The Local Government Scotland Act 2003 has a statutory duty called Best Value.  Best Value is about good governance, managing resources effectively with a focus on improvement, change and delivering services that improve the lives of local people.

The Audit of Best Value is a continuous process that forms part of the annual audit of every council in Scotland and is overseen by the Accounts Commission.  

The Accounts Commission for Scotland leads audit activity and monitors Best Value.  Each year, councils are audited, and the findings are reported in an Annual Audit Report for each council.

Falkirk Council 2023/2024 Annual Audit Report 

In addition to the Best Value audit, auditors now report annually to the Accounts Commission on specific themes for all councils.

In 2024 Falkirk Council were audited on Workforce Innovation – how councils are responding to workforce challenges. The report was published in June 2024.

Workforce Innovation - Falkirk Council 2023-24

You can read the findings of the previous Best Value Audit in 2022 here:

Best Value Assurance Report: Falkirk 2022