Author: Great Britain: National Audit Office
Publisher: The Stationery Office
ISBN: 9780102986129
Category : Business & Economics
Languages : en
Pages : 44
Book Description
The Government's first mutual joint venture MyCSP, which administers pensions for 1.5 million civil service employees, has the potential to be good value for money with a projected saving of 25 per cent on costs after seven years. However, the complexity of the deal combined with poor quality of data, initial planning, and infrastructure meant that it took the Cabinet Office longer than intended to finalise the transaction. Furthermore, the Department and MyCSP still face many large challenges in transforming the service. The biggest challenge is improving data to support the implementation of the new 2015 pension scheme. The deal is projected by the Department to reduce the cost of administration by 25 per cent, to £13 per member per year by 2019. Scheme members should receive a better quality of service as a result of significant investment in the business by the private sector partner, Equiniti Paymaster, and a payment mechanism that penalizes MyCSP if it misses the service standard levels in the contract. The deal also means that MyCSP now has a credible plan to meet the challenges of the 2015 civil service pension reforms, including data improvement. The Department did not initially make the most of the opportunities to learn from this transaction as a pathfinder, but has now reviewed the lessons learned from executing the transaction and has put in place an evaluation strategy. The Cabinet Office must now ensure it evaluates the longer-term comparative performance of MyCSP and captures and disseminates the lessons learnt from the deal.
National Audit Office: Cabinet Office: Spinning-out MyCSP As A Mutual Joint Venture - HC 538
Author: Great Britain: National Audit Office
Publisher: The Stationery Office
ISBN: 9780102986129
Category : Business & Economics
Languages : en
Pages : 44
Book Description
The Government's first mutual joint venture MyCSP, which administers pensions for 1.5 million civil service employees, has the potential to be good value for money with a projected saving of 25 per cent on costs after seven years. However, the complexity of the deal combined with poor quality of data, initial planning, and infrastructure meant that it took the Cabinet Office longer than intended to finalise the transaction. Furthermore, the Department and MyCSP still face many large challenges in transforming the service. The biggest challenge is improving data to support the implementation of the new 2015 pension scheme. The deal is projected by the Department to reduce the cost of administration by 25 per cent, to £13 per member per year by 2019. Scheme members should receive a better quality of service as a result of significant investment in the business by the private sector partner, Equiniti Paymaster, and a payment mechanism that penalizes MyCSP if it misses the service standard levels in the contract. The deal also means that MyCSP now has a credible plan to meet the challenges of the 2015 civil service pension reforms, including data improvement. The Department did not initially make the most of the opportunities to learn from this transaction as a pathfinder, but has now reviewed the lessons learned from executing the transaction and has put in place an evaluation strategy. The Cabinet Office must now ensure it evaluates the longer-term comparative performance of MyCSP and captures and disseminates the lessons learnt from the deal.
Publisher: The Stationery Office
ISBN: 9780102986129
Category : Business & Economics
Languages : en
Pages : 44
Book Description
The Government's first mutual joint venture MyCSP, which administers pensions for 1.5 million civil service employees, has the potential to be good value for money with a projected saving of 25 per cent on costs after seven years. However, the complexity of the deal combined with poor quality of data, initial planning, and infrastructure meant that it took the Cabinet Office longer than intended to finalise the transaction. Furthermore, the Department and MyCSP still face many large challenges in transforming the service. The biggest challenge is improving data to support the implementation of the new 2015 pension scheme. The deal is projected by the Department to reduce the cost of administration by 25 per cent, to £13 per member per year by 2019. Scheme members should receive a better quality of service as a result of significant investment in the business by the private sector partner, Equiniti Paymaster, and a payment mechanism that penalizes MyCSP if it misses the service standard levels in the contract. The deal also means that MyCSP now has a credible plan to meet the challenges of the 2015 civil service pension reforms, including data improvement. The Department did not initially make the most of the opportunities to learn from this transaction as a pathfinder, but has now reviewed the lessons learned from executing the transaction and has put in place an evaluation strategy. The Cabinet Office must now ensure it evaluates the longer-term comparative performance of MyCSP and captures and disseminates the lessons learnt from the deal.
