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Performance management

Auditors Report on Best Value

The Auditor's Reports on the Best Value Performance Plan

Every council in England and Wales is required to conduct an independent audit of its Best Value Performance Plan.  The external auditors must report on whether they believe the Plan has been prepared in accordance with government requirements.  In extreme cases of failure the auditors have the power to recommend that the Audit Commission or the Secretary of State conduct an investigation of the authority.

The assessment of the auditors falls into one of two main categories: an unqualified or a qualified report.  The former indicates that the Plan was published in accordance with the statutory requirements while latter indicates failure to do so.

Please click on the links below to see the audit reports on the Best Value Performance Plans.

Audit Report Best Value Performance Plan 2000 2001. ( 114 KB ) - DOWNLOAD

Audit Report Best Value Performance Plan 2001 2002. ( 95 KB ) - DOWNLOAD

Auditors Report Best Value Performance Plan 2004 2005. ( 101 KB ) - DOWNLOAD

Audit and Inspection Letter 2003 2004. ( 148 KB ) - DOWNLOAD

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