Publication: Performance Management and Planning (PMP) Audit

The Accounts Commission and Audit Scotland have developed a detailed audit approach to assess the progress made by councils in implementing a Best Value approach. In 2001/02 the audit (known as the Performance Management and Planning (PMP) audit) is being applied in two services in each council across Scotland. Auditors are also reviewing the progress made by the services that were audited over each of the last two years. Audit guides have been produced for both this year's PMP service audit and the PMP follow up audit. The audit guides are for use by both auditors and the staff who have to complete a service level or follow up audit submission. The guides explain what the audit involves, how it is carried out, and the roles of the council and the auditor. An example from last year's audit of a good service audit submission is also available for download.