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Use of Resources

The Audit Commission published in November 2009 its guidance on the overall approach and key lines of enquiry (KLoEs) for the Use of Resources 2009-10 assessment.  This doucment outlines the key feature of the judgements for the purposes of the Comprehensive Area Assessment (CAA) and how the KLoEs form the basis for the auditor's value for money conclusion under the Code of Audit Practice 2005.  There will be three scored themes with an overall scored judgement for Value for Money.

Further information on the Use of Resources assessment is available at:  Audit Commission

Use of Resources Assessment Report:

 2008/2009 Profile

2008/2009 Annual Audit Letter

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