What we did
We introduced the Use of Resources assessment (UoR) for local government in 2005. We extended it to fire and rescue authorities and police authorities in 2005/06. Appointed auditors carried out the assessment each year until 2008/09 as part of the work they do to issue a conclusion on whether an audited body has put in place proper arrangements to secure economy, efficiency and effectiveness in its use of resources.
For NHS trusts and primary care trusts, the Use of Resources assessment was referred to as the Auditors' Local Evaluation Assessment (or ALE). In 2008/09, ALE was replaced by the Use of Resources assessment for primary care trusts.
Through the Use of Resources assessment, we judged how well organisations managed their financial resources and how well they used these to deliver value for money and better, sustainable outcomes for local people.