An examination of the methods of operation used under differing conditions in local government supplies departments

Morris, Daniel Peter (1987) An examination of the methods of operation used under differing conditions in local government supplies departments. (MPhil thesis), Kingston Polytechnic.

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Abstract

The research undertaken in this thesis was designed initially to establish the main types of buying organization used in Local Authority Supplies Departments and to examine any advantages and disadvantages which may be peculiar to them. To achieve an understanding of the issues relating to the methods of operation used in local authority supplies work, it was considered expedient to examine a number of other issues. An understanding of the implications of Standing Orders and Public Accountability is fundamental to any research into this area of work, and consequently a deta~led examination has be~n made of these areas. In view of the necessarily close relationship which must exist between the Supplies function and the methods of financing it, attention has been paid to the methods of budgeting in use, the Accounting Recommendations which were developed as a result of the Local Authorities (Goods & Services) Act 1970 and the Influence of the Chartered Institute of Public Finance & Accountancy. In the context of the research an attempt has been made to establish the significance of corporate strategy in local authority work and to determine whether the Supplies function makes any contribution to the corporate plan. The Ordering & Tendering procedures used in Local Authority Supplies Departments are designed to ensure probity and therefore an examination was made of the various attitudes to the procedures in use, and the implications of these procedures. In view of the fact that Local Authority buying procedures are subject to EEC Regulations it was felt pertinent to identify the implications of the relevant Articles. The work of the Local Authority Supplies Department is directly subject to Statute Law, and is directly influenced by the work of various professional bodies such as LAMSAC & CIPFA and attention has been paid to these areas. The results of the Questionnaire which had been sent to some 140 Local Authorities were analysed. It was established that whilst there was evidence of some type of Supplies organization in all the respondent authorities, the main preference being towards 'Centralized buying' or some variation thereof. As a result of the influence of the Local Authorities (Goods & Services) Act 1970 far greater emphasis is being placed on the use of Consortium buying, and in conclusion the findings of the Audit Commission Report 'Improving Supply Management in Local Government' would seem to be pointing the way to achieving greater cost savings.

Item Type: Thesis (MPhil)
Physical Location: This item is held in stock at Kingston University Library.
Depositing User: Automatic Import Agent
Date Deposited: 09 Sep 2011 21:39
Last Modified: 30 May 2014 09:00
URI: http://eprints.kingston.ac.uk/id/eprint/20805

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