The Accounts Commission has a new approach to auditing and reporting on the performance of councils against their duty of Best Value.
This new approach requires reporting on Best Value thematic areas directed by the Accounts Commission within the Annual Audit Reports each year of the five-year audit appointment. Auditors are also required to report on progress against previous Best Value audit reports and Commission findings.
The latest Thematic Review can be found here: Best Value Thematic Review 2022/23 (896KB PDF)
The Controller of Audit's report to the Accounts Commission on Best Value in Dundee City Council (178KB PDF) has been published, along with the 2022/23 Annual Audit Report (435KB PDF).
The Controller of Audit's report was considered by the Accounts Commission at its meeting on 9th November 2023. At its meeting on 19th February 2024, Dundee City Council considered the considered the Accounts Commission’s findings and agreed a report highlighting the findings.
The findings of the 2020 Best Value Audit of Dundee City Council are contained within the published version of the Best Value Assurance Report (2.75MB PDF).
A report on the findings and improvement plan was agreed by councillors in November 2020:
Best Value Assurance Report 2020 (Committee report 284-2020) (336KB PDF)
Best Value Assurance Report Improvement Plan 2020 (302KB PDF)
