An independent review of the Best Value Audit process, commissioned by the Accounts Commission as part of its wider review of the Audits of Best Value and Community Planning. The report evaluates the effectiveness of the Best value audit approach to date; identify relevant knowledge and experience from literature and practice across the UK; and makes recommendations for improvement of the Best Value audit process.

Report on research into the burden and benefits of external audit and inspection in Scottish local government. This report was commissioned against a backdrop of expressed concern amongst Scottish local government that the ‘burden’ of external scrutiny is now greater than the positive benefits derived from the process. Six ‘case study’ councils were examined to look at their internal corporate response to external scrutiny and gauge their views on: the added value that external scrutiny gives corporate and service leadership; the corporate impact and opportunity costs of external scrutiny alternative internal audit arrangements if external scrutiny were radically reduced; what any new external arrangements should look like; how external scrutiny could support the reform and modernisation process; and the role and performance of inspectors and customer focus of the process. The Improvement Service also hosted a web based survey of the remaining 26 councils who were not part of the case study process.

In January 2007, COSLA, SOLACE and the Improvement Service commissioned Brodies LLP Management Consultancy team to undertake research into the burden and benefits of external audit and inspection in Scottish local government. This report was commissioned against a backdrop of expressed concern amongst Scottish local government that the ‘burden’ of external scrutiny is now greater than the positive benefits derived from the process. Six ‘case study’ councils were examined to look at their internal corporate response to external scrutiny and gauge their views on: the added value that external scrutiny gives corporate and service leadership; the corporate impact and opportunity costs of external scrutiny alternative internal audit arrangements if external scrutiny were radically reduced; what any new external arrangements should look like; how external scrutiny could support the reform and modernisation process; and the role and performance of inspectors and customer focus of the process. The Improvement Service also hosted a web based survey of the remaining 26 councils who were not part of the case study process. This document is a summary of the findings of this research.

A guide to contracting with social economy bodies for the provision of public services, demonstrating the social, economic and environmental advantages. An accompanying document - Better Value - the social economy delivering public sector contracts - contains 15 case studies of social economy organisations successfully delivering contracts in Scotland.

Fifteen cases studies of social economy organisations successfully delivering public sector contracts in Scotland. These case studies accompany the report Better Value - purchasing public services from the social economy, a guide to contracting with social economy bodies.