R15-2

We recommend that: ■■ accounting officers actively seek assurance that public money is being spent in accordance with the high ethical standards expected of all providers of public services and annually certify (as part of managing public money duties) that they have satisfied themselves about the adequacy of their organisation’s arrangements; ■■ ethical standards should be the specific responsibility of one non-executive board member of Government Departmental boards; ■■ ethical standards should be incorporated within the Committee of Public Accounts recommended Departmental periodic reviews of performance regimes;2 ■■ those directly involved in commissioning and contracting should always receive formal assurance by providers of their acceptance of the necessity of ethical standards in the delivery of public service.