National Audit Office (NAO) - Cabinet Office: Managing Government Suppliers - HC 811
Author: Great Britain: National Audit Office
Publisher: The Stationery Office
ISBN: 9780102987034
Category : Political Science
Languages : en
Pages : 60
Book Description
In this memorandum 'Managing government suppliers', the NAO welcomes the fact that the Cabinet Office is now asserting government's position with contractors in way that its scale as a customer merits. Specifically, this has enabled government to get greater value from contracting and has sent signals that government is willing to be tough on underperformance. However, the Cabinet Office still faces a number of challenges in developing a more mature approach. It is currently focused on short-term savings and has adopted a robust approach with departments and suppliers, which has enabled it to report significant savings from contract renegotiations. However, this approach will become harder over time, and risks missing out on achieving longer-term value for money through innovation and investment. There is a balance to be struck between tough negotiations and maintaining relationship with suppliers in the long term, if government is to maintain competition in public sector markets. The Cabinet Office is seeking to reform commercial practice across Government with the development of the Crown Commercial Service. There is a risk that the ambitions are not matched by the right resources, capability and information. It has gaps in commercial experience and expertise below senior levels, while its information on its 40 strategic suppliers is inconsistent and incomplete. A related report 'The role of major contractors in the delivery of public services' (HC 810, session 2013-14, ISBN 9780102987027) sets out some of the benefits that can be achieved through contracting but highlights issues that deserve greater public scrutiny.
Publisher: The Stationery Office
ISBN: 9780102987034
Category : Political Science
Languages : en
Pages : 60
Book Description
In this memorandum 'Managing government suppliers', the NAO welcomes the fact that the Cabinet Office is now asserting government's position with contractors in way that its scale as a customer merits. Specifically, this has enabled government to get greater value from contracting and has sent signals that government is willing to be tough on underperformance. However, the Cabinet Office still faces a number of challenges in developing a more mature approach. It is currently focused on short-term savings and has adopted a robust approach with departments and suppliers, which has enabled it to report significant savings from contract renegotiations. However, this approach will become harder over time, and risks missing out on achieving longer-term value for money through innovation and investment. There is a balance to be struck between tough negotiations and maintaining relationship with suppliers in the long term, if government is to maintain competition in public sector markets. The Cabinet Office is seeking to reform commercial practice across Government with the development of the Crown Commercial Service. There is a risk that the ambitions are not matched by the right resources, capability and information. It has gaps in commercial experience and expertise below senior levels, while its information on its 40 strategic suppliers is inconsistent and incomplete. A related report 'The role of major contractors in the delivery of public services' (HC 810, session 2013-14, ISBN 9780102987027) sets out some of the benefits that can be achieved through contracting but highlights issues that deserve greater public scrutiny.
Cabinet Office
Author: Great Britain. National Audit Office
Publisher: The Stationery Office
ISBN: 9780102954517
Category : Political Science
Languages : en
Pages : 56
Book Description
The Capability Review programme was launched in 2005 to assess and compare systematically, for the first time, individual departments' organisational capabilities and ability to deliver their objectives. This National Audit Office report finds that the programme has led to evidence of greater capability in departments, but departments have yet to show that the programme has had an impact on outcomes in delivering public services. Action to tackle weaknesses in capability is now a prominent feature of board business and every department has a board member leading its review response. However, there is some uncertainty in departments about whether, or how, the programme will continue, risking a loss of momentum. The first-round reviews found common weaknesses in board leadership, determining the best way for delivering public services and staff skills. There is now evidence of improved capability, particularly in boards' visibility and cohesion. The report also finds: Capability Reviews are encouraging departments to work together while at the same time sharpening their focus on comparative performance; Capability Reviews focus on departments, but services are often implemented by external agencies which are not covered directly by reviews; and there is no benchmarking of departments' capabilities against external organisations, which might offer examples of best practice.
Publisher: The Stationery Office
ISBN: 9780102954517
Category : Political Science
Languages : en
Pages : 56
Book Description
The Capability Review programme was launched in 2005 to assess and compare systematically, for the first time, individual departments' organisational capabilities and ability to deliver their objectives. This National Audit Office report finds that the programme has led to evidence of greater capability in departments, but departments have yet to show that the programme has had an impact on outcomes in delivering public services. Action to tackle weaknesses in capability is now a prominent feature of board business and every department has a board member leading its review response. However, there is some uncertainty in departments about whether, or how, the programme will continue, risking a loss of momentum. The first-round reviews found common weaknesses in board leadership, determining the best way for delivering public services and staff skills. There is now evidence of improved capability, particularly in boards' visibility and cohesion. The report also finds: Capability Reviews are encouraging departments to work together while at the same time sharpening their focus on comparative performance; Capability Reviews focus on departments, but services are often implemented by external agencies which are not covered directly by reviews; and there is no benchmarking of departments' capabilities against external organisations, which might offer examples of best practice.
