Posted: 14 Mar 2008
Best Value audits have encouraged improvements in the corporate capacity of Scottish local authorities. They are seen by local government as credible and, in contrast to Comprehensive Performance Assessments in England, are applauded for taking account of local priorities and contexts. However, there are some concerns about the consistency and transparency of the process, and reports have failed to attract public interest. In future, the Best Value audit process will need to pay more attention to the importance of partnership working between councils and other local agencies.
Suggested Citation: Suggested Citation
Downe, James and Grace, Clive and Martin, Steve and Nutley, Sandra, Best Value Audits in Scotland: Winning without Scoring?. Public Money & Management, Vol. 28, Issue 2, pp. 77-84, April 2008. Available at SSRN: https://ssrn.com/abstract=1105559 or http://dx.doi.org/10.1111/j.1467-9302.2008.00625.x