Programme of Performance Audits 200910 by sdfsb346f


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									Programme of
Audits 2009/10

     Prepared for the Auditor General for Scotland and the Accounts Commission
                                                                   February 2009
Audit Scotland is a statutory body set up in April 2000 under the Public
Finance and Accountability (Scotland) Act 2000. It provides services to the
Auditor General for Scotland and the Accounts Commission. Together
they ensure that the Scottish Government and public sector bodies in
Scotland are held to account for the proper, efficient and effective use of
public funds.
Audit Scotland
Programme of Performance Audits 2009/10

Introduction                            useful suggestions about how our         of audit work generates reports on
                                        proposals might best be developed.       major themes and, in devising this
This publication sets out the Audit
                                                                                 programme, we have included
Scotland programme of national
                                        We received responses from 63            studies relating to partnership
performance audits for 2009/10.
                                        bodies with 561 comments on              working, financial sustainability, use
The reports we will be producing
                                        individual study proposals. We           of resources and value for money -
are presented in three groups:
                                        considered the potential study           all important and topical public
• Auditor General reports                                                        policy subjects. We also include
                                        topics further in the light of the
                                        consultation responses and in the        proposals that evaluate the impact
• Accounts Commission reports
                                        context of our capacity and other        of new legislation and relate to best
• Joint reports for both the Auditor    commitments.                             value and efficient government.
  General and the Accounts
  Commission.                           This programme forms the basis of        For each project we will develop a
                                        our performance audit work through       brief setting out the focus of the
A summary list of the programme         to the end of 2010. The programme        study, how we will carry it out, how
appears on pages 3 and 4.               includes a series of new projects        long it will take to complete and its
                                        and work that is in progress.            anticipated impact. For a few
About the programme
                                        Several follow-up studies are            projects we will need to consider the
The series of performance audits        included in the programme. These         best timing, particularly where they
outlined in this document has been      are important to help us monitor         examine the effects of new policies.
prepared taking account of the          progress and assess whether public       Our schedule is flexible to allow us
views expressed by the Scottish         bodies have implemented                  to react when unexpected issues
Parliament, officials within the        recommendations from previous            arise that need immediate
Scottish Government, COSLA,             national studies. It is a balanced       investigation. For these reasons
SOLACE and by other                     programme across local                   publication dates shown for studies
organisations and people we work        government, central government           are indicative and will be confirmed
with. Opinions were sought through      and health. The programme is             as the programme develops.
a consultation exercise we              designed to provide a mix of
conducted in 2008. The consultation     projects reflecting the range of
was designed to reflect the range of    responsibilities covered by the
responsibilities covered by both the    Accounts Commission and the
Auditor General and the Accounts        Auditor General together with a
Commission, and the type of             number of joint studies where the
projects that might be of most value.   subject matter is of interest to both.

We consulted widely and gathered        National studies complement other
views from a cross section of local     audit work including best value
and national public sector              audits in local government,
organisations. The response to the      overview reports on key areas of
list of potential topics we presented   public policy and annual financial
was positive, and we received           audits. It is important that the range
The Auditor General’s role is to
report on Scottish Government
directorates and most other public
sector organisations. His reports
are presented to the Public Audit
Committee of the Scottish

The Accounts Commission reports
on local government, including
police and fire & rescue boards.

The Auditor General and the
Accounts Commission conduct joint
studies when the subject covers
both areas of responsibility.

Audit Scotland carries out work for
the Auditor General and the
Accounts Commission.

