reports that are still in print can be ordered from our distribution house:
Audit Commission Publications
P O Box 99
Wetherby
Yorkshire, LS23 7JA
Telephone: 0800 50 20 30
Fax: 0870 121 4217
Email: audit-com-publications@capita.co.uk
If you require further copies of an inspection report please call 0844 798 7070.
4. I want to get a hold of a copy of one of your reports in large print, Braille or audio format.
We can supply copies of these formats on request. Please complete an enquiry form or telephone 0844 798 7070.
5. Does the Audit Commission have a library where I can look at or borrow copies of reports?
The Audit Commission does not have a public library. Our reports can be viewed from our website or borrowed from the British Library.
6. I'm trying to track down what has happened to the publications I ordered.
Please contact our distribution house who will be able to trace your order.
Telephone: 0800 50 20 30
Email: audit-com-publications@capita.co.uk
7. How do I get permission to reproduce something from an Audit Commission publication in something I'm publishing?
All requests for copyright permissions must be made in writing and sent to:
Manager of Sales and Marketing
Audit Commission
Millbank Tower,
Millbank, London SW1P 4HQ
Please specify the following in your request:
- exactly what information or exhibits you wish to use;
- the name of the publication in which you found it, including page numbers; and
- where and how you wish to use the information or exhibits (eg title of publication, publisher, print run, whether the publication will be free or priced).