Background
Government departments and arm’s-length bodies are required to comply with a range of requirements and standards. These standards:
- guide reporting on public spending
- set expectations for governance, planning, delivery and assurance of functional work
- provide frameworks to ensure public money is managed well
Many of these obligations apply to large and small bodies alike and require periodic reporting or an explanation on why standards and requirements have not been complied with.
Scope
This study aims to:
- provide a landscape view of the requirements set out by central government for small public bodies including, financial reporting and auditing requirements and government functional standards
- explore the experiences of central government, departments and smaller bodies to identify the benefits and challenges of compliance with requirements
- identify areas of good practice and innovation across government in how small bodies comply with requirements in a way that is proportionate and efficient
NAO team
Director: Sian Jones
Audit Manager: Alberto Vanzo