Best Value places a statutory requirement on local authorities to ensure that they have arrangements in place to secure continuous improvement in their performance and in doing so, continue to provide better services to local people.

The achievement of Best Value is measured in regard to the economy, efficiency, effectiveness, equality and sustainability by which the Council delivers its services.

Following on from Best Value and related stakeholder consultations, the Accounts Commission has introduced Best Value 2 (BV2). BV2 complements wider policy developments in the local government sphere, has a greater focus on outcomes and moves towards a more streamlined scrutiny landscape.

A BV2 toolkit has been designed to help local authorities to determine their performance in a number of key areas such as Community Engagement, Governance and Accountability, Performance Management and Equalities.