Background
Some government bodies set and collect fees, charges and levies (which we collectively refer to as charges) to provide public services. These charges seek to recover costs, which can include staff time, or meet other goals such as encouraging consumers to use online services which tend to be cheaper to provide.
Scope
This study will examine how effectively government applies good financial management practices and adheres to HM Treasury’s Managing Public Money – the key guidance for charges. We expect to make recommendations to improve financial management in government.
The report will:
- set out the landscape, including examining clarity and effectiveness of roles and responsibilities; and the governance and oversight arrangements relating to charges
- examine the effectiveness of government’s approach to implementing charges including: the strategy and objectives; their structure and levels; and the management of revenues and costs
- identify good practice, areas of concern, and examine government’s management of key challenges, opportunities and trade-offs
The study will not cover local government or commercial services offered by the public sector. Taxes are also out of scope.
NAO team
Director: Simon Reason
Senior Audit Manager: Philip Bradburn