Oh yes, because we all know that huge bureaucratic entities work so much better than small focussed ones.

PS: Well done on the 'remember me' button. I particularly like the way it comes pre-ticked. And for extra points, it randomnly ignores you when you un-tick it. And for extra, extra points, once it's randomnly ignored you, you don't even see it anymore. At least, until the next time it randomnly decides that, actually, you had un-ticked it.

Improve cost-efficiency ... reduce red tape ... cashable savings of £20m ...

What about "Improving Standard of Audits carried out " ? No mention of that - surely that should be paramount.

It worked so well for their pals at the Inland Revenue and Customs & Excise.

Why can't they just leave things alone? The biggest problem in public services is the constant reorganisation which is more of a drain on resources than any "efficiencies" gained by carrying it out.

In the meantime 90% of public sector management move sideways every 12 months, making it impossible to hold anyone to account for past mistakes, let alone actually learn from them and make natural improvements to the existing structure.

(Obligatory Icon Explanation: I initally read the headline as "adult bodies should merge"?)

Potentially extremely dangerous. The Audit Commission, despite its name, is an arm of the managerial state, and in particular since the Serious Crime Act is empowered as government data-miner-in-chief; whereas the NAO, for all its feebleness and lavish public sector habits, is independent and operates some form of oversight.

This from a Government that is said to be considering banning business accountants from undertaking audit and consultancy work in parallel. Do as we say not as we do, eh? The think tank concerned - read the background information on its website - is rather close to New Labour.

*Politically neutral institution, that is.

Its no surprise they should decide to audit them selves but who will audit this recommendation?

How about no adjustments to the NAO to be considered until all areas of the government achive a clean sign off?

Crazy I know, it'd never happen!

There is a very simple third way which is too easy:

Make legal aid (Public Funding) and solicitors who specialise in local government actions available to everybody.(Not just those on less than £650pm) The customers of these public sector vendors will soon straighten things out without the need for commissions and inspectorates. If you get a bad deal then take 'em to court. Period.