What’s new
Section 1: Introduction
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
    5.1 Approach and specified criteria
    5.2 Key sector issues
    5.3 Guidance on the specified criteria
    5.4 Risks relating to the specified criteria
    5.5 Supporting VFM tools and review guides
Section 6: Police bodies
Section 7: Other local government bodies (larger relevant bodies)
Section 8: Reporting the results of auditors’ work (all bodies)