Councils have a statutory duty, introduced in the Local Government (Scotland) Act 2003, to make arrangements to secure Best Value. In summary, under this legislation each council is obliged to:

• work with its partners to identify a clear set of priorities that respond to the needs of the local community
• be organised to deliver those priorities
• meet and clearly demonstrate that it is meeting the community’s needs
• operate in a way that drives continuous improvement in all of its activities.

Statutory Ministerial Guidance, published in 2004, set out the fundamental framework for councils in delivering the duty and consequently for auditing Best Value. In March 2020, the Scottish Government published refreshed Best Value guidance to reflect the significantly changed policy and public service delivery landscape, with councils needing to demonstrate a focus on continuous improvement in performance around seven themes

1. Vision and leadership
2. Governance and accountability
3. Effective use of resources
4. Partnerships and collaborative working
5. Working with communities
6. Sustainability
7. Fairness and equality

Related Reports

• Best Value: revised statutory guidance 2020
• Best Value in Scotland 2023
• 20 years of Best Value auditing in Scotland 2023