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• RR101 - Whole of Government Accounting in the UK
• 05 Sep 2008
• This report reviews the factors driving the implementation of WGA in the UK and the extent to which claims for WGA are justified. It reports on the personal experiences of stakeholders, identifies key benefits secured and the problems overcome.
• RR87 - The impact of resource accounting in the Northern Ireland public sector
• 06 Jan 2005
• This report focuses on a study of the implementation of resource accounting and, more widely, resource accounting and budgeting, in the Northern Ireland public sector. It provides a background to the devolved government in NI, and an explanation of the key features and case for the introduction of RAB. It also presents the objectives of the empirical studies, together with the key findings.
• RR84 - Evaluating the operation of PFI in roads and hospitals
• 06 Aug 2004
• This research study focuses on the actual performance of PFI contracts in two sectors, roads and hospitals. Analysis of evidence, including interviews undertaken with a range of players from various parties to the projects, is provided under three inter related headings: partnership and managing the contract; value for money and risk transfer; financial reporting and accountability.
• RR72 - Internal Charging in the Public Sector - Accounting for Illusions
• 13 Jun 2001
• This report examines the basis, frequency and extent of internal charging, the role of IT and the extent of perceived cost and efficiency benefits arising from the charging systems. Five organisations are studied from each of the three key sectors: NHS Hospital Trusts, local authorities and central government.
• RR68 - Accounting and Control in Executive Agencies and Executive NDPBs in Scotland
• 01 Apr 2001
• This project sought to place those Executive Agencies and Executive Non-Departmental Public Bodies (NDPBs), which are funded out of the Scotland public expenditure programme, within their distinctive environment of territorial management. The focus is upon financial reporting, auditing and financial control mechanisms, rather than on performance measurement or reporting. The study period runs from 1990/91 to 1997/98, covering the first year that there was an Executive Agency in Scotland and extending until the financial year that ended 15 months before Scottish devolution took effect on 1 July 1999.
• ORP27 - Local government management letters
• 07 Dec 1999
• The audit management letter is the document provided to all Council members pulling together all the auditor’s work on local accountability. This report assesses stakeholder expectations of the letter and makes suggestions to improve its usefulness.

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