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Best Value 2

Best Value 2

The Accounts Commission is introducing proposals for future Best Value Audits (BV2) following consultation with councils, consumer organisations and the Scottish Government. BV2 complements wider policy developments in the local government sphere, such as the Concordat; a greater focus on outcomes; and the moves towards a more streamlined scrutiny landscape. The new audit arrangements are presently being tested in five 'pathfinder' councils: Angus, Dundee City, East Ayrshire, Highland and Scottish Borders, following which the Commission will determine its final approach and roll it out during 2010.

The principles underpinning BV2 are:

· A focus on outcomes as well as corporate performance management processes.

· An emphasis on the effectiveness of partnership working

· Improved coverage of service performance and the use of resources

· A proportionate and risk-based approach, founded on self-assessment

· Clear audit reporting and transparency of audit process

· Support for improvement and the sharing of good practice

Developments and changes from BV1 are:

· BV2 will be more proportionate and risk-based

· BV2 will be the focus for more streamlined scrutiny

· BV2 will introduce clearer judgements of council performance

· BV2 will include a clearer assessment of how council services perform

· BV2 will have a stronger focus on partnership working

· BV2 will listen more closely to what local people have to say

· BV2 will involve senior officers and elected members (from other bodies) in audit teams

· BV2 will provide greater support for improvement

Further information on Best Value 2 including the consultation process can be obtained from the Accounts Commission website.