National Audit Office - Cross-Government: Managing the Risks of Legacy ICT to Public Service Delivery - HC 539
Author: Great Britain: National Audit Office
Publisher: The Stationery Office
ISBN: 9780102986150
Category : Political Science
Languages : en
Pages : 48
Book Description
Older ICT systems that are critical for the delivery of key public services ('legacy ICT') expose departments to risks which must be understood and managed. A particular risk is that departments dependent on legacy ICT will find it more challenging to achieve the business transformation envisaged by the Government in its digital strategy. Some £480 billion of the government's operating revenues and at least £210 billion of non-staff expenditure such as pensions and entitlements are reliant to some extent on legacy ICT. Good practice in managing legacy ICT as an integrated part of public service delivery is therefore crucial to maintaining the performance of these services. The reliance of government on legacy ICT is highlighted by the NAO in a number of case studies. The common risks seen by the NAO in its case studies include a higher vulnerability of legacy ICT to security problems; being locked in to uncompetitive support arrangements with a single supplier; a shortage of skills to maintain and support legacy ICT; the proliferation of manual processes as legacy ICT systems have to cope with changing business needs; the cost of new business processes to compensate for missing functionality in the legacy ICT system; and increased complexity caused by additional interfaces with other systems, driving up costs.
Publisher: The Stationery Office
ISBN: 9780102986150
Category : Political Science
Languages : en
Pages : 48
Book Description
Older ICT systems that are critical for the delivery of key public services ('legacy ICT') expose departments to risks which must be understood and managed. A particular risk is that departments dependent on legacy ICT will find it more challenging to achieve the business transformation envisaged by the Government in its digital strategy. Some £480 billion of the government's operating revenues and at least £210 billion of non-staff expenditure such as pensions and entitlements are reliant to some extent on legacy ICT. Good practice in managing legacy ICT as an integrated part of public service delivery is therefore crucial to maintaining the performance of these services. The reliance of government on legacy ICT is highlighted by the NAO in a number of case studies. The common risks seen by the NAO in its case studies include a higher vulnerability of legacy ICT to security problems; being locked in to uncompetitive support arrangements with a single supplier; a shortage of skills to maintain and support legacy ICT; the proliferation of manual processes as legacy ICT systems have to cope with changing business needs; the cost of new business processes to compensate for missing functionality in the legacy ICT system; and increased complexity caused by additional interfaces with other systems, driving up costs.
National Audit Office (NAO): Government Contracting: The Role of Major Contractors in the Delivery of Public Services - HC 810
Author: Great Britain: National Audit Office
Publisher: The Stationery Office
ISBN: 9780102987027
Category : Political Science
Languages : en
Pages : 70
Book Description
In the memorandum 'The role of major contractors in the delivery of public services' the NAO sets out some of the benefits that can be achieved through contracting but highlights three issues that deserve greater public scrutiny. First, it raises questions about the way public service markets operate. This includes the need for scrutiny over whether public service contracts are sufficiently competitive and whether the rise of a few major contractors is in the public interest. Secondly, it highlights the issue of whether contractors' profits reflect a fair return. Understanding contractors' profits is important to ensure that their interests are aligned properly with that of the taxpayer. But transparency over rewards that contractors make is at present limited. Thirdly, the report asks how we know that contractors are delivering services to the high standards expected. In particular, government needs to ensure that large companies with sprawling structures are not paying 'lip-service' to control and that they have the right culture and control environment across their group. This requires transparency over contractors' performance and the use of contractual entitlement to information, audit and inspection. This should be backed up by the threat of financial penalties and being barred from future competitions if things are found to be wrong. A related report 'Managing government suppliers' (HC 811, session 2013-14, ISBN 9780102987034) examines the way the Cabinet Office is working to improve government's management of strategic suppliers.
