Accounts Commission meeting - Statutory Report: Best Value in Orkney Islands Council

The Accounts Commission will meet today (11 January 2024) to consider a statutory report on Best Value in Orkney Islands Council

The report is made by the Controller of Audit under section 102 of the Local Government (Scotland) Act 1973 and is appended below

This report draws the Commission’s attention to the findings set out in the 2022/23 Annual Audit Report (AAR) (Appendix 1), including the Best Value thematic report, on how effectively Orkney Islands Council demonstrates Best Value (Appendix 2) through continuous improvement in how it delivers its strategic priorities. The report is part of the new audit approach to Best Value which is fully integrated with the annual audit at each council and includes detailed work each year focusing on a national theme.

On considering the report, the Commission may do, in any order, any, all or none of the following:

(a) Direct the Controller of Audit to carry out further investigations

(b) Hold a hearing

(c) State its findings