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Best Value Thematic Review

Perth and Kinross Council · 11 December 2023
Back to Audit and Risk Committee — 11 December 2023 and its agenda

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PERTH & KINROSS COUNCIL 
AUDIT & RISK COMMITTEE 
11 December 2023 
BEST VALUE THEMATIC REVIEW 
Report by the Director (Strategy, People and Resources)
(Report No. 23/366) 
1. PURPOSE 
1.1 This report sets out the findings and two recommendations for improvement
contained in the Perth and Kinross Council’s Best Value Thematic Review
Report 2022/23. It also provides a response and details actions that will be
progressed in respect of the recommendations. 
2. RECOMMENDATIONS 
2.1 It is recommended that the Committee: 
• Notes the contents of Audit Scotland’s Best Value Thematic Review
Report.
• Notes that updates on progress against improvements will be reported
through the Council’s Annual Performance report. 
3. STRUCTURE OF THE REPORT 
3.1 This report includes the following sections: 
• Section 4 -  Background
• Section 5 -  Best Value Thematic Review key messages and
recommendations 
• Section 6 - Conclusions 
4. BACKGROUND 
4.1 The statutory duty of Best Value was introduced in the Local Government in
Scotland Act 2003. In 2020, new Best Value Statutory Guidance was
published, centred around seven new themes. The Best Value themes are:
o vision and leadership 
o governance and accountability
o effective use of resources
o partnership and collaborative working 
o working with communities
o sustainable development 
o fairness and equality

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4.2 Between 2017 and 2021 all 32 councils had a Best Value Assurance Report.
However, at the end of 2022, Audit Scotland announced that auditors will be
reporting annually to the Accounts Commission on specific themes, which
they hope will facilitate the exchange of ideas and performance data, as well
as offering a detailed analysis of a specific aspect of the work of all councils. 
4.3 Another part of the new approach is a requirement for the Controller of Audit
to report on every council across the audit appointment round, covering the
period October 2023 to August 2027. While previously Best Value Assurance
Reports were based on a separate piece of audit work, this new approach
consists of brief Controller of Audit reports accompanied by and reflecting on
published annual audit reports. 
4.4 This is the first Best Value Thematic Review which has been completed under
the new audit process. The focus for 2022/23 has been vision and leadership
for all local authorities, as directed by the Commission.   
5. BEST VALUE THEMATIC REVIEW KEY MESSAGES AND
RECOMMENDATIONS 
5.1 In carrying out the work auditors have considered the following questions: 
a. How clear is the new Council vision and its priorities?
b. How is performance managed and how is the Council is performing?
c. How effectively have the views of citizens and communities been
reflected in the priorities and decisions taken by the Council?
d. How effectively do the Council priorities reflect the need to reduce
inequalities and climate change?
e. How good are the delivery plans and is there alignment of financial,
workforce, asset and digital plans with the Council’s priorities? 
f. Overall, how effective has the leadership (political and officer) been in
setting clear priorities and a sustainable approach to delivering them? 
5.2 The report includes an update on the areas covered by recommendations in
the Best Value Assurance Report published in August 2019, it outlines a
number of key messages and highlights only two recommendations. 
5.3 The key messages outlined within the report are detailed below:
• The Council’s leadership continues to set out a clear vision and
priorities in the revised Corporate Plan. Each Plan priority has a series
of actions which are being monitored through performance indicators,
but targets have not been set in all of these, with many of these to be
determined when appropriate strategies are revised.
• Performance reporting has been revised in August 2023 following the
revised Corporate Plan and provides a good overview of performance.
A Corporate Delivery Improvement Plan has been introduced which
sets out improvements for the year ahead.
• Based on Local Government Benchmarking Framework data, Perth &
Kinross Council’s performance has improved since 2018/19, but its
relative ranking compared to other councils has deteriorated. This
includes grading of care service inspections.

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• The Council is working with its community planning partners to reduce
inequalities through delivery of the Community Plan, which was
developed with the revised Corporate Plan.
• The previous BV identified that the Council could do more to involve
communities in strategic planning. We found that it was committed to
community engagement and had built on experiences during Covid-19.
• The Council’s Transformation and Change Strategy 2022/23-2027/28
is extensive and ambitious. A council-wide workforce plan exists but
lacks context and detail and an asset management strategy is being
developed.
• We note that there was no formal reporting to committee of progress
against the previous BV recommendations, and that reporting to
management on progress has not been completed since June 2021.
There has been slow progress in implementing some of these actions,
with Covid-19 and revisions to Corporate Plans affecting this. 
5.4 Other highlights from the report include:
• The Corporate Plan clearly sets out the Council’s priorities and is both
appropriate and focussed. It is consistent with the community plan and
consultation involved a range of partners and was well communicated
and was featured in the Government in Scotland Overview 2023 report
as a case study.
• There is effective collaborative working between members and officers
and there has been a recent review of management structure. 
• It notes that overall, the Council’s performance has improved, and that
performance reporting is refocussed at a strategic level and aligned
with the Corporate Plan. It highlights that online access to data is good
and the Council demonstrates full compliance with the new Statutory
Performance Information direction.
• It notes the Council’s commitment to Community Empowerment and
progress in this regard, with steady progress with asset transfers to
community groups.
• It also notes that removing inequality and addressing the climate
emergency are clear priorities for the Council. Council targets on
carbon reduction are clear and there is a climate change and
sustainability committee. Equality impact assessment and Fairer
Scotland assessments are completed, and an anti-poverty taskforce
has devised a plan to help deal with the cost-of-living crisis. 
5.5 An improvement action plan is included in the appendix of the Audit Scotland
report. This sets out audit recommendations in two key areas. Council officers
accept both of these recommendations and have identified how these will be
implemented.