Auditor General reports
Central Government                                                                 Indicative publication date
New reports
Financial management in the Scottish Government                                    Summer 2009
Cairngorm funicular railway                                                        Summer 2009
Enterprise funding streams                                                         Spring 2010
The role of Boards                                                                 Spring 2010
Concessionary fares                                                                Summer 2010
Scottish Police Services Authority                                                 Autumn 2010
Efficient justice                                                                  Winter 2010
Follow-up reports
Public sector pension schemes in Scotland                                          Spring 2010
Major capital projects                                                             Autumn 2010

For more information on central government studies please email Angela Cullen (

Health                                                                             Indicative publication date
Reports in progress
Using medicines in hospital follow-up                                              April 2009
New reports
New waiting times arrangements                                                     Winter 2009
Specialty efficiency – orthopaedics                                                Winter 2009
Medical locums                                                                     Spring 2010
Pay modernisation                                                                  Spring 2010
Emergency care                                                                     Autumn 2010
Follow-up reports
Information management and technology                                              Autumn 2009
Diagnostics                                                                        Spring 2011
Other reports
NHS overview reports (performance and financial)                                   December each year
Management development paper
Workforce development                                                              Ongoing

For more information on health studies please email Angela Canning (

Accounts Commission reports
Local Government                                                                    Indicative publication date
Reports in progress
Local government overview                                                           February each year
Asset management in councils                                                        April 2009
New reports
Physical recreation services in local government                                    Spring 2010
Managing unit costs                                                                 Spring 2010
Management of local government pension funds                                        Summer 2010
Best Value and resource management series                                           Winter 2009 – Spring 2011
Impact of liquor licensing                                                          Summer 2011
Physical planning services in local government                                      Summer 2011

For more information on local government studies please email Ronnie Nicol (

Joint AGS/Accounts Commission reports
                                                   Indicative publication date      Contact
Reports in progress
Overview of drug and alcohol services              March 2009             
Mental health overview                             April 2009             
Civil contingencies planning                       May 2009               
Strategic procurement                              May 2009               
Environment overview                               Autumn 2009            
New reports
Delivering efficiencies                            Summer 2009            
Looked after children in residential settings      Winter 2009            
Mental health (second report in the series)        Spring 2011            
Community Health Partnerships                      Spring 2011            
Community Planning                                 Summer 2011            
Commonwealth Games                                 Ongoing review         
Follow-up reports
Roads maintenance                                  Winter 2009            

Auditor General reports
Central Government                       recent examples of the failure of      Efficient justice
                                         public sector organisations to
New reports                                                                     This study will examine the extent
                                         establish an adequate Board. We
                                                                                to which recent reforms affecting
Financial management in the              will assess how Board members
Scottish Government                                                             high courts and summary justice
                                         are selected and whether the
                                                                                have delivered more efficient
This study will examine financial        membership of Boards is
                                                                                justice, in terms of improved court
management and budgeting within          appropriate. In this study we will
                                                                                proceedings and outcomes.
the Scottish Government focusing         also review how the performance
on budget assumptions, financial         of Boards is measured and the
outturn compared to budget and           arrangements for induction and         Follow-up reports
financial management                     training for non-executive
                                                                                Public sector pension schemes
arrangements.                            members.
                                                                                in Scotland

