Promoting value for money remains a major responsibility for the Audit Commission. One of the Commission's greatest strengths is that it works at both local and national levels and across sectors, often looking at services from the perspective of the citizens who use and pay for them.

National studies

The Commission has developed a rolling programme of value-for-money (VFM) studies, closely involving those working in and using local government and health services. Clearly, it is not possible to assess every service in detail every year, so studies focus on areas of significant spending, where real improvements can be made, and on current emerging themes and topics.

The Commission consults widely on its choice of studies, so that they address the issues that are most important to users and to those involved in their delivery, and so that any targets set for improvement are realistic. This will be important in the future to ensure that the Commission's work reflects the changing agenda and priorities emerging specifically in Wales.

Each study is carried out by a small central team, which normally includes practitioners in the area under review under the guidance of an advisory group. In addition to researching available evidence and visiting a representative sample of study sites, the team may carry out surveys of users' views.

Studies usually result in several major products - typically national reports to inform policy and practice, guides for auditors who are assessing local practice at individual authorities and trusts, management papers and self-help tools. These products:

• provide benchmarks for audited bodies to see how well they are doing in comparison with others and to indicate the scope for service improvements and cost efficiencies; and
• distil and disseminate good practice so that organisations can learn from each other.

Cross-cutting themes

Increasingly, the Commission's VFM studies are focusing on cross-cutting issues, reflecting the need for public sector bodies to work in partnership more than ever before. Studies recently undertaken by the Commission, such as rehabilitation and remedial services for older people, and mental health services for older people, consider the role of all the agencies involved in delivering these services.

The focus on cross-cutting issues is particularly relevant to the changing agenda in Wales.