Publication: Delivering for the future - why leadership matters

Our Best Value audit work allows the Accounts Commission to provide a Scotland-wide overview of key aspects of Best Value. It supports accountability and improvement in councils.

Each year the Commission selects a particular thematic area of Best Value to focus on, recognising the risks and challenges councils face. The theme this year is the ‘Leadership of the development of new strategic priorities’.

In its Local Government in Scotland Overview 2023 and recent budget briefing, the Commission reported councils are operating in a complex and increasingly volatile environment. This requires strong leadership from councils to make difficult decisions about where and how to spend highly pressurised resources.