Best Value

The statutory duty of Best Value was introduced in the Local Government in Scotland Act 2003. The Audit of Best Value is a continuous process that forms part of the annual audit of every Council.

The Accounts Commission for Scotland published a bulletin in November 2022 to describe the way forward for the audit approach to Best Value. This restated the importance of Best Value and reporting on local authorities to deliver this. In particular the Chair of the Accounts Commission highlighted that 'Best Value matters more than ever. Best Value is about more than good governance and managing resources effectively. It is also about a focus on improvement, on change, on delivering services that improve the lives of local people.

Findings are reported each year through the Annual Audit Report.  Dumfries and Galloway Council Annual Audit Report (2022/23) - section 2 of this document is on Best Value.

In addition to the Best Value audit, auditors now report annually to the Commission on specific themes for all councils.  The first theme was leadership focusing on both councillor and senior officers. 

You can read the findings on Dumfries and Galloway Council in this report:

The next thematic area is Workforce Innovation - the report will follow later in 2024.

You can read the findings on the previous Best Value Audit in 2018:

Page last updated: 28/03/2024
email icon print icon