Publication: Best Value in Scotland

September 26, 2023 by Accounts Commission
Publication cover: Best Value in Scotland

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

Main report - PDF 729Kb

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Exhibit 1: The Commissions strategic priorities have been mapped to the revised Scottish Government BV statutory guidance themesExhibit 1
Exhibit 2: Councils’ operating context has changed enormously since the introduction of BV Exhibit 2
Exhibit 3: A comparison of real-terms changes in revenue funding in local government and other Scottish Government areasExhibit 3
Exhibit 5: BV audit reports, follow-up reports and hearings requested between 2004 and 2022 Exhibit 5
Exhibit 6: Pressures are deepening after the Covid-19 pandemic rather than easing Exhibit 6
Exhibit 7: Pressures are deepening after the Covid-19 pandemic rather than easing Exhibit 7

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