Publisher: The Stationery Office
ISBN: 9780102987027
Category : Political Science
Languages : en
Pages : 70
Book Description
In the memorandum 'The role of major contractors in the delivery of public services' the NAO sets out some of the benefits that can be achieved through contracting but highlights three issues that deserve greater public scrutiny. First, it raises questions about the way public service markets operate. This includes the need for scrutiny over whether public service contracts are sufficiently competitive and whether the rise of a few major contractors is in the public interest. Secondly, it highlights the issue of whether contractors' profits reflect a fair return. Understanding contractors' profits is important to ensure that their interests are aligned properly with that of the taxpayer. But transparency over rewards that contractors make is at present limited. Thirdly, the report asks how we know that contractors are delivering services to the high standards expected. In particular, government needs to ensure that large companies with sprawling structures are not paying 'lip-service' to control and that they have the right culture and control environment across their group. This requires transparency over contractors' performance and the use of contractual entitlement to information, audit and inspection. This should be backed up by the threat of financial penalties and being barred from future competitions if things are found to be wrong. A related report 'Managing government suppliers' (HC 811, session 2013-14, ISBN 9780102987034) examines the way the Cabinet Office is working to improve government's management of strategic suppliers.
Legislative scrutiny
Author: Great Britain: Parliament: Joint Committee on Human Rights
Publisher: The Stationery Office
ISBN: 9780104012239
Category : Law
Languages : en
Pages : 124
Book Description
In this report the Committee recommends amendments to the Health and Social Care Bill to ensure that private (or voluntary) sector care homes which accommodate publicly-funded residents are brought within the scope of the Human Rights Act. It also calls on the Government to implement recommendations in its earlier report on the human rights of older people in health care (HL 156-I/HC 378-I, session 2006-07, ISBN 9780104011447). The Committee's concerns arise from the meaning of "public function" and "public authority" in the Human Rights Act. It believes it was clear that Parliament intended the Act's requirement of public authorities to act compatibly with the European Convention on Human Rights to cover private-sector providers of publicly-funded services, and is disappointed that the Government has deferred a decision on a new statute to reinstate the original intention of the Act.
Publisher: The Stationery Office
ISBN: 9780104012239
Category : Law
Languages : en
Pages : 124
Book Description
In this report the Committee recommends amendments to the Health and Social Care Bill to ensure that private (or voluntary) sector care homes which accommodate publicly-funded residents are brought within the scope of the Human Rights Act. It also calls on the Government to implement recommendations in its earlier report on the human rights of older people in health care (HL 156-I/HC 378-I, session 2006-07, ISBN 9780104011447). The Committee's concerns arise from the meaning of "public function" and "public authority" in the Human Rights Act. It believes it was clear that Parliament intended the Act's requirement of public authorities to act compatibly with the European Convention on Human Rights to cover private-sector providers of publicly-funded services, and is disappointed that the Government has deferred a decision on a new statute to reinstate the original intention of the Act.
National Audit Office - Criminal Justice System: Confiscation Orders - HC 738
Author: Great Britain: National Audit Office
Publisher: The Stationery Office
ISBN: 9780102987416
Category : Law
Languages : en
Pages : 52
Book Description
Government has no overall coherent strategy for confiscation orders and this fundamentally undermines the process for confiscating assets. In 2012-13, 673,000 offenders were convicted of a crime, many of which had a financial element, yet only 6,400 confiscation orders were set. The annual amount of fraud perpetrated by criminals in England and Wales has been estimated by the National Fraud Authority as some £52 billion. On this basis, it has been further estimated that, out of every £100 generated by the criminal economy, £99.65 was kept by the perpetrators. Without the government knowing what constitutes the overall success of its policy, the bodies involved have no way of knowing which criminals or court cases should be prioritized for confiscation activity. Action was not taken early enough in many cases and this, together with out-of-date ICT systems, data errors and poor joint working, hampers the efficiency and effectiveness of enforcing confiscation orders. Throughout the criminal justice system, there is insufficient awareness of the proceeds of crime and its potential impact. Confiscation orders have a low profile within law enforcement agencies, with low awareness of financial legislation outside specialist teams. This results in many cases not being considered for confiscation. Owing to a lack of data and agreed success criteria, it is impossible to make meaningful cost-benefit assessments of the enforcement of different orders. Where confiscation orders are made and not paid, the main sanctions do not work. The Courts and Tribunals Service found that in 2012, only two per cent of offenders paid in full once the sentence was imposed.
