Public Sector Auditing Practices of ‘Public Policy Evaluation’, Case Study of The Evaluation of The Coastal Communities Fund (CCF) programme in UK

Abstract

This study aims to explore public sector auditing (PSA) practices related to evaluating public policy (PP), with the objectives of understanding the evaluation methods and elucidating the reasons behind the variations in these practices. A case study approach was employed to facilitate a thorough understanding of these issues, focusing on the evaluation of the Coastal Communities Fund (CCF) program in England by the IFF Research Department for Levelling Up, Housing, and Communities (RDLUHC). The study identified five key factors that determine the methods used in policy evaluation: object, goal, circumstances, data availability, and time. These factors were collectively termed the 5 Key Determinant Factors (5KDF) of policy evaluation methods. The study recommended a detailed examination of the auditing process and the practice of auditing smaller subjects to enhance audit quality and address the evolving challenges faced by businesses that impact auditing practices