Cairngorm funicular railway              Concessionary fares                    This study will follow up on our
                                         In this study we will assess the       2006 report providing an update
Following ongoing financial
                                         Scottish Government’s initial          position on the six main public
difficulties with the operation of the
                                         approach to concessionary fares,       sector pension schemes.
funicular, Highlands and Islands
Enterprise (HIE) took over the           including whether the estimates of
                                                                                Major capital projects
operator in May 2008. This study         demand and project costs were
                                         accurate. We will also review risk     The Scottish Government, its
will examine HIE’s plans for the
                                         management arrangements and            agencies and Non Departmental
future operation of the funicular
                                         assess any impact on schemes           Public Bodies (NDPBs), and the
and relevant historical events and
                                         such as the national entitlement       NHS are currently progressing
                                         card. We will consider the             some 100 major projects, with
Enterprise funding streams               financial sustainability of the        forecast investment of some
                                         scheme and its impact and              £10.5 billion between 2008-09 and
Scottish Enterprise and HIE
                                         implications at a local level.         2010-11. This follow-up report will
provide support and significant
                                                                                examine changes in response to
funding for a range of activities        Scottish Police Services               the recommendations in our
relating to business development,        Authority
                                                                                June 2008 review of Major Capital
growth, innovation and for
                                         The study will examine the extent      Projects and consider how projects
developing links to global markets
                                         to which the SPSA is addressing        are delivered in relation to cost,
for Scottish businesses. We will
                                         its objectives in connection with      time and quality.
consider the effectiveness of
                                         promoting efficiency and
various funding streams. The                                                    Health
                                         effectiveness by providing expert
study will examine how agencies
                                         policing and support services;         Reports in progress
evaluate outcomes and how this
                                         establishing and maintaining the
evaluation is used to inform
                                         Scottish Crime and Drug                Using medicines in hospital
spending decisions.                                                             follow-up
                                         Enforcement Agency; and
The role of Boards                       providing services to Scotland’s       We are assessing the progress
                                         eight police forces and to the wider   made by the Scottish Government,
Boards play a crucial role in
                                         criminal justice community.            NHS boards and other national
ensuring that governance
                                                                                bodies against the
standards are maintained in public
                                                                                recommendations in our 2005
sector organisations. There are
report. This study will comment on       use of locum doctors; reasons for      Follow-up reports
actions taken by NHS boards to           their use; efficiency of managing
                                                                                Information management and
plan, manage and monitor the use         contracts with agencies; and           technology
of medicines in hospital. It will also   effectiveness of their appointment
                                                                                This report will comment on
review progress towards                  and induction processes.
                                                                                progress made following our
developing and implementing a
                                         Pay modernisation                      publication of Managing IT to
national electronic prescribing and
                                                                                deliver information in the NHS in
medicines review system and the          Several major NHS contracts have
                                                                                Scotland in November 2006. We
development of workforce planning        been agreed over the last few
                                                                                will consider progress made with
for pharmacy staff.                      years and we have reviewed the
                                                                                all major information management
                                         consultant contract, out-of-hours
                                                                                and technology developments in
                                         services and the new General
New reports                                                                     the NHS as part of this review.
                                         Medical Services contract.
New waiting times arrangements           Agenda for Change covers most          Diagnostics
                                         NHS staff and aims to harmonise
New Ways is a new approach to                                                   This study will follow up our 2008
                                         pay scales and terms and
defining, recording and measuring                                               report Review of diagnostic
                                         conditions throughout the NHS.
waiting times for patients in                                                   services. The recommendations in
                                         We will review pay modernisation
Scotland. It was first announced by                                             the 2008 report focus on three
                                         in order to assess the
the Scottish Executive Health                                                   main areas: ensuring diagnostic
                                         implementation of Agenda for
Department in 2004 and it came                                                  services are as efficient as
                                         Change but also to follow up
into effect on 1 January 2008. The                                              possible; improving the patients’
                                         progress with the other major
study will include systems testing                                              experience of diagnostic services;
                                         contracts linked to our previous
of patients’ records to ensure that                                             and improving the quality and
                                         work in this area.
the guidance is being applied as                                                consistency of national data to
intended.                                Emergency care                         enable efficiency comparisons and
                                                                                to identify potential improvements.
Specialty efficiency –                   The Scottish Ambulance Service,
orthopaedics                                                                    The follow-up report will look at
                                         NHS 24 and hospital emergency
                                                                                progress in these areas.
Orthopaedics is a large and              departments work together to
complex specialty with a high            provide emergency health care
                                                                                Other work
volume of inpatients, outpatients        services in Scotland.
and day cases. NHS boards’ total         The study will look at how well the    NHS overview
expenditure on the orthopaedics          NHS is able to address increasing      Our annual NHS overview report
specialty in 2006/07 was around          demand, meet relevant HEAT             comments on the finance and
£333 million, the third highest cost     targets, cope with employment          performance of the NHS in
specialty. The study will examine        contract changes, and adjust to        Scotland. It covers the main
how well services are managed,           changes in the way agencies work       issues arising from the year’s NHS
productivity, efficiency and             together to deliver emergency          audit work.
effectiveness, demand and                care. It will also review the impact
capacity, accessibility and waiting      changes have had on patients,          Management development paper
times.                                   performance and performance
                                         measures, partnership                  Workforce development
Medical locums
                                         arrangements and the robustness        The first National Workforce Plan
In 2006, there were 240 locum            of workforce planning.                 was published in December 2006.
doctors in Scotland out of a total
                                                                                This set out requirements for NHS
workforce of around 10,500. The
                                                                                boards to join up workforce plans
cost of locum consultants in 2005
                                                                                with service and financial plans,
was £11.6 million and so the
                                                                                and for clear links to workforce
overall cost of all locum doctors is
                                                                                planning to be included as part of
likely to be higher. Our study will
                                                                                NHS boards’ Local Delivery Plans.
look at the extent and efficiency of
                                                                                NHS boards are required to
produce annual workforce plans.
Staff costs account for around 70
per cent of the NHS budget, and to
change the way the NHS delivers
services, staff increasingly need to
work jointly across specialties,
sectors and agencies.

