Publications

Our Best Value audit work allows the Accounts Commission to provide a Scotland-wide overview of key aspects of Best Value.

Falkirk Council has made significant improvements over the last two years to how it works. Now it must focus on tackling a £62 million budget gap.

Moray Council must accelerate plans to transform how it works and delivers services, demonstrating it can sustain the pace and momentum to change.

Orkney Islands Council delivers high quality services, valued by local communities.

Dumfries and Galloway Council has strong leadership and sound financial management.

Dundee City Council has shown effective leadership, good financial management and engagement with communities as it seeks to tackle long-standing issues.

South Ayrshire Council manages its money well and some services are improving, but the pace of change has been too slow.

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