Best Value toolkits

At Audit Scotland, we are committed to making our audit processes as transparent as possible and reporting as clearly as we can.

We have developed Best Value toolkits which we use to help us when we carry out Best Value reviews or audits of public bodies. You are free to use these, although we would stress that their main function is for external audit review.

In keeping with the principles of risk and proportionality, each toolkit is designed to be used either in its entirety or selectively. They take the form of structured key questions, with a matrix of possible levels of performance, ranging from basic to advanced practice.

The matrices cannot capture all of the ways in which a public body may address the requirements of Best Value, so auditors have scope to exercise balanced judgement and public bodies can respond flexibly to show how the key areas of challenge are being addressed. 

How to use the toolkits

You can use the toolkits to make individual evaluations about the level a public body has attained in each question or area. These have not been weighted and they should not be used to determine an overall ‘scoring’ for any toolkit. 

They are designed to contribute to sound professional judgements, not to replace them. They are not intended to drive the audit or review process, but rather act as a tool to support it. 

If you have feedback

We are committed to keeping the toolkits relevant and current. Please contact us if you have any comments or suggestions for future updates.

Download the toolkits

These were last updated in May 2014.