The reports published as HC 1398 (ISBN 9780215561848), HC1469 (ISBN 9780215561862), HC 1468 (ISBN 9780215038548), HC 1502 ((9780215038585), HC 1530 (ISBN 9780215038913, HC 1565 (ISBN 9780215039910), HC 1444 (ISBN 9780215038968), HC 1566 (9780215039941), HC 1531 (9780215040077)

FIRST PRIZE WINNER OF THE SLS BIRKS PRIZE FOR OUTSTANDING LEGAL SCHOLARSHIP 2011 How are we to assess and evaluate the quality of the tribunal systems that do the day-to-day work of adjudicating upon the disputes individuals have with government? This book examines how the idea of adjudicative quality works in practice by presenting a detailed case-study of the tribunal system responsible for determining appeals lodged by foreign nationals who claim that they will be at risk of persecution or ill-treatment on return to their country of origin. Over recent years, the asylum appeal process has become a major area of judicial decision-making and the most frequently restructured tribunal system. Asylum adjudication is also one of the most difficult areas of decision-making in the modern legal system. Integrating empirical research with legal analysis, this book provides an in-depth study of the development and operation of this tribunal system and of asylum decision-making. The book examines how this particular appeal process seeks to mediate the tension between the competing values under which it operates. There are chapters examining the organisation of the tribunal system, its procedures, the nature of fact-finding in asylum cases and the operation of onward rights of challenge. An examination as to how the tensions inherent in the idea of administrative justice are manifested in the context of a tribunal system responsible for making potentially life or death decisions, this book fills a gap in the literature and will be of value to those interested in administrative law and asylum adjudication.

In November 2011, HM Treasury published the first audited Whole of Government Accounts (WGA), covering the year 1 April 2009 to 31 March 2010 (HC 1601, ISBN 9780102975192). The Committee welcomes this major step forward in improving transparency and accountability and highlights some of the information it contains: at 31 March 2010 the government's public service pensions liability was around £1,132 billion; the present value of its future commitments under PFI schemes was £131.5 billion; the government wrote off £10.9 billion in unpaid taxes and expected to have to pay £15.7 billion for outstanding clinical negligence claims; cost of future nuclear decommissioning (£56.7 billion); the need for stronger accountability systems to secure effective responsibility for cost and value for money at local levels - academies, Free Schools, Foundation Trusts and GP consortia. But the WGA will only serve its purpose- showing what the government owns, owes, spends and receives - if it is timely and robust. The figures in the first audited WGA are too dated because Treasury took 20 months to prepare and publish the report. Treasury must address the issues that led the Comptroller and Auditor General to qualify his audit opinion on the WGA 2009-10. A key issue is Treasury's decision to deviate from accounting standards, by omitting Network Rail, the publicly owned banks, and various other government-controlled or owned bodies from the WGA. The Committee sets out a set of principles that future accounts should follow.

The reports published as HC 631 (ISBN 9780215555922); HC 632 (9780215555939); HC 574 (9780215556042); HC 552 (9780215556066); HC 502 (9780215556165)

This report examines the events leading to the qualified audit opinion on the Equality and Human Rights Commission's 2006-08 accounts and on the continuing weaknesses in the Commission's controls. The Commission took up its new powers, and those of the former Commission for Racial Equality, the Disability Rights Commission and the Equal Opportunities Commission (the Legacy Commissions), on 1 October 2007. Serious errors were made in setting up the Commission, not helped by three changes of sponsor department in the months immediately before its launch. The Commission now accepts that it was not ready for business when the doors opened on 1 October 2007 and that its set-up process, which cost £39 million, was flawed and inefficient: it did not have in place sufficient senior staff, a transition strategy, business strategy, organisation design or job descriptions. Skills gaps were filled by bringing back former employees of the CRE as consultants, even though they had all received severance payments. The Treasury, which should have been consulted about these appointments, did not grant approval retrospectively as the Commission could not prove that the re-engagements gave good value for money. This expenditure was therefore deemed irregular and the Comptroller and Auditor General issued a qualified opinion on the Commission's 2006-08 accounts. This is not the way that the Public Accounts Committee expects public bodies to be run. Strong controls need to be in place to ensure that such errors do not recur.

The Commons Public Accounts Committee publishes its 61st Report of the Session which, on the basis of evidence from the Cabinet Office and HM Revenue and Customs (HMRC), examined tax disputes. At 31 March 2011 HM Revenue & Customs was seeking to resolve tax issues valued at over £25 billion with large companies, some of which included disputes over outstanding tax. In this report, the Committee expresses concern about how the Department handled some cases involving large settlements and that there needs to be proper separation between the negotiation of tax settlements and the authorization of such settlements. The Committee also states that HMRC made matters worse by trying to avoid scrutiny of these settlements, keeping confidential the details of specific settlements with large companies. This effects Parliament's ability to establish value for money, compounded further by imprecise, inconsistent and potentially misleading answers given by senior departmental officials, including the Permanent Secretary for Tax in particular over his evidence on his relationship with Goldman Sachs, in facilitating a settlement with the company over their tax dispute. HMRC governance processes in these matters were inconsistent and it has now appointed two new Commissioners with tax expertise, and plans to introduce a new assessor role to permit independent review of large settlements before they are finalised. The Committee further states that it saw little evidence of personal accountability within the Department, and that a perception has developed that large companies are treated more favourably, receiving preferential treatment compared to small businesses and individuals.

The Committee of Public Accounts scrutinises the reasons behind individual Departments exceeding their allocated resources, and reports to the House of Commons on whether it has any objection to the amounts needed to rectify the reported excesses. The Committee may also make recommendations to Departments concerning the causes of these excesses. In 2010-11, two bodies breached their expenditure limits: The Department for Transport breached its Net Cash Requirement by £335.2 million, primarily because of weaknesses in monitoring its budget for the operation of its rail franchises; The Teachers' Pension Scheme (England & Wales) breached its Net Cash Requirement by £11.9 million because the Department for Education underestimated the number of members that would retire in 2010-11 and overestimated the contributions that would be collected from employers. On the basis of an examination of the reasons why these two bodies exceeded their voted provisions, the Committee has no objection to Parliament providing the necessary amounts by means of an Excess Vote. Nevertheless, it expects both bodies to set out what actions they have taken to improve their financial management and avoid exceeding their allocated resources in the future.

The National Audit Office report on this topic published as HC 567, session 2010-11 (ISBN 9780102965605)

The DFiD's transfer programmes deliver cash, food and assets, such as livestock, directly to people living in poverty. Transfers can be used to tackle a range of issues, such as hunger and malnutrition, or access to health and education services, in a variety of contexts. In 2010-11 the Department spent £192 million on social protection programmes, which includes its transfer programmes. The evidence heard suggests transfer programmes are effective in targeting aid, and ensuring the money goes directly to the poorest and most vulnerable people. It is therefore surprising that the use of transfer programmes has not increased. The Department only plans to support transfer programmes in 17 of its 28 priority countries. It does not have an overall strategy for the use of transfers and its decisions on where to support transfer programmes look reactive. The decision as to whether or not to propose a transfer programme is taken by staff working in the country and it is not clear why there are extensive programmes in some countries and none in others. The Department does not collect data on all the costs of the transfer programmes it supports and the Department is therefore unable to say whether it is lifting more people out of poverty for every pound spent on transfers compared to other programmes. The Department's long-term objective is for the governments of recipient countries to take on the responsibility of owning and funding transfers as part of a sustainable social security system. However, the Department has not been clear about how individual programmes will be sustained