We plan to produce a series of
papers on workforce development
in the NHS as part of this study

Accounts Commission reports
Reports in progress                    improvements are required to use      licensing are delivered locally, the
                                       this information to promote           impact on local communities and
Local government overview
                                       effectiveness and efficiency in       on businesses and how Boards
This report covers key issues          service delivery.                     monitor and report against their
arising from the year’s local                                                objectives. We will also review
authority audit work. It includes      Management of local
                                                                             fees and funding.
                                       government pension funds
commentary on aspects of
financial and service performance      Eleven councils in Scotland           Physical planning services in
                                                                             local government
by councils and on the main issues     administer pension funds under
arising from the Best Value audits.    the Local Government Pension          We will look at the quality, speed
A separate report in 2009 will         Scheme. The remaining councils        and costs of current planning
review points which have emerged       and many other public bodies are      arrangements across Scotland;
from the first round of Best Value     members of these funds. In 2007,      citizens’ views about the
audits.                                the total value of assets was over    effectiveness of planning
Asset management in councils           £20 billion and operating costs       arrangements; variation in how
                                       were of the order of £53 million.     councils make planning decisions;
The study reviews existing
                                       We will examine the administrative    local government’s response to the
approaches to asset management
                                       and financial performance of the      reforms and the effect on service
and highlights examples of where
                                       scheme, including the relative        delivery; and risks to achieving
this is working well. It assesses
                                       costs of managing the funds and       national objectives.
how options appraisal can be
                                       investment returns.
applied to make strategic decisions
about how assets are used and          Best Value and resource
whether they should be retained or     management series
sold.                                  We will explore issues concerning
                                       governance and resource
New reports                            management through a series of
                                       reports which will draw together
Physical recreation services in
local government                       messages from our work,
                                       comment on national patterns and
This report will examine scope for     trends, identify areas for
improvements in efficiency and         improvement and help to promote
service user uptake by identifying     good practice.
the resources and impact of
different leisure strategies and       Impact of liquor licensing
models of service provision. This
                                       Licensing Boards are regulated by
study will have a strong user
                                       the Licensing (Scotland) Act 2005
                                       which sets out a range of
Managing unit costs                    objectives expected from liquor
                                       licensing including: preventing
Currently there is limited             crime and disorder; securing public
information available in councils on   safety; preventing public nuisance;
unit costs. Through looking at         protecting and improving public
particular service areas, in           health; and protecting children
consultation with professional         from harm. The Act requires
bodies, we will explore the            Boards to recover costs while not
potential value of more use of unit    making a profit. We will look at
cost data. We will assess what         how the objectives of liquor
Joint Auditor General and Accounts
Commission reports
Reports in progress                   priorities; and planned                Mental health
                                      improvements and good practice
Overview of drug and alcohol                                                 Following an overview of mental
services                              will be identified.
                                                                             health services, to be published in
In this study we evaluate the         Environment overview                   2009, we will examine a series of
effectiveness of spend by the                                                themes in mental health over the
                                      This study will evaluate the
public sector on drug and alcohol                                            next few years. Future studies
                                      effectiveness of the Scottish public
services. We assess the impact of                                            may include reviews of child and
                                      sector in promoting and improving
the investment in these services,                                            adolescent mental health services
                                      the environment. It will assess how
