Performance Auditing of Public Sector Property Contracts
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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Key Concepts and Definitions
The Need for Performance Auditing
Four Basic Audit Constructs
The Audit Environment Setting the Context
Management Issues for Auditors