Good practice guides

A list of our reports that describe good practice for different aspects of an entity's operations.
Controlling sensitive expenditure: Guidelines for public entities

February 2007: These guidelines are our view of good practice that public entities should use to control sensitive expenditure. The guidelines outline expectations and guidance that we may use when carrying out performance audits or inquiries, or in annual financial audits...

Local authority codes of conduct

June 2006: The Local Government Act 2002 created a new legal requirement for each local authority to adopt a code of conduct for its elected members. We examined councils' experiences in developing and using their codes...

Good Practice for Managing Public Communications by Local Authorities

April 2004: Local authorities will have to determine what practical application they make of our good practice guidance in particular situations. We recommend that the adoption and application of the guidance in this publication be incorporated in a formal communications policy...

Managing the Relationship Between a Local Authority's Elected Members and its Chief Executive

July 2002: In this report, the key aspect that we examined was how elected members and their chief executive manage their relationship in the grey area between governance and administration. Difficulties in managing that part of the relationship appear to be a common cause of problems between councils and their chief executive. We suggest ways in which this situation might be improved...

Governance and Oversight of Large Information Technology Projects

April 2000: The report is in three main sections. Governance and accountability is covered in Part One. Understanding IT projects is the subject of Part Two. It describes the environment within which IT projects operate, and the normal stages of projects. It discusses key issues with the conduct of IT projects, and concludes by commenting on project risks. Reasons for project success and failure are covered in Part Three...