and review current approaches to                                             (CAMHS), depression and anxiety
                                      effectively public bodies and their
planning and delivering services                                             and dementia.
                                      partners are working together to
across Scotland.
                                      meet environmental objectives and      Community Health Partnerships
Mental health overview                targets, and how much money is
                                                                             Community Health Partnerships
                                      being spent on meeting them.
This study focuses on the overall                                            (CHPs) have been introduced
cost and effectiveness of mental                                             across Scotland to manage a wide
                                      New reports
health services in Scotland. The                                             range of local health services
review will comment on current        Delivering efficiencies                delivered in health centres, clinics,
spending and activity, how the                                               schools and homes. Although the
                                      The Efficient Government Initiative    agenda for CHPs is complex,
public sector could improve
                                      was launched in June 2004. In          looking at what benefit has been
services, the impact of recent
                                      April 2008, the Government             achieved for patients is timely.
mental health legislation and
                                      published its Efficiency Delivery      The Scottish Government plans to
workforce planning.
                                      Plans for 2008-11, including an        publish research early in 2010 that
Civil contingencies planning          expectation of two per cent            will report on what CHPs do. This
                                      efficiency savings in each of the      will be a useful basis for our work.
We will assess how different public
                                      next three years. This study will      As part of our review we will
sector agencies comply with their
                                      consider what savings were made        consider how CHPs work with
duties in the Civil Contingencies
                                      in the 2005-08 programme, how          other bodies, how CHPs use their
Act 2004 and review compliance
                                      well prepared public bodies are to     resources, and the costs and
against the performance standards
                                      deliver the two per cent efficiency    benefits associated with CHPs.
outlined in supporting guidance
                                      target and highlight good practice     We will follow up our previous work
issued by the Scottish
                                      and areas for improvement.             on community equipment and
                                      Looked after children in               adaptations as part of this review.
Strategic procurement                 residential settings
                                                                             Community Planning
The study will provide an             The study will: compare the costs
assessment of public sector                                                  Our 2006 report provided a picture
                                      of current provision; analyse the
progress against the McClelland                                              of Community Planning
                                      factors determining these costs;
recommendations to improve                                                   Partnerships developing their
                                      contribute to aspects of the current
public sector procurement. In                                                potential. The concordat between
                                      efficiency agenda; and develop a
addition, it will seek to quantify                                           local and central government has
                                      cost analysis model that could be
efficiency savings being realised                                            increased the significance of
                                      applied to other local government
through improved procurement                                                 community planning and it will be
practices; the extent to which cash                                          timely later in the programme to
has been released for other                                                  revisit this subject to assess the

impact of partnerships in the latest

Commonwealth Games

Glasgow is the host city for the
Commonwealth Games 2014. We
will monitor progress for each of
the three distinct phases of

•   2007-2011 – planning moving
    into implementation;

•   2011-2014 – implementation
    moving into delivery/staging
    the Games;

•   post 2014 – the legacy of the

Follow-up reports

Roads maintenance

We will look at the changes in the
condition of Scotland’s roads since
our previous report and examine
the extent to which councils have
adopted asset management
systems to manage their road
networks and associated

Programme of
Performance Audits 2009/10
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You can also download this document at:

Audit Scotland, 110 George Street, Edinburgh EH2 4LH
T: 0845 146 1010 F: 0845 146 1009

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