A comparative review of financial sustainability, accountability and transparency of local public service bodies in England under austerity

A gap exists in understanding the role of accountability (including audit and performance management) and transparency arrangements for different local public service bodies in the context of austerity. To address the gap the National Audit Office (NAO) is developing an evaluative framework to inform its value for money work on the financial sustainability of local public service bodies in England. To support this work, this comparative report looks at the interaction between accountability and transparency arrangements and austerity for local public services in England including local government, fire and rescue, police, and healthcare. The report found considerable variations in current arrangements and as a result considerable scope for potential improvements.