Publisher: The Stationery Office
ISBN: 9780102987416
Category : Law
Languages : en
Pages : 52
Book Description
Government has no overall coherent strategy for confiscation orders and this fundamentally undermines the process for confiscating assets. In 2012-13, 673,000 offenders were convicted of a crime, many of which had a financial element, yet only 6,400 confiscation orders were set. The annual amount of fraud perpetrated by criminals in England and Wales has been estimated by the National Fraud Authority as some £52 billion. On this basis, it has been further estimated that, out of every £100 generated by the criminal economy, £99.65 was kept by the perpetrators. Without the government knowing what constitutes the overall success of its policy, the bodies involved have no way of knowing which criminals or court cases should be prioritized for confiscation activity. Action was not taken early enough in many cases and this, together with out-of-date ICT systems, data errors and poor joint working, hampers the efficiency and effectiveness of enforcing confiscation orders. Throughout the criminal justice system, there is insufficient awareness of the proceeds of crime and its potential impact. Confiscation orders have a low profile within law enforcement agencies, with low awareness of financial legislation outside specialist teams. This results in many cases not being considered for confiscation. Owing to a lack of data and agreed success criteria, it is impossible to make meaningful cost-benefit assessments of the enforcement of different orders. Where confiscation orders are made and not paid, the main sanctions do not work. The Courts and Tribunals Service found that in 2012, only two per cent of offenders paid in full once the sentence was imposed.
National Audit Office: Universal Credit: Early Progress - HC 621
Author: Great Britain. National Audit Office
Publisher: The Stationery Office
ISBN: 9780102986143
Category : Social Science
Languages : en
Pages : 60
Book Description
This report concludes that the Department for Work and Pensions has not achieved value for money in its early implementation of Universal Credit. The Department was overly ambitious in both the timetable and scope of the programme, took risks to try to meet the short timescale and used a new project management approach which it had never before used on a programme of this size and complexity. It was unable to explain how it originally decided on its ambitious plans or evaluated their feasibility. Nor did it have any adequate measures of progress. Over 70 per cent of the £425 million spent to date has been on IT systems, and £34 million of its new IT systems has been written off. The existing systems offer limited functionality - the current IT system lacks a component to identify potentially fraudulent claims so that the Department has to rely on multiple manual checks on claims and payments. Problems with the IT system have delayed national roll-out of the programme, which will reduce the expected benefits of reform and - if the 2017 completion date remains - increase risks by requiring the rapid migration of a large volume of claimants. The source of many problems has been the absence of a detailed view of how Universal Credit is meant to work. In addition, poor control and decision-making undermined confidence in the programme and contributed to a lack of progress. The Department has particularly lacked IT expertise and experienced frequent changes in senior management.
Publisher: The Stationery Office
ISBN: 9780102986143
Category : Social Science
Languages : en
Pages : 60
Book Description
This report concludes that the Department for Work and Pensions has not achieved value for money in its early implementation of Universal Credit. The Department was overly ambitious in both the timetable and scope of the programme, took risks to try to meet the short timescale and used a new project management approach which it had never before used on a programme of this size and complexity. It was unable to explain how it originally decided on its ambitious plans or evaluated their feasibility. Nor did it have any adequate measures of progress. Over 70 per cent of the £425 million spent to date has been on IT systems, and £34 million of its new IT systems has been written off. The existing systems offer limited functionality - the current IT system lacks a component to identify potentially fraudulent claims so that the Department has to rely on multiple manual checks on claims and payments. Problems with the IT system have delayed national roll-out of the programme, which will reduce the expected benefits of reform and - if the 2017 completion date remains - increase risks by requiring the rapid migration of a large volume of claimants. The source of many problems has been the absence of a detailed view of how Universal Credit is meant to work. In addition, poor control and decision-making undermined confidence in the programme and contributed to a lack of progress. The Department has particularly lacked IT expertise and experienced frequent changes in senior management.
Delivering Successful IT-enabled Business Change
Author: Great Britain: National Audit Office
Publisher: The Stationery Office
ISBN: 0102942323
Category : Political Science
Languages : en
Pages : 56
Book Description
The Government set out its strategy to improve the delivery of public services through increased and better use of information technology (Cm. 6683, ISBN 0101668325) in November 2005, with the aim of ensuring services are designed around the needs of customers or citizens rather than the provider. Drawing on 24 case studies from the public and private sectors in the UK and overseas, this NAO report highlights examples of successful IT-enabled programmes and projects which have achieved tangible benefits for citizens and taxpayers and identifies good practice which can be transferred to new and existing government programmes and projects. It pinpoints three key issues in these success stories relating to: i) the degree of engagement by senior decision-makers; ii) the level of organisational understanding of what is needed to be an 'intelligent client' (in terms of having the necessary skills to negotiate effectively with suppliers and users); and iii) the importance of realising the benefits of change by determining at the outset what the desired benefits are and how the project will be managed to ensure these benefits are optimised.
