The statutory duty of Best Value was introduced in the Local Government in Scotland Act 2003. The audit of Best Value is a continuous process that forms part of the annual audit of every council.
Best Value is about more than good governance and managing resources effectively. It is also about a focus on:
- improvement
- change
- delivering services that improve the lives of local people
Findings are reported each year. Section 2 of Dumfries and Galloway Council Annual Audit Report (2022/23) is on Best Value – Dumfries and Galloway Council Annual Audit Report.
In addition to the Best Value audit, auditors now report annually to the Commission on specific themes for all councils. The first theme was leadership focusing on both councillor and senior officers.
You can read the findings on Dumfries and Galloway Council in this report – Leadership of the development of new local strategic priorities report.
You can read the findings on the previous Best Value Audit in 2018 – Best Value Assurance Report.