The Audit Commission has prepared guidance for auditors to support them in carrying out their assessments:
This is the first time that auditor guidance on the use of resources assessment has been published. The aim is to support a more mature assessment framework through facilitating open and transparent discussions between auditors and audited bodies.
For each key line of enquiry, the guidance includes illustrative examples or characteristics describing what auditors might expect to see at audited bodies performing at levels 2 and 3. These characteristics of performance are integrated into the guidance, rather than presented separately, to reinforce the message that they are not a list of criteria or a checklist to be complied with to achieve a certain score. They are not intended to be prescriptive but are provided to help auditors reach an overall rounded judgement for each key line of enquiry.
The guidance for each key line of enquiry is presented with individual sections for councils, primary care trusts, police and fire. This allows sector specific issues to be clearly covered, enabling auditors to apply the generic use of resources methodology to the circumstances of each sector. The guidance also explains how use of resources assessments will support wider assessment frameworks in each sector.
The Audit Commission will keep the guidance under review and update it to take account of relevant developments for example, when the comprehensive area assessment (CAA) framework is finalised and published in early 2009.
Downloadable versions of the use of resources guidance are available for use when you do not have access to the internet. The downloadable guidance and instructions showing how it should be installed are available below:
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