Best value provides the greatest challenge to local government service delivery in many years. Best value authorities, and all stakeholders involved in best value, will be judged by whether local services for local people improve year after year. The first best value performance plans (BVPPs) were published in March 2000. Statutory audit reports followed in June 2000, with Welsh audit reports due in October 2000. The plans and audit reports are the first universal evidence of the progress and impact of the best value approach.
This report looks closely at that evidence. It considers best value authorities' priorities for change, analyses audit opinions and recommendations, and reviews the findings of two independent surveys of authorities' views on best value performance planning and on the audit. The report identifies the promising beginnings made by many authorities, and the lessons for all stakeholders. The report aims to assist authorities to build on the success of this first year of performance planning.