Publication: Best Value in Scotland

by Accounts Commission

Publication cover: Best Value in Scotland

Twenty years of auditing Best Value and next steps for Best Value reporting in Scottish councils.

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Images

  • Exhibit 1: The Commissions strategic priorities have been mapped to the revised Scottish Government BV statutory guidance themes
    Exhibit 1
  • Exhibit 2: Councils’ operating context has changed enormously since the introduction of BV
    Exhibit 2
  • Exhibit 3: A comparison of real-terms changes in revenue funding in local government and other Scottish Government areas
    Exhibit 3
  • Exhibit 5: BV audit reports, follow-up reports and hearings requested between 2004 and 2022
    Exhibit 5
  • Exhibit 6: Pressures are deepening after the Covid-19 pandemic rather than easing
    Exhibit 6
  • Exhibit 7: Pressures are deepening after the Covid-19 pandemic rather than easing
    Exhibit 7

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20 years of Best Value auditing in Scotland
20 years of Best Value auditing in Scotland