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.

Read the findings and recommendations of the Best Value Audit of Dumfries and Galloway carried out in November 2018 and the action plan developed to respond to those recommendations. 

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.  Findings are reported each year through the Annual Audit Report. In addition, the Controller of Audit will present a Best Value Assurance Report to the Accounts Commission at least once during the five-year audit appointment for each council.  More information can be found on the Audit Scotland website

The Best Value Audit of Dumfries and Galloway took place in November 2018 - the findings are contained within the published version of the Best Value Assurance Report.

A report on the findings and improvement plan was agreed by Councillors in December 2018:

A progress update on the Action Plan was agreed by councils in June 2019:

Page last updated: 30/06/2023
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