Localism and decentralisation can only work if central government is prepared to trust local bodies, communities and citizens. We have aimed to design a local audit system which provides the rigour needed for Parliament, but allows local public bodies to take more responsibility in the way they procure audit services. These changes go hand in hand with the Government’s actions to increase transparency in local government and will help enable local people and local organisations to hold their local public bodies to account for the way that their money is spent
