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<p>The National Audit Office (NAO) is independent of government and directly accountable
to Parliament, therefore, it would not be appropriate for a government department
to review their effectiveness.</p><p>Through the Local Audit and Accountability Act
2014 (the 2014 Act), both the NAO and Public Sector Audit Appointments Ltd (PSAA)
have roles relating to the audit arrangements for local public bodies in England.</p><p>The
Redmond Review, which is due to report in Spring 2020, will consider important aspects
of the local audit and accountability framework and how the various elements of the
framework interrelate, including PSAA’s role as the specified audit procurement body
and the NAO’s role in relation to the Code and guidance for local auditors. But the
NAO’s general role and wider powers, including its value for money studies, are outside
the scope of the Redmond Review.</p><p>Audit is only part of the wider assurance and
accountability system that protects the interests of tax payers. This includes clarity
about who is responsible for resources; statutory codes and rules which require councils
to act prudently in their spending; a framework of internal and external checks and
balances including audit and whistleblowing; transparency and publication of data;
and requirements to have strategies and action plans on fraud.</p><p> </p><p> </p><p>
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