TAILIEUCHUNG - Audit and Accountability in Central Government: The Government’s response to Lord Sharman’s report “Holding to Account”

The first aim of this report is measurement and the second is comparison. It highlights what each of the five cities in our study have in common, and how they differ. The resulting focus on the city as a locus of cultural activities responds to a growing recognition of the role of place in culture, an old idea that has come full circle. Roman civilisation gave us the idea of a ‘genius loci’, the spirit of a place, which has come to mean its ‘distinctive atmosphere’, a guiding principle of architectural design. Under the influence of the Romantics, culture came to. | Audit and Accountability in Central Government The Government s response to Lord Sharman s report Holding to Account March 2002 Cm 5456 Crown Copyright 2002 The text in this document may be reproduced free of charge in any format or media without requiring specific permission. This is subject to the material not being used in a derogatory manner or in a misleading context. The source of the material must be acknowledged as Crown copyright and the title of the document must be included when being reproduced as part of another publication or service. Any enquiries relating to the copyright in this document should be addressed to HMSO The Copyright Unit St. Clements House 2-16 Colegate Norwich NR3 1BQ. Fax 01603-723000 or e-mail copyright@. This document can be accessed from the Treasury s Internet Site http Published March 2002 Contents Page Executive summary 1 1 Overview 3 2 The Government s response to Lord Sharman s individual recommendations 11 Accountability arrangements recommendations 1-4 11 Audit arrangements recommendations 5-10 16 Making the most of audit recommendation 11 26 Minimising the cost of audit recommendations 12-14 27 Audit accountability and risk management recommendations 15-18 30 Ensuring accountability and quality of audit work recommendations 19-21 35 3 Paper on practicalities involved in certain recommendations in Lord Sharman s report Holding to Account 39 A. NDPB audit and assurances to be provided to sponsoring departments 40 B. Quality assurance 42 C. Customer care of bodies audited by the NAO 44 D. The accountability of the NAO 46 E. Providing statutory rights of access for the C AG 47 F. Notes on the content of access protocols 49 G. Linking audit work to the risk management and corporate governance initiatives 51 H. The Audit Liaison Group 52 Annexes 53 I. Lord Sharman s terms of reference 53 II. Membership of the Steering Group 54 III. Treasury Minute Response to PAC s Sixth Report 2000-01 .

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