To ask the Scottish Executive what progress is being made in ensuring that public bodies provide best value
Since April 2002, there has been a duty of best value on accountable officers to ensure arrangements are in place to secure best value. Compliance with the duty of Best Value is an auditable requirement for public bodies under section 22(1)(c) of the Public Finance and Accountability (Scotland) Act 2000. The organisation''s auditors will typically audit performance alongside its finances. Audit Scotland set out its approach in the leaflet
Auditing Best Value in central government bodies which is available on the Audit Scotland website at:
http://www.audit-scotland.gov.uk/docs/corp/2009/bv_audit_best_value_central_gov.pdf
Guidance about best value in public bodies was issued in 2003 and revised in 2006. In May 2009, Officials wrote to all chief executives of agencies, non-departmental public bodies, non-ministerial departments and public corporations reminding them of the specific duty on accountable officers to ensure that arrangements are in place to secure best value. A small reference group, the Best Value Reference Group, was also formed.
The Best Value Reference Group is currently refreshing the guidance on the duty of best value for public bodies. The group also worked closely with Audit Scotland on the development of its 18 best value toolkits. These toolkits are used by Audit Scotland auditors during the annual financial audit of a public body. The toolkits were published in August 2010 and are available on the Audit Scotland website at:
http://www.audit-scotland.gov.uk/work/toolkits/.