§ Mr. CohenTo ask the Chairman of the Public Accounts Commission how many reports have been prepared by Clark Whitehill into the value for money achieved by the National Audit Office; what recommendations it has made for improvements; which of its reports he will make publicly available; if he will give his reasons in respect of those he will not place in the public domain; and if he will make a statement.
§ Sir Peter HordernThe Public Accounts Commission appointed Clark Whitehill as external auditors of the National Audit Office on 1 April 1990 for a period of up to five years. At the request of the Commission they have so far produced two value for money reports on the National Audit Office.
In November 1991, Clark Whitehill reported on the National Audit Office's environmental policy, monitoring and reporting. They recommended that the NAO adopt an environmental policy statement, set environmental targets and objectives, and improve monitoring of environmental legislation and European Community activities. The Comptroller and Auditor General took prompt action in response to all recommendations.
In 1993 Clark Whitehill reviewed the National Audit Office's certification audit methods. They reported to the Commission in June 1993, and concluded that NAO methods are comparable to best practice in the auditing profession and result in efficient audits of an acceptable quality. Again, the Comptroller and Auditor General has taken action to implement the recommendations, and he reported details of progress to the Commission earlier this month. He will be reporting again in 1994.
I have arranged for copies of both reports to be placed in the Library.