Publication: Shetland Islands Council: The Audit of Best Value and Community Planning

The Best Value report on Shetland Islands Council, published by the Accounts Commission, reports that while the council has been able to maintain a high level of service delivery, this is unsustainable without drawing on its financial reserves. After a slow start in addressing Best Value, the council is beginning to recognise the areas that must improve and to understand the need to make some difficult choices with regard to how it spends public money.