In the 1990s, a number of EU countries adopted New Public Management (NPM) techniques to restructure their public sectors. Countries have been widely ‘deconcentrating’ (moving delivery away from the centre) and ‘externalizing’ (using the private sector, either totally or in part) their public services. The authors chart the extent of this change and highlight some of the problems—for example the difficulty countries are experiencing in developing value for money audits. The article questions whether current methods of delivery and audit are appropriate for 21st–century public services.