About Best Value reports
The duty of Best Value applies to all public bodies in Scotland. It is a statutory duty in local government, and in the rest of the public sector it is a formal duty on Accountable Officers.
Read more about what Best Value means:
- Auditing Best Value (PDF | 164 KB)
- Auditing Best Value in the NHS (PDF | 159 KB)
- Auditing Best Value in central government bodies (PDF | 169 KB)
We have developed a number of toolkits which help us to carry out Best Value reviews and audits and which you can download to use.