Best Value requires Scottish councils to develop a performance management and planning (PMP) framework. The Accounts Commission will audit each council's progress in developing this framework at service level in 1999.
This guide is primarily for auditors who have been asked undertake a PMP audit within councils. It gives guidance on auditor focus within the 10 PMP criteria and outlines to procedures to be followed in undertaking the audit and reporting the findings. The guide will also be of use to managers in service areas completing a PMP audit submission.