Audit Commission guidance on personal budgets and direct payments
The Audit Commission has produce guidance for councils and for appointed auditors on personal budgets and direct payments.
This guidance explains the thinking behind individual budgets and recommends approaches for appointed auditors, based on Department of Health and CIPFA publications
Published in October 2010, this report examines personal budgets in adult social care and considers the financial management and governance implications for councils.
It reviews the approaches to transition from providing services to providing personal budgets, the choices for allocating money, and how councils can plan for the financial implications. It also considers changes in social care commissioning and the governance arrangements needed for personal budgets.