Performance Audit in UK: Key Facts and Challenges

Rabrenović, Aleksandra (2015) Performance Audit in UK: Key Facts and Challenges. In: Improving Performance of Public Administration: Current Experiences and Future Perspectives. European Policy Centre, Belgrade, pp. 149-166. ISBN 978-86-89217-05-6

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Abstract

The objective of the paper is to analyse the key facts and challenges related to carrying out performance audit in the UK. The author examines the operation of the National Audit Office and the Public Accounts Committee in conducting performance audit studies and problems which they have experienced with the executive since they moved further away from the account-based approach and have found their higher profile role examining value for money of Government programmes. The author concludes that although conducting performance audit in UK is a well-established exercise, several challenges still remain to be overcome. These are primarily: reluctance of NAO to assess effectiveness of the use of public funds; an excessive clearance of the NAO reports with auditees and possibilities for improved level of implementation of the NAO and PAC findings. At the end of the paper the author proposes several recommendations on how the existing challenges may be overcome, which include a need for attracting additional public interest in the performance audit reports findings, in order to ensure their implementation and safeguard the use of the UK taxpayers’ monies. The author also proposes an establishment of the special parliamentary committee, modelled on the UK PAC in Serbia and other countries in the region in order to improve the follow up of the SAIs findings.

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