While CIPFA welcomes many parts of the consultation paper, it is concerned that the proposals do not:
- Examine the potential to extend a public audit framework
- Extend the powers of the Auditor General to include the right of access and information to all public spending bodies
However, CIPFA does welcome the proposals to maintain external audit to include value-for-money and probity audit as well as financial certification. CIPFA maintains that the external audit process is important to ensure the effective system of corporate governance - specifically its role in the scrutiny and monitoring of public expenditure.
Ian Doig, director of CIPFA Scottish branch:
'The establishment of the Scottish parliament in May 1999 necessitates the rethinking of the accountability framework in Scottish public services. This is a critical time to ensure all public services and users of public funds are seen to be accountable for the resources used, not only to the parliament but also the Scottish electorate.'
- A summary of CIPFA's response is available on request from LGCnet. Tel 0171 833 7324/5.