National studies
Our national reports and studies help public bodies manage the financial challenges they face by providing authoritative, unbiased, evidence-based analysis and advice.
Research focuses on financial and other management issues in local public services. It draws on analysis of local and national data and aims to help councils, NHS bodies and other local agencies review and challenge their current arrangements and performance.
Striking a balance: Improving councils’ decision making on reserves
The Audit Commission has published Striking a Balance which encourages English councils to focus more attention on the £12.9 billion set aside in their reserves.
Best practice tariffs and their impact
How best practice tariffs (BPT) impact locally in the NHS and how to improve implementation. We explore the reasons behind the variation in BPT achievement and identify good practice.
Tough times 2012
The report finds that in 2011/12, councils largely delivered their planned savings and in many cases added to reserves. However, auditors reported that signs of financial stress were visible.
Protecting the public purse 2012
This report finds that councils are targeting their investigative resources more efficiently and effectively, detecting more than 124,000 cases of fraud in 2011/12 totalling £179 million. But it urges them not to drop their guard…
NHS financial year 2011/12
A summary of the findings from the Commission’s 2011/12 audit of primary care trust, NHS trust and strategic health authority accounts.