Measurement, review and scrutiny
The Local Government in Scotland Act (2003) did not only introduce a statutory framework for Best Value and Community Planning, and set out the characteristics that Scotland's 32 councils need to demonstrate to fulfil their requirements under Best Value. It also gave the Accounts Commission a statutory duty to hold councils to account on how they are meeting their responsibilities. This duty is carried out on the Accounts Commission's behalf by Audit Scotland though its programme of Best Value audits.
Audit Scotland carries out a Best Value audit for each council normally once every three years, with annual progress checks in between. The audit is designed to provide a clear picture of councils performance, including strengths and areas for improvement, taking account of what they are trying to achieve for their communities, and recognising the constraints and opportunities with which they are working. More details on the audit of Best Value and Community Planning are available from Audit Scotland's website www.audit-scotland.gov.uk.
How councils are carrying out their duties in a way which contributes to sustainable development is an important element of the Best Value audit. The key principles of sustainable development will be mainstreamed in Best Value audits i.e. they will be considered when assessing both other characteristics of Best Value and resulting service outcomes. Despite being mainstreamed within audits, sustainable development will usually feature as an individual section within audit reports for ease of reference, although this may not necessarily reflect the full extent to which it has been considered during the audit.
Audit Scotland tailors its approach to examining a council's progress in achieving sustainable development to the specific local context of particular authorities. In carrying out the audit it will also have regard to published and recognised strategies, guidance and codes of practice.