A total of 22 value for money reports on local authority operations have to date been carried out by the value for money unit of my Department's local government audit service. These reports, which are disseminated to local authorities, identify best practice and recommend ways of improving existing procedures, practices and systems to promote efficiency and cost effectiveness. The value for money unit will commence further value for money study work early in the new year.
In the statutory audits of the annual financial statements of local authorities, the local government audit service, in addition to its normal regulatory audit work, also reviews the level to which the individual value for money report recommendations are being implemented in local authorities and this is reported in the audit report. I am committed to the delivery of value for money in local government and I will keep under review the promotion and resourcing of further value for money activities in local authorities.