The value for money unit of the local government audit service has published 22 reports to date covering the following activities: purchasing — general; advertising; insurance; parking charges; photocopying; the machinery yard; energy efficiency in local authority buildings; differential rents; property management; public lighting; stores; water production and distribution; housing maintenance; debt collection; waste collection; treasury management; a review of performance indicators; comparative data on local authorities revenue collection; machinery yard — a guide; internal audit in local authorities; internal audit — guidance handbook; and motor tax in local authorities.
These reports contain in excess of 200 recommendations for improving existing procedures, practices and systems. It is a matter for each local authority to adopt the recommendations best suited to their particular local circumstances. As part of its routine regulatory-financial audit, the local government audit service follows up the implementation of these recommendations with local management.
The audit service is now also undertaking follow-up examinations on some of the areas already subject to review. The first follow-up report on the internal audit function in local authorities is due to be published in December 2005. A feasibility study is being carried out at present for a study on best practice in financial reporting and management information usage and it is also planned to carry out a feasibility study on energy management shortly.