Performance Auditing of Public Sector Property Contracts

Paperback Engels 2024 1e druk 9781032838304
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PPP/PFI contracts often share a number of features: they run over a very long period of time; they are conceived without a complete understanding of how requirements may change and despite the rhetoric they tend to create a context where dispute and litigation rather than partnership are the norm. In this environment, effective auditing is essential to ensure that projects are delivering what the end-user requires. Audits are both a public sector right, and a matter of good management sense. Performance Auditing of Public Sector Property Contracts is a practical guide to performance auditing for public sector property managers with a series of guidelines for auditors of public sector property contracts. The book concentrates on Facilities Management contracts. Lori Keating explains the basis for the process; how to retain balance, independence and rigour and how to audit intangible performance measures and other tricky areas. The book follows an audit process from commencement to conclusion, and contains a discussion of factors that contribute to the success of any audit. It is essential reading for public sector auditors, PPP project managers and contractors.

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Inhoudsopgave

Introduction; Chapter 1 Key Concepts and Definitions; Chapter 2 The Need for Performance Auditing; Chapter 3 Four Basic Audit Constructs; Chapter 4 The Audit Environment: Setting the Context; Chapter 5 Audit Techniques; Chapter 6 Management Issues for Auditors;

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          Performance Auditing of Public Sector Property Contracts