Limiting the Scope of Central Government Audit: A Constitutional Problem or a Sensible Solution?

  • Mary Bowerman
  • Christopher Humphrey


A comprehensive system of performance measurement for all UK central government departments was introduced in 1998. Each department now has ‘high level and focused commitments’ or Public Service Agreements (PSAs) with the Treasury plus detailed departmental targets (Service Delivery Agreements or SDAs). Each PSA includes statements of central government departmental aims and objectives, allocated resources, key performance targets and details of how departments propose to increase the productivity of their operations (see Cm 4181 1998).


Performance Information Performance Measurement System National Audit Performance Audit Audit Activity 
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© Springer Science+Business Media New York 2002

Authors and Affiliations

  • Mary Bowerman
  • Christopher Humphrey

There are no affiliations available

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