Magazine article Public Finance

Councils Call for Best Value Audit Changes

Magazine article Public Finance

Councils Call for Best Value Audit Changes

Article excerpt

Councils have called on Audit Scotland to change the way it conducts its Best Value audit process, the system that places a duty on local authorities to make continuous improvements in their performance.

In a joint submission, the Convention of Scottish Local Authorities and the Society of Local Authority Chief Executives and Senior Managers say the process needs to be 'more flexible, risk-based and proportionate'.

The two organisations also want more emphasis to be placed on the leadership roles of elected members and senior officers.

They suggest that the current service performance indicators should be replaced with a smaller set of agreed indicators.

Audit Scotland is consulting to assess the effectiveness of the Best Value and Community Planning audit process and will consider changes once the initial audits for all 32 councils are complete.

Cosla and Solace say they welcomed the significant improvements during the first round of audit visits, but are 'concerned at the consequent variability in the audits that has resulted'. …

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