Holding Local Government to Account - John Baillie, Chair of the Accounts Commission (23.09.13)

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John Baillie CA is a former partner of KPMG (Edinburgh & London) and a recently retired member of the Competition Commission. John is a visiting Professor of Accounting and former Johnstone Smith Professor of Accounting at Glasgow University. He was appointed to the Chair of the Accounts Commission Scotland in November 2012 is a Non Executive Member of the Audit Scotland Board and is on the Committee of the Scottish Accountancy Trust for Education and Research.

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Holding Local Government to Account - John Baillie, Chair of the Accounts Commission (23.09.13)

  1. 1. Holding local government to account: current and future challenges John Baillie - Chair of the Accounts Commission
  2. 2. John Baillie 25 September 2013 2 Issues and discussion • Accounts Commission • Councils • Financial position – from riches to austerity • Local authority audit and scrutiny • Challenges for councils • Community planning partnerships • Coordinating / streamlining scrutiny • Benchmarking • Single outcome agreements • ‘How councils work’ • Final questions – for councils; for audit
  3. 3. John Baillie 25 September 2013 The challenge of reducing finances 3
  4. 4. John Baillie 25 September 2013 4 Questions on delivering services • Is there a need for the service? • If so, how should it be delivered, and by whom? • Have all the realistic choices been explored? • Is there sufficient evidence to make an informed decision?
  5. 5. John Baillie 25 September 2013 5 Final Questions • Councils and CPPs • How much service is enough? • Will CPPs succeed? • Will they expand? • Audit • Develop benchmarking • Continue streamlining • Develop CPP audits • Pace of improvement • Arm’s length external organisations • Expectations of audit
  6. 6. Holding local government to account: current and future challenges John Baillie - Chair of the Accounts Commission

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