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Public and social sector insights
As expert advisers, with strong links across the public and social sector, our team draws on its market knowledge and industry experience to publish research and observations on new developments and regulations.
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12 November 2024
Autumn Budget 2024 – Impact on the Housing Sector
While the Government’s focus on increasing housing supply and addressing key issues like cladding remediation is welcome, the sector will need to navigate rising costs and uncertainty in the long-term strategy for housing development.
13 November 2024
Autumn Budget – Impact on the education sector
The 2024 Autumn Budget brings a mix of positive investments and new challenges for the education sector. While schools and early years education are set to benefit from increased funding, universities and private education face rising costs due to higher National Insurance Contributions (NIC) and VAT on private school fees.
15 October 2024
How the new GIAS affect the public sector
The new Global Internal Audit Standards (GIAS) are the biggest change to how Internal Audit (IA) functions operate in over ten years. These changes will have different interpretations across different sectors and will impact the public sector in a number of ways.
The use of incentives in student recruitment
With universities facing increasing competition for student recruitment, the use of various incentives has begun to raise concerns about transparency, fairness, and the need for ethical recruitment practices.
10 September 2024
Impact of STAIR consultation for social landlords
The social housing sector is constantly evolving driven by the need for increased transparency, accountability, and tenant empowerment. The proposed introduction of the new Social Tenant Access Information Requirements (STAIR) marks another step in this evolution.
The impact of carbon footprinting in action
A case study looking at how the largest social housing provider in Wales, Pobl, partnered with Mazars to report on and reduce its carbon footprint.
Scenario based penetration testing
How easy is it for cyber criminals to get into your IT systems? A simple question, but the answer can often seem elusive. An alternative question to consider - How do you proportionately assess that your current cyber security controls will protect you against a cyber attack? This is particularly significant considering that the breadth and complexity of cyber attacks continue to grow and develop.
Mock funding assurance reviews in practice
In the current economic climate, institutions within the education sector are under increasing pressure to secure and maintain essential funding. Ensuring compliance with funding rules is therefore critical for those accessing funds through the Education and Skills Funding Agency (ESFA) or Mayoral Combined Authorities (MCAs).
Time to take care in the care sector
In 2022, an estimated 18,000 adult social care organisations in England, were involved in providing or organising adult social care. Inevitably, there are issues to consider when looking at recruitment, reward, and retention for the estimated 1.635 million workforce [1].
28 June 2024
VAT on private school fees - risks & opportunities
As part of its 2024 election manifesto, Labour has committed to the removal of several tax exemptions from private schools resulting in additional VAT costs and compliance obligations.
Spring Budget 2024
At a pivotal time in the political landscape, the Chancellor revealed his Spring Budget and continued his theme of long-term growth. Amidst jeering and numerous interventions from the deputy speaker, his plans presented more than just tinkering around the edges.
19 July 2024
Subcontracting – Assurance and Controls
Subcontracting plays a pivotal role in the landscape of further education, expanding the opportunities available to learners. However, it is also an area which is considered high risk with well-reported scandals, ghost learners and the loss of income to the sector. Consequently, for education providers (providers) choosing to engage delivery subcontractors, it is important to have adequate controls...
31 July 2024
Contract Management under the Procurement Act 2023
The Procurement Act 2023 (the Act) introduces in a new phase in how the public sector manages contracts. In addition to streamlining procurement to support small businesses and social enterprises and promote innovation, the Act places significant emphasis on robust contract management.
'Failure to Prevent Fraud' in the Public Sector
The UK Government has recently announced a new corporate criminal offence – the 'failure to prevent fraud' offence – within the Economic Crime and Corporate Transparency Act 2023.
Public and social sector study 2024
Based on insights from almost 400 executives in the sector, the study uncovers a significant shift in the overall outlook and priorities of leaders in the sector, indicating a strategic reset is on the cards. Organisations are live to the intensifying influence of public perception and leaders are looking to build resilience in a new era where talent is essential to the effectiveness of emerging technologies...
25 June 2024
Fraud Risk Assessment - Public & Social Sector
In our previous article, Understanding the new ‘Failure to Prevent Fraud’ Offence in a Public Sector context, we discussed the new failure to prevent fraud offence due to come into force in early 2025. Part of this article highlighted the importance of public and social sector organisations having reasonable procedures in place to prevent fraud. In this follow-up article, we delve deeper into the...
Preparing for the Procurement Act 2023
The implementation of the Procurement Act 2023 marks a significant milestone in the evolution of public sector procurement practices. Designed to enhance transparency, fairness and efficiency in government purchasing, the legislation brings about a series of changes that public sector buyers must be aware of and prepared for ahead of its implementation in October 2024.
Beyond efficiency for the public sector
Based on survey data, the 'Beyond efficiency report' looks to understand Councils' approaches to financial sustainability and risk. The annual 'local government internal audit planning report' analyses common causes for issues being identified, and makes suggestions for areas internal auditors may want to include in their annual plan to gain assurance that the root causes are being addressed.
Recruitment crisis in the public and social sector
Insights from over 170 individuals across the UK public and social sector highlighted that the UK is on the cusp of a recruitment and retention crisis. Amid ongoing social and economic instability, how can we improve efforts to support our public sector workforce and effectively attract new talent?
Fiscal pressure and inflation challenges
Over 300 individuals from across the UK public and social sector told us that the UK is at a critical juncture. Amid on going social and economic turmoil, decisive action is needed now to support those most in need.
How public sector organisations can protect data
In today’s interconnected world, global digital connectivity is more pervasive than ever before. With technology developing at a rapid pace, and organisations embracing new digital solutions at an unprecedented rate, we are also witnessing a simultaneous rise in the scale and impact of cyber threats and attacks.
Supporting vulnerable communities
Against a backdrop of political uncertainty, unprecedented strike action and the prevailing cost of living crisis ‒ itself a consequence of the conflict in Ukraine among other factors ‒ many of the UK’s most vulnerable communities are at risk of becoming more marginalised and face more hardship.
A global public and social sector study 2023
A time of transformation.
Mazars C-suite barometer 2023
Based on insight from more than 800 executives from 27 countries, we uncover what business leaders across the globe really think amidst a backdrop of inflation and economic instability, increasingly complex rules and regulations, growing energy prices and geopolitical tensions in our latest C-suite barometer 2023.