best value changes local government in scotland act 2003 audit
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Comhairle Nan Eilean Siar - Ag obair comhla airson nan eilean Chief Executive
Local Government in Scotland Act - AUDIT
•BEST VALUE CHANGES•LOCAL GOVERNMENT IN SCOTLAND ACT 2003
•AUDIT
Comhairle Nan Eilean Siar - Ag obair comhla airson nan eilean Chief Executive
Local Government in Scotland Act - AUDIT
LGIS Act 2003 - the business framework
• Obligations to improve • new audit and intervention arrangements• new emphasis on accountability for
decisions and performance• new freedoms to trade and charge• new freedoms to spend • new freedoms to invest
Comhairle Nan Eilean Siar - Ag obair comhla airson nan eilean Chief Executive
Local Government in Scotland Act - AUDIT
Best Value: the same as before…
• duty of continuous improvement• balance quality and cost• promotion of equalities important • Decisions must be for benefit of
stakeholders - organisational advantage is not enough
Comhairle Nan Eilean Siar - Ag obair comhla airson nan eilean Chief Executive
Local Government in Scotland Act - AUDIT
But different...
• One cost to be balanced is the cost to the consumer, not just to the authority
• obligation for BV arrangements to have regard to equal opportunities legislation
Comhairle Nan Eilean Siar - Ag obair comhla airson nan eilean Chief Executive
Local Government in Scotland Act - AUDIT
Different….• BV arrangements and decisions
must contribute to the achievement of sustainable development
• measurement of improvement must have regard to outcomes, not just processes
Comhairle Nan Eilean Siar - Ag obair comhla airson nan eilean Chief Executive
Local Government in Scotland Act - AUDIT
Audit and other types of scrutiny
• Will continue to look for signs of Best Value • Will continue to look for many of the
characteristics described in PMP guidance - see BVTF statutory guidance
• Audit Scotland has changed audit approach
Comhairle Nan Eilean Siar - Ag obair comhla airson nan eilean Chief Executive
Local Government in Scotland Act - AUDIT
Accountability• Duty of reporting is for the local
authority, and decisions about what, where, how and when to publish are also for the authority
• Regulations - what must be put into the public domain, regardless of preference
• Guidance - things to take into account in making decisions
Comhairle Nan Eilean Siar - Ag obair comhla airson nan eilean Chief Executive
Local Government in Scotland Act - AUDIT
Enforcement and Intervention:
the same as before…• Local authority• Controller of Audit• Accounts Commission• Ministers
Comhairle Nan Eilean Siar - Ag obair comhla airson nan eilean Chief Executive
Local Government in Scotland Act - AUDIT
But different...• Grounds of enforcement by Accounts
Commission now expanded • Ministers can intervene if Accounts
Commission so recommends, but also have two direct intervention powers– Best Value failure put public interest at
risk of substantial harm– Power to Advance Well being is abused
(significant excess of power)
Comhairle Nan Eilean Siar - Ag obair comhla airson nan eilean Chief Executive
Local Government in Scotland Act - AUDIT
Best Value duties
Comhairle Nan Eilean Siar - Ag obair comhla airson nan eilean Chief Executive
Local Government in Scotland Act - AUDIT
1. Local authorities' duty to secure Best Value
1) It is the duty of a local authority to make arrangements which secure best value.
2) Best value is continuous improvement in the performance of the authority's functions.
Comhairle Nan Eilean Siar - Ag obair comhla airson nan eilean Chief Executive
Local Government in Scotland Act - AUDIT
3) In securing best value, the local authority shall maintain an appropriate balance among- a) the quality of its
performance of its functions;b) the cost to the authority of
that performance; andc) the cost to persons of any
service provided by it for them on a wholly or partly rechargeable basis.
Comhairle Nan Eilean Siar - Ag obair comhla airson nan eilean Chief Executive
Local Government in Scotland Act - AUDIT
(4) In maintaining that balance, the local authority shall have regard to-
(a) efficiency;
(b) effectiveness;
(c) economy; and
(d) the need to meet the equal opportunity requirements.