Publisher: The Stationery Office
ISBN: 0102942323
Category : Political Science
Languages : en
Pages : 56
Book Description
The Government set out its strategy to improve the delivery of public services through increased and better use of information technology (Cm. 6683, ISBN 0101668325) in November 2005, with the aim of ensuring services are designed around the needs of customers or citizens rather than the provider. Drawing on 24 case studies from the public and private sectors in the UK and overseas, this NAO report highlights examples of successful IT-enabled programmes and projects which have achieved tangible benefits for citizens and taxpayers and identifies good practice which can be transferred to new and existing government programmes and projects. It pinpoints three key issues in these success stories relating to: i) the degree of engagement by senior decision-makers; ii) the level of organisational understanding of what is needed to be an 'intelligent client' (in terms of having the necessary skills to negotiate effectively with suppliers and users); and iii) the importance of realising the benefits of change by determining at the outset what the desired benefits are and how the project will be managed to ensure these benefits are optimised.
Holding Government to Account
Author: Henry C Midgley
Publisher: Taylor & Francis
ISBN: 1040266169
Category : Political Science
Languages : en
Pages : 220
Book Description
The National Audit Office has played an important role in the checks and balances of the UK parliamentary and political system over the last 40 years. This new book, more than just a history of the UK’s supreme audit institution, examines the very definition of accountability through both an historic and an academic lens, critically exploring questions about the role of audit in a democracy and how well it is working. Holding Government to Account draws on several unique sources of evidence, including interviews with senior officials from the National Audit Office and the civil service, as well as senior parliamentarians with experience of the NAO’s relationships with government and legislature. These interviews are supplemented by an analysis of previously unpublished manuscript material in the National Archives, examination of NAO reports and parliamentary and other reports focused on accountability. The book begins with a history of the National Audit Office in the context of the UK’s wider history. It then offers an overview of the constitutional, political and human legacies of the Exchequer and Audit Department, followed by a close examination of the National Audit Office’s leadership and decision-making from inception in 1984 through to the present. The authors conclude with an exploration of the way in which the meaning of public sector audit has evolved over time, in accordance with its wider political, ideological and material context. In doing so, they demonstrate that any question about the National Audit Office’s future and organisation is really a question about what democracy and good government mean in a modern bureaucratic state. Holding Government to Account will be of keen interest to students enrolled in courses on accounting, public administration, law and politics as well as to politicians, civil servants and Supreme Audit Institutions internationally.
Publisher: Taylor & Francis
ISBN: 1040266169
Category : Political Science
Languages : en
Pages : 220
Book Description
The National Audit Office has played an important role in the checks and balances of the UK parliamentary and political system over the last 40 years. This new book, more than just a history of the UK’s supreme audit institution, examines the very definition of accountability through both an historic and an academic lens, critically exploring questions about the role of audit in a democracy and how well it is working. Holding Government to Account draws on several unique sources of evidence, including interviews with senior officials from the National Audit Office and the civil service, as well as senior parliamentarians with experience of the NAO’s relationships with government and legislature. These interviews are supplemented by an analysis of previously unpublished manuscript material in the National Archives, examination of NAO reports and parliamentary and other reports focused on accountability. The book begins with a history of the National Audit Office in the context of the UK’s wider history. It then offers an overview of the constitutional, political and human legacies of the Exchequer and Audit Department, followed by a close examination of the National Audit Office’s leadership and decision-making from inception in 1984 through to the present. The authors conclude with an exploration of the way in which the meaning of public sector audit has evolved over time, in accordance with its wider political, ideological and material context. In doing so, they demonstrate that any question about the National Audit Office’s future and organisation is really a question about what democracy and good government mean in a modern bureaucratic state. Holding Government to Account will be of keen interest to students enrolled in courses on accounting, public administration, law and politics as well as to politicians, civil servants and Supreme Audit Institutions internationally.