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Appendix 1 - Best Value Thematic Review 2022/23

Perth and Kinross Council · 11 December 2023
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Prepared by Audit Scotland
11 December 2023
Perth & Kinross Council 
Best Value Thematic Review 2022/23

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Perth & Kinross Council | 2   
Contents 
Key messages 3
Scope of the audit 4
Section 1: Council vision and priorities 5
Section 2: Performance 9
Section 3: Citizen and community engagement 15
Section 4: Reducing inequalities and tackling climate change 19
Section 5: Alignment of delivery plans 23
Section 6: Leadership 28
Section 7: Progress on recommendations 30
Appendix 36

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Key messages | 3 
Key messages 
1 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. 
2 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.
3 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. 
4 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.
5 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.
6 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.
7 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.

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Scope of the audit | 4 
Scope of the audit 
1.  This report covers the thematic aspect of the Best Value audit requirements.
The Commission has directed auditors to report on the effectiveness of the
leadership of the development of the Council’s strategic priorities.
2.  In carrying out the work auditors have considered the following questions: 
• How clear is the new Council vision and its priorities?
• How is performance managed and how the Council is performing?
• How effectively have the views of citizens and communities been reflected
in the priorities and decisions taken by the Council?
• How effectively do the Council priorities reflect the need to reduce
inequalities and climate change?
• How good are the delivery plans and is there alignment of financial,
workforce, asset and digital plans with the Council’s priorities? 
• Overall, how effective has the leadership (political and officer) been in
setting clear priorities and a sustainable approach to delivering them?
3.  This report includes an update on the areas covered by recommendations in
the Best Value Assurance Report (BVAR) published in August 2019. 
4.  An improvement action plan is included at the Appendix 
5.   of this report. This sets out audit recommendations in key areas, and the
Council’s planned response including responsible officers and dates for
implementation.
6.  The coverage of the work is in line with the expectations of Councils for the
seven Best Value themes set out in the Local Government in Scotland Act 2003,
Best Value Statutory Guidance 2020.

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Section 1: Council vision and priorities | 5 
Section 1: Council vision and
priorities 
The previous Best Value review identified that the Council had
clear strategic objectives.
7.  The Best Value report for Perth & Kinross Council was published in August
2019, prior to the impact of the Covid-19 pandemic. The Report concluded that
“the Council has clear strategic objectives which have remained stable over a
period of time and are supported by effective leadership”.
The 2022 Community Plan recognises the main challenges.
8.  The local outcome improvement plan (LOIP), or Community Plan 2022-2032,
was revised in 2022 by the Community Planning Partnership (CPP). A self-
assessment of the CPP commenced in May 2023 and will result in the
development of a CPP Improvement Plan.
9.  The LOIP focuses on four key area-wide actions, with specific locality-based
action in two areas: Coupar Angus and Crieff South. The area-wide actions
cover:
• Reducing Poverty.
• Physical and Mental Wellbeing.
• Digital Participation.
• Skills, Learning, Development and Employability.
10.  The Plan identifies the main challenges facing Perth and Kinross.
11.  Population and poverty. Perth and Kinross has an older population than
Scotland as a whole and a third of households (36 per cent) face considerable
economic challenges. For example, a quarter of households live in fuel poverty
due to rurality and other factors and 12 percent of families in Perth and Kinross
are living in houses where energy efficiency is poor. 
12.  Access to services. Access to key services (measured by travel time to
those services) is poor. In Perth and Kinross, there are 37 data zones classed in
the 10 percent most access-deprived category in Scotland, including Rannoch
and Aberfeldy, which is the most access deprived data zone in the whole of
Scotland. These 37 data zones represent 21 percent of the population of the
Council.

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Section 1: Council vision and priorities | 6 
13.  Health and Wellbeing. People living in Perth and Kinross typically report
higher levels of satisfaction with their community than the Scottish average. 
Levels of life expectancy and mortality are better in Perth and Kinross than the
national average and the incidences of hospitalisation with conditions such as
coronary heart disease, chronic obstructive pulmonary disease and cancer are
lower. However, the Scottish Household Survey indicates an increasing
proportion of adults with a long-term physical or mental health condition, which
at 42 percent is above the national figure of 30 percent (2018).
14.  Mental wellbeing and service provision in Tayside was subject to an
independent inquiry, which highlighted issues around trust and respect
between, and among, service users and providers. Perth and Kinross Health
and Social Care Partnership is leading on the Perth and Kinross response to
the inquiry report and its recommendations. 
15.  Digital access. Many households across Perth and Kinross lack one of the
three aspects of digital participation: connectivity, technology and capacity.
Superfast Broadband in Perth and Kinross was available in 88 percent of all
premises in the area, which ranks 25th out of all local authority areas in
Scotland. 79 percent of the geographical area of Perth and Kinross had 4G
signal outdoors from at least one mobile network provider: this is one of the
lowest levels of geographical coverage in Scotland. 
16.  Skills and employment. In 2021 Perth and Kinross achieved broadly
similar academic achievements for school-leavers, compared to Scotland as a
whole. Ongoing economic challenges and a continued focus on community
empowerment means that there is an even greater need for adult and
community learning. The increasing numbers of asylum seekers and refugees
in Perth and Kinross also increases the need for ESOL (English for Speakers of
Other Languages) and other linked opportunities.
17.  The hospitality, tourism, care and agricultural sectors are all experiencing
workforce shortages. The reliance on lower skilled work is reflected in gross
weekly earnings. In December 2021, the average pay for an individual who
works in Perth and Kinross was £575, compared to £622 for Scotland as a
whole. Weekly earnings have been lower than the Scottish average for 8 out of
the last 10 years.
The Corporate Plan clearly sets out the Council’s priorities and
is both appropriate and focused.
18.  The Council’s website includes the latest Council Plan: Corporate Plan
2022/23 to 2027/28. The Council has a clear vision "where everyone can live
life well, free from poverty and inequality”. The Plan identifies seven key
priorities. These priorities are based around improving the lives of citizens. The
priorities are:
• Tackling poverty.
• In partnership with communities.
• Physical and mental wellbeing.

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Section 1: Council vision and priorities | 7 
• Children and young people.
• Tackling climate change.
• Vulnerable people.
• Stronger and greener economy.
The Corporate Plan is consistent with the Community Plan.
19.  Challenges have not been explicitly restated in the Council’s revised
Corporate Plan in 2022, but the Council has recognised that the Covid-19
pandemic and the cost-of-living crisis resulted in additional challenges, affecting
levels of poverty and the equalities gap. We consider that the Community Plan
(Local Outcome Improvement Plan) and the Council’s Corporate Plan are
consistent, even though the “read across” between the two documents is not
clear, with digital participation, and overall IT ambitions being far less
conspicuous in the Corporate Plan than the LOIP or as reported in the previous
Best Value report (paragraph 86).  The overall objectives between the two plans
are different (Exhibit 1).
Exhibit 1
The main objectives of the Community Plan and the Corporate Plan are different. 
Community Plan objectives Corporate Plan objectives
Reducing Poverty – Year 1 Tackling poverty
Physical and Mental Wellbeing Actions –
Year 1
Supporting and promoting physical and
mental wellbeing
Digital Participation Actions – Year 1 
Skills, Learning, Development and
Employability Actions – Year 1
Developing a resilient, stronger and greener
local economy
Locality Partnership Working Working in partnership with communