Use of resources is an Audit Commission assessment of how well organisations are managing and using their resources to deliver value for money and better and sustainable outcomes for local people. It is carried out yearly by appointed auditors as part of the external audit at councils; fire and rescue authorities; police authorities and forces; and primary care trusts.
Auditors will produce a judgement for each of the following three themes:
- Managing finances - focusing on sound and strategic financial management.
- Governing the business - focusing on strategic commissioning and good governance.
- Managing resources - focusing on the effective management of natural resources, assets and people.
Auditors will reach judgements on these themes by considering specified key lines of enquiry (KLOE).
The scoring framework for the use of resources assessment uses the Commission’s current four point scoring scale from 1 to 4 with 4 being the highest. Each KLOE is scored 1-4 by the auditor. The KLOE scores are brought together to form a score for each theme and the theme scores are brought together to form an overall score in accordance with the use of resources scoring arrangements.
Primary care trusts
For 2008/09 there was no overall use of resources score for PCTs. The published scores therefore include the three theme scores and the underlying KLOE scores.
The Audit Commission has published a national report covering the first year of the use of resources assessment at PCTs.
Police
The assessments for police authorities are still ongoing and the scores will be published at a later date.
Councils
The assessments for councils are still ongoing and the scores will be published at a later date.
Fire
The assessments for fire and rescue authorities are still ongoing and the scores will be published at a later date.