The Audit Commission has published a strategy for the next three years, following a comprehensive review of its work and consultation with more than 250 organisations.

The commission aims to 'sharpen' its focus on audit, building on a new code of audit practice, which must be approved by Parliament by July next year. It aims to review its value for money analysis and inspection functions, open up its databases and 'ensure a citizen focus' for its work.

Audit Commission controller Andrew Foster said: 'We need to look across boundaries and say: 'What is the experience of, for example, an elderly man or woman?'' The commission will also respond to constitutional change by establishing a Cardiff office and a group to work with the greater London authority.