The Local Government in Scotland Act 2003 established the duty of Best Value and Community Planning for all Local Authorities in Scotland. This requires Councils to:
The Accounts Commission have put in place arrangements for review of progress against these statutory duties, discharged through Audit Scotland. A new approach was adopted in 2016, which ensures that each Local Authority has a process of Best Value Assurance (BVA) undertaken at least once in a five-year period.
The Best Value Assurance process on strategic audit priorities of:
The West Dunbartonshire Best Value Assurance process was carried out January – April 2018. This informed development of a Best Value Assurance Report for West Dunbartonshire, which was presented to Accounts Commission on 7 June 2018. The report will be considered by Council on 29 August 2018.