A submission to the independent review into the arrangements in place to support the transparency and quality of local authority financial reporting and external audit in England (Redmond Review)

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Murphy, P. ORCID: 0000-0001-8459-4448, 2019. A submission to the independent review into the arrangements in place to support the transparency and quality of local authority financial reporting and external audit in England (Redmond Review). Nottingham: Nottingham Trent University.

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Abstract

The Redmond Review requested views on the quality and effectiveness of the audit of local authorities in England.
Local Authorities deliver public services and are required to act in the public interest. Public audit is intended to allow users of local authorities accounts to hold local authorities to account for their use of public resources.
This contribution is presented in two parts:
The first part provides an explanation of the perspective that the author has adopted to evaluating changes or proposed changes to performance management regimes and their public assurance arrangements in the public services in England, and elsewhere, over the last 20 years. This perspective informs the general comments or strategic views on the current arrangements for external audit and suggestions for their improvement that follow.
The second part provides more specific responses to the specific questions that are summarised at the end of the individual chapters.

Item Type:

Research report for external body

Alternative Title:

Public audit consultation response

Description:

Commissioning body: Ministry of Housing, Communities and Local Government

Creators:

Murphy, P.

Publisher:

Nottingham Trent University

Place of Publication:

Nottingham