Since thematic Best Value audits began in 2023, the Improvement Service’s Public Service Improvement Framework (PSIF) Team have created self-assessment checklists to help councils prepare for audits.
These checklists enable councils to assess their strengths and areas for improvement within the audit theme, while collecting supporting documentation in preparation for the forthcoming audit. The intention behind these self-assessments is that, by conducting their own evaluation before the audit, councils may facilitate a more efficient and less resource-intensive audit process.
Over the past year, the IS and Audit Scotland have been working to identify opportunities to strengthen self-assessment’s role within the Best Value framework. For this year's asset management theme, Audit Scotland has agreed to work with the IS to design the self-assessment checklist and pilot its implementation with two councils. The primary objective of these pilots is to determine how the self-assessment process can be enhanced to provide auditors with robust assurance, ultimately aiming to reduce the audit burden on local authorities.
In the next few months, the IS and Audit Scotland will work with Dumfries and Galloway Council and Shetland Islands Council to undertake the self-assessments. The insights gained from these pilot projects will be shared with all councils to help strengthen the role of self-assessment as part of Best Value.
The PSIF Asset Management Checklist can be accessed on the PSIF Connect Network (join the network here.) If you have not joined a cross-organisational Microsoft Teams Channel before, please watch this YouTube video for further guidance. If you have any issues joining or would like to organise access for someone within your organisation, please contact erin.neilson@improvementservice.org.uk.