What’s new
Section 1: Introduction
    1.1 Auditors’ local VFM work – key messages
    1.2 About this guidance
    1.3 Search tips and quick links
    1.4 Technical queries
Section 2: Economy, efficiency and effectiveness: Auditors’ responsibilities
Section 3: NHS trusts
Section 4: Clinical commissioning groups
Section 5: Councils and fire and rescue authorities
Section 6: Police bodies
Section 7: Other local government bodies (larger relevant bodies)
Section 8: Primary care trusts
Section 9: Strategic health authorities
Section 10: Reporting the results of auditors’ work (all bodies)