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Even if it was published two years ago, we are talking about a 33 per cent increase in costs during that time. With the best will in the world, I do not think that that increase is just down to inflation.
I want to undertake an examination of best value in local government and of the efforts that have been made to introduce best value into central Government.
From time to time it is appropriate that the staff of Audit Scotland learn from best practice in Europe and it is equally important that they should take to Europe some of our experiences in Scotland.