Audit Scotland, the Northern Ireland Audit Office and the Wales Audit Office have drawn on our combined knowledge and experience to develop a good practice self-assessment tool on improving public sector efficiency. We intend for the tool to promote improvement and facilitate detailed review, reflection and self-assessment by audited bodies. We hope this can be a consistent tool to help you assess your own approach to efficiency during these challenging times.
The tool is in the form of a series of questions about good practice, organised under the three key elements:

• priority-based budgeting and spending;
• improving information on productivity, efficiency and outcomes; and
• better collaboration and joint working.

We recommend that those responsible for leading efficiency and improvement work should consider assessing themselves against each question, and recording the results.