Comhairle Nan Eilean Siar - Ag obair comhla airson nan eilean Chief Executive
Local Government in Scotland Act - AUDIT
(5) The local authority shall discharge its duties under this section in a way which contributes to the achievement of sustainable development.
(6) In measuring the improvement of the performance of a local authority's functions for the purposes of this section, regard shall be had to the extent to which the outcomes of that performance have improved.
Comhairle Nan Eilean Siar - Ag obair comhla airson nan eilean Chief Executive
Local Government in Scotland Act - AUDIT
•How do we know we are doing the right things?
•How do we know we are doing things right?
•How do we plan to improve?•How do we account for our performance?
Comhairle Nan Eilean Siar - Ag obair comhla airson nan eilean Chief Executive
Local Government in Scotland Act - AUDIT
Local Government in Scotland Act 2003
AUDITof Best Value, but really of
Comhairle Nan Eilean Siar - Ag obair comhla airson nan eilean Chief Executive
Local Government in Scotland Act - AUDIT
Main Points-
• Full audit every 3 years - includes • an overview audit of the whole Comhairle • detailed audits
• Audit takes “local circumstances” into account
• No “single label” for Councils• Reports to Comhairle• Follow-up on progress every year
Comhairle Nan Eilean Siar - Ag obair comhla airson nan eilean Chief Executive
Local Government in Scotland Act - AUDIT
Key Points
• Involvement of Members is vital• The Audit will focus on where we are making progress
• Put in place an Action Plan – then take action
• Risk‑based, targeted and proportionate• Accounts Commission assume that we are already working to comply with the LGIS Act
Comhairle Nan Eilean Siar - Ag obair comhla airson nan eilean Chief Executive
Local Government in Scotland Act - AUDIT
•Specialist audit team•Links to work of inspectorates and other scrutiny bodies
•Report to Commission after every audit
Other Features
Comhairle Nan Eilean Siar - Ag obair comhla airson nan eilean Chief Executive
Local Government in Scotland Act - AUDITInitial meeting
Council prepares submission
Overview audit
Auditors prepare to challenge
Prepare findings and report
Council presentation
Week 1
Weeks 9 to 10
Weeks 11 to 15
Weeks 16 to 20
Weeks 2 to 7
Week 8
Selected areas for detailed
audit
Comhairle Nan Eilean Siar - Ag obair comhla airson nan eilean Chief Executive
Local Government in Scotland Act - AUDIT
•Flexible approach to format•Six weeks to prepare•Signed by Chief Executive and Convener•Not a public document, for audit only•Key element for council and audit itself
Council Submission
Comhairle Nan Eilean Siar - Ag obair comhla airson nan eilean Chief Executive
Local Government in Scotland Act - AUDIT
• Contextual Information• Performance Results• Key features of Best Value• Draft Improvement plan • Documentation• Presentation• Content of Submission
Basic Structure for Submission
Comhairle Nan Eilean Siar - Ag obair comhla airson nan eilean Chief Executive
Local Government in Scotland Act - AUDIT
• Digesting self‑assessment• High level assurance for:
•all services' performance •all BV criteria
• Risk assessment / targeted areas•Gaps & weaknesses•Areas of good practice•Areas of interest to Chief Executive•Areas of interest to Controller of Audit...
The overview audit stage
Comhairle Nan Eilean Siar - Ag obair comhla airson nan eilean Chief Executive
Local Government in Scotland Act - AUDIT
• Intensive three weeks• Selective, targeted approach• Review of documentation• Interviews ‑ including elected members, managers, and partner organisations
• Observation ‑ e.g. committee meetings
The detailed audit stage
Comhairle Nan Eilean Siar - Ag obair comhla airson nan eilean Chief Executive
Local Government in Scotland Act - AUDIT
•Draft report provided to Chief Executive•Balance ‑ strengths, weaknesses, reflect different expectation levels
•Tailored reports; no simplistic league tables• Improvement Plan•Report published•Hearings / meetings with Acc. Commission•Follow‑up audits to review progress
Report on Audit of Best Value
Comhairle Nan Eilean Siar - Ag obair comhla airson nan eilean Chief Executive
Local Government in Scotland Act - AUDIT
Andrew MackenzieHead of Strategy (Internal)
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