Best Value is about ensuring that there is good governance and effective management of resources, with a focus on improvement, to deliver the best possible outcomes for the public (Audit Scotland). The Comhairle have a statutory duty, introduced in the Local Government (Scotland) Act 2003, to make arrangements to secure Best Value, which includes the obligation to operate in a way that drives continuous improvement in all of its activities and a requirement to demonstrate a focus on continuous improvement in performance around the seven Best Value themes. The auditing of Best Value includes the pace and depth of continuous improvement.

The Accounts Commission’s approach to Best Value has evolved since Best Value was introduced 20 years ago, reflecting the changing challenges and demands placed on councils. Following engagement with its stakeholders, a new approach to auditing Best Value in Scottish councils was introduced in 2023. The new approach continues to audit against the statutory duty but is now fully integrated with the annual audit at each council. It also includes detailed work each year, focusing on a theme across all of the councils, which will be collated into a national report.
Continuous improvement seeks to balance quality and cost considerations, and is achieved with regard to economy, efficiency, effectiveness, the equal opportunities arrangements, and sustainable development. Best Value requires authorities to consider how they can improve their services by taking on board the feedback they get from both customers and stakeholders. It also requires consideration to be given to innovative methods of service delivery.

The Comhairle use the Public Service Improvement Framework (PSIF) self-assessment improvement tool to identify areas for improvement, to inform the proposals, and to facilitate effective benchmarking with other authorities. Every three years the PSIF Framework is reviewed to ensure that it remains up to date and relevant for Scottish public sector organisations. The PSIF Framework Guidance 2023 was issued on 23 November 2023. 

From 2023, the Comhairle improved its approach to self-assessment based on feedback received from Audit Scotland. Self-assessments now include strategic assessments undertaken by the Corporate Management Team (CMT) with improvements reported to the Comhairle, service level self-assessments for operational improvements undertaken by Heads of Service and Chief Officers with improvements undertaken reported via business plans, and operational cross cutting self-assessments undertaken by the Best Value Action Planning (BVAP) Team with recommendations reported to the CMT.

The latest update on the Best Value – Programme of Self-Assessments was presented to the Comhairle on 18 June 2024 for noting.