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Sue Higgins, who leads work on local government for the National Audit Office spending watchdog, says any government wanting to take forward the government devolution agenda will need to ensure that questions of accountability and resourcing are answered
Sue Higgins, executive leader at the National Audit Office, explains why the public spending watchdog decided to look into the relationship between ministers and perm secs – and why the NAO believes the incentives for accounting officers to prioritise value for money are still too weak