Publication: The new audit of Best Value: Consultation paper - July 2003

The Local Government in Scotland Act introduced new statutory duties for councils in relation to Best Value, Community Planning and Public Performance Reporting. The Accounts Commission for Scotland will be responsible for auditing councils in relation to these provisions, and Audit Scotland has been developing a new audit of Best Value, which covers the new duties for councils including Community Planning and Public Performance Reporting. Following final approval by the Commission, the first Best Value Audits will take place early next year.