Government announcement to abolish CAA
In May 2010, the new government announced it would abolish CAA. In response, the Commission directed auditors to cease all use of resources assessment work at local authorities, police authorities and fire and rescue authorities with immediate effect.
Use of resources is our assessment of how well organisations are managing and using their resources to deliver value for money and better and sustainable outcomes for local people.
The assessment forms part of the comprehensive area assessment (CAA) framework as well as other relevant performance assessment frameworks. It will be carried out yearly by appointed auditors as part of the external audit at:
- local authorities
- fire and rescue authorities
- police authorities and forces
- primary care trusts
The assessment defines use of resources in a broader way than previously, embracing the use of natural, physical and human resources. It also places new emphasis on commissioning services for local people and achieving value for money.
Auditors will produce a judgement for each of the following three themes:
- managing finances - focusing on sound and strategic financial management
- governing the business - focusing on strategic commissioning and good governance
- managing resources - focusing on the effective management of natural resources, assets and people
Auditors will reach judgements on these themes by considering specified key lines of enquiry (KLOE).