These allow comparative assessment to be made about the impact of Best Value not only within an authority over time but between authorities at any one time.In assessing local authority performance, Audit Scotland looks for evidence against the following 10 criteria:That members and officers show clear leadership on Best ValueThat they are responsive to stakeholdersThat they carry our Best Value reviewsThat they have detailed and realistic plans to achieve their aimsThat they make the best use of their staffThat they make the best use of their assetsThat they have sound financial control and reportingThat they actively support continuous improvementThat they monitor and control overall performanceThat they have an effective approach to public performance reporting S1W-17923