Treasury Minutes

Committee of Public Accounts treasury minutes are on the following reports: HCP 113, 06/07, 27th report (ISBN 9780215034311); HCP 179, 06/07, 28th report (ISBN 9780215034373); HCP 142, 06/07, 29th report (ISBN 9780215034304); HCP 189, 06/07, 30th report (ISBN 9780215034489); HCP 309, 06/07, 31st report (ISBN 9780215034496); HCP 91, 06/07, 32nd report (ISBN 9780215034571); HCP 275, 06/07 33rd report (ISBN 9780215034786); HCP 43, 06/07, 34th report (ISBN 9780215034830); HCP 729, 06/07, 36th report (ISBN 9780215034823); HCP 812, 06/07, 37th report (ISBN 9780215034878); HCP 261, 06/07, 38th report (ISBN 9780215034991); HCP 377, 06/07, 39th report (ISBN 9780215034922); HCP 368, 06/07, 40th report (ISBN 9780215035066); HCP 892, 06/07, 43rd report (ISBN 9780215035172); HCP 246, 06/07, 44th report (ISBN 9780215035271); HCP 250, 06/07, 45th report (ISBN 9780215035387)

The core theme of the book is the importance of an independent state audit to ensure that the Executive is held accountable to Parliament. Instilling effective financial control and accountability for the use of public funds and the proper conduct of public business has been an incremental process that has taken centuries. This book provides a detailed history of the forces and personalities involved in the development of public sector audit, including the battles which extended well into the 20th century to establish a public sector audit that was constitutionally and in practice independent from the influence and control of the Executive. It identifies key themes that have emerged and re-emerged in these developments, and the challenges and obstacles faced and overcome over the years to arrive at today's modern audit framework and to establish current principles and practice in accountability to Parliament and the public. The book charts the movement of public sector audit from a focus on the presentation and accuracy of accounts to the introduction of the added dimension of ensuring that funds are spent only for purposes approved by Parliament and that resources have been used efficiently, effectively and with economy. It explores the seminal relationships of the NAO and its predecessors with the Treasury, spending departments and the Public Accounts Committee; and it deals with the impact of major changes still taking place in the objectives, management and delivery of government programmes and services, including the growing involvement of outside agencies and the private sector. The book reviews the NAO's current achievements, continuing challenges, developments in the range and nature of its work, and future priorities. Importantly, it provides an authoritative source of reference for professionals and academics, while remaining accessible to readers with a more general interest in the developments and issues examined.

Dated July 2012. The reports published as HC 1778 (ISBN 9780215043351); HC 1802 (ISBN 9780215043764); HC 1503 (ISBN 9780215043740); HC 1845 (ISBN 9780215043818); HC 1846 (ISBN 9780215044129); HC 1874 (ISBN 9780215045072); HC 1875 (ISBN 9780215045058); HC 1814 (ISBN 9780215045041); HC 1893 (ISBN 9780215045102); HC 1892 (ISBN 9780215045195); HC 1905 (ISBN 9780215045256)