Best Value

Best Value is a demanding performance framework for local authorities. It challenges an Authority to reassess its aims and objectives, the nature of local needs, and its capacity to meet those needs. Best Value focuses strongly on partnership, political leadership, and finding out what works for local communities; it also stresses the need for authorities to ensure their services match the best in quality and efficiency. To ensure that Best Value secures real change, the Government has taken powers to intervene where there is clear evidence that services are failing.

The Best Value Performance Plans for this year and all previous years can be accessed as follows:

Best Value Performance Plan (2007/2008)

Best Value Performance Plan (2006/2007)

Best Value Performance Plan (2005/2006)

Best Value Performance Plan (2004/2005)

Best Value Performance Plan (2003/2004)

Best Value Performance Plan (2002/2003)

Best Value Performance Plan (2001/2002)

What is a Best Value Performance Plan?

The Local Government Act 1999 requires authorities to make arrangements to secure Best Value through continuous improvements in the way their functions are exercised. Best Value will thus be central to every aspect of the way an Authority undertakes its work - from its corporate vision for the area it serves to the activity of front-line staff in providing day-to-day services.

The Act also requires principal authorities and large parish or town councils (those with budgeted income over £500,000) to publish each year a Best Value Performance Plan (BVPP) which sets out an assessment of current performance and targets for future improvements. The BVPP will thus be central to holding local authorities accountable for the way they deliver Best Value to their local communities.

An Authority must publish a BVPP by 30th June each year for the forthcoming financial year. The plan must

• summarise the Authority's success in meeting objectives and targets set for the previous year, comparing its performance in key areas with that of other authorities
• set out performance targets for future years
• summarise the outcomes of reviews of services carried out in the previous year, including details of revised objectives and targets for services.

What is the role of the auditor?

Section 7 of the Local Government Act 1999 requires the external auditor to report on an Authority's BVPP. The format for the statutory audit report has been agreed by the Audit Commission and covers compliance and key recommendations for action.

Auditors are also required to decide whether, in the light of their audit, they should recommend that the Audit Commission carries out an inspection at the Authority. Auditors can also recommend intervention to the Secretary of State.

Auditors must report by 30th September each year, sending a copy of the report to the Authority and to the Audit Commission. A copy of the statutory audit report is presented at Appendix 1 to this report.

The Authority has to publish the audit report and to prepare a statement of the actions it proposes to take in response to any recommendations in the report within 30 working days from the 30 June. This statement of action must be included in the next year's BVPP.

In addition to the short statutory audit report we gave a commitment to the Council to simultaneously produce a more detailed report setting out the evidence gathered during the audit and its implications for your approach to Best Value. Although you are not legally obliged to do so, we would encourage you to also make this detailed report publicly available.