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Recommendation Improvement action Responsible officer/
target completion date
The Council should
revise the workforce
plan. This should set
out the challenges
facing the council
workforce; data in
terms of workforce
numbers, deployment,
age profile; and risks
and actions in
individual employment
groups. 
A detailed People and
Culture Plan will be taken
to the Finance and
Resources Committee by
June 2024.
Responsible Officer:
Strategic Lead – Strategic
Planning, People and
Performance 
Target date: 30 June
2024
The Council should
implement a process for
routinely reporting Best
Value action plan
progress to committee.
An annual update will be
provided through the
Corporate Annual
Performance Report
which is reported to the
Scrutiny and Performance
Committee and the
Council in September.
This will also sit on our
website as part of the
supporting information
which is accessible to the
public. In addition, we will
report six monthly to the
Executive Leadership
Team.
Responsible Officer:
Strategic Lead – Strategic
Planning, People and
Performance 
Target date:30
September 2024 
5.6 Audit Scotland have acknowledged the delays in their reporting this year, and
work was undertaken to provide additional context and evidence in several
areas of the report to better reflect our position.  We will continue to liaise with
Audit Scotland on some of these areas for future reporting.  The planned
focus for audit in 2023/24 will include workforce planning.   
6. CONCLUSIONS 
6.1 Progress against the recommendations will be reported to Council via the
annual performance report. Work to develop a revised workforce plan which
supports the Leadership Review and the Transformation & Change
Programme is already underway with plans to report this to Finance &
Resources Committee in June 2024. 
Author
Name  Designation Contact Details
Louisa Dott Corporate Performance
Team Leader
LJDott@pkc.gov.uk

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Approved
Name  Designation Date
Clare Mailer Director (Strategy, People
and Resources)
1 December 2023

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ANNEX 
1. IMPLICATIIONS, ASSESSMENTS, CONSULTATION AND COMMUNICATION 
Strategic Implications  Yes / None 
Community Plan / Single Outcome Agreement    None
Corporate Plan    None
Resource Implications    
Financial    None
Workforce   None
Asset Management (land, property, IST)  None
Assessments    
Equality Impact Assessment   None
Strategic Environmental Assessment   None
Sustainability (community, economic, environmental)   None
Legal and Governance    None
Risk   None
Consultation   
Internal    Yes
External    None
Communication   
Communications Plan    None  
1. Strategic Implications 
Community Plan/Single Outcome Agreement    
1.1 There are no direct implications arising from this report. 
Corporate Plan    
1.2 There are no direct implications arising from this report.   
2. Resource Implications 
Financial    
2.1 There are no financial implications arising from this report.   
Workforce 
2.2 There are no direct workforce implications arising from this report.    
Asset Management (land, property, IT) 
2.3 There are no asset management implications arising from this report.

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3. Assessments 
Equality Impact Assessment 
3.1 Under the Equality Act 2010, the Council is required to eliminate
discrimination, advance equality of opportunity, and foster good relations
between equality groups.  Carrying out Equality Impact Assessments for plans
and policies allows the Council to demonstrate that it is meeting these
duties.  The Equality Impact Assessment undertaken in relation to this report
can be viewed clicking here. 
3.2 This section should reflect that the proposals have been considered under the
Corporate Equalities Impact Assessment process (EqIA) with the following
outcome: 
i.Assessed as not relevant for the purposes of EqIA  
Strategic Environmental Assessment     
3.3 The Environmental Assessment (Scotland) Act 2005 places a duty on the
Council to identify and assess the environmental consequences of its
proposals. 
3.4 This section should reflect that the proposals have been considered under the
Act and no further action is required as it does not qualify as a PPS as defined
by the Act and is therefore exempt.    
Sustainability    
3.5 Under the provisions of the Local Government in Scotland Act 2003 the
Council has to discharge its duties in a way which contributes to the
achievement of sustainable development.   Under the Climate Change
(Scotland) Act 2009 the Council also has a duty relating to climate change
and, in exercising its functions must act:    
• in the way best calculated to delivery of the Act’s emissions
reduction targets; 
• in the way best calculated to deliver any statutory adaptation
programmes; and 
• in a way that it considers most sustainable. 
3.6 The information contained within this report has been considered under the
Act. However, no action is required as the Act does not apply to the matters
presented in this report.  
Legal and Governance 
3.7 Not applicable.

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Risk 
3.8 Not applicable. 
4. Consultation 
Internal 
4.1 The Executive Leadership Team were consulted during preparation of this
report.  
External    
4.2 Not applicable.  
5. Communication 
5.1 Not applicable.  
2. BACKGROUND PAPERS  
2.1 Audit Scotland’s Best Value Thematic Review