Protecting the public purse

2015/16 work programme and scales of fees

Following consultation, the work programme and scale fees for the audit of the accounts for 2015/16 have been confirmed for local government, fire, police and health bodies.

Information about audit fees for small bodies can be found on our dedicated small bodies fees page.

Scale fees

There are no changes to the work programme for 2015/16. However, we have made a 25 per cent reduction to scale audit fees and indicative certification fees for most audited bodies. This saving has been possible as a result of the lower prices achieved in the audit procurement completed by the Commission in 2014, and is in addition to the significant reductions of up to 40 per cent made to fees in 2012.

The Commission was asked to set the fees for 2015/16 before it closes on 31 March 2015. Our contracts with audit firms run until 2017, with a possibility of extension for up to three years. The Department for Communities and Local Government will make a decision about whether to extend the contracts in due course.

The responsibility for overseeing the audit contracts, and for setting fees under them, passes to Public Sector Audit Appointments Limited (PSAA) from 1 April 2015. PSAA is an independent private company established by the Local Government Association to manage the audit contracts until they expire. PSAA will consult on and set fees for 2016/17. More detail on the transfer of Audit Commission functions to other organisations, including contact information, is available from the future of our functions page.

Work programme

The ‘Work Programme and Scales of Fees 2015/16: local government and police bodies – March 2015′ sets out the work that auditors will undertake at local government, fire and police audited bodies during 2015/16, with the associated scale audit and indicative certification fees.

Work Programme and Scales of Fees 2015/16: local government and police bodies – March 2015

The ‘Work Programme and Scales of Fees 2015/16: Health bodies – March 2015′ sets out the work the Commission plans to undertake at NHS trusts and clinical commissioning groups, with the associated scale audit fees.

Work Programme and Scales of Fees 2015/16: Health bodies – March 2015

Consultation feedback

Under section 7 of the Audit Commission Act 1998, the Commission has a statutory duty to prescribe scales of fees for the audit of accounts. Before doing so, it consults audited bodies, their representative associations, key national stakeholders and the accountancy profession. Once the Commission has prescribed a scale of fees, the applicable fee becomes payable by the body.

We invited responses to the consultation from 842 audited bodies and national stakeholders, and received 15 responses. A summary of the consultation responses and our feedback is available in the document ‘Work programme and scales of fees 2015/16 – Consultation Feedback’.

Work programme and scales of fees 2015/16 – Consultation Feedback

The volume of responses and feedback received to the consultation suggests that audited bodies and other stakeholders are content with the proposed work programme and fees for 2015/16, and that we have maintained our commitment to lock in fee reductions and inflation-proof scale fees.