Looking at 2 and 3 year old files is fairly standard activity for me. The NAO inspired, retrospective trawl of legal aid firms’ archives, searching for potential cash recoupments, is mainstream LAA activity nowadays.
The depths to which they will sink I often allude to here. In general it involves failure properly to apply the rules, the guidance and relevant points of principle. If this is willful on the part of their audit teams it is wrong, if not it is a damning indictment of the work of management.
Today is no different; “positive audit practice” – crediting under-claims as well as alleging over-claims – as per PoP CLA 38, has been around for years. How would this not form an essential element of the auditors underpinning knowledge? Today, leaving aside the “makeitupaswegoalongery” there are 2 examples (out of 5) where under-claims to the firm’s benefit have been ignored.
You know I’m going to mention the Civil Service Code again don’t you.
