On 13 August 2010, the Secretary of State for Communities and Local Government announced his proposal to disband the Audit Commission as part of a Government-wide review of ‘Arms-Length’ Bodies. The announcement stated that:
“a range of options will be developed for converting the audit practice into a business independent of Government which could be sold off or otherwise transferred into the private sector”.
As a result of this announcement the Audit Commission ceased their work on the Comprehensive Area Assessment (CAA). However, the Code of Audit Practice (the Code) requires appointed auditors to issue a conclusion on whether the audited body has put in place proper arrangements to secure economy, efficiency and effectiveness in its use of resources. This is known as the value for money (VFM) conclusion.
Harlow received an unqualified value for money conclusion stating that the council had proper arrangements in place to secure economy, efficiency and effectiveness in its use of resources for the year ending 31 March 2012.
These are reports from inspections that were carried out under CAA or CPA.