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posted 17 Dec 2017, 10:10 by Peter Webb   [ updated 18 Dec 2017, 01:14 ]

It is not denied that there is a management void, no governing executive structure and no cyclical management accounting.  This is a constitutional fault and politically negligent. Operationally the Treasury is the weakest link. Accounting has not yet fully embraced accrual accounting which is thought to be a choice though essential for management accounting. 

Parliamentary supremacy does not extend to government machinery. The National Audit Office is not allowed to recommend at the apex. House of Commons Committees are uncoordinated, overlap and are non-executive. In this field they do not have full knowledge of accounting standards and technical know how. Political leadership is not interested and therefore does not drive change that would provide it with conventional and necessary management information. There is however full but powerless recognition of this need below that level. 

The Public Accounts Committee (PAC) has very recently "called on government to set out for the first time a properly integrated business planning, budgeting and performance system that endures”. That says it all, but sadly:

·        “government” does not locate responsibility.

·        “set out” presumably means only propose.

·   t the system architecture requires agreement first on the decision and reporting hierarchy.

·    the system must be designed for the Institution’s particularities and be installed. 

So, as over the centuries except in time of war, NOTHING CHANGES. Isn’t it time that ‘government’ stopped relying on others for “efficiency savings” and looked to itself. Blunders and waste and ‘not knowing’ cause poor performance and cost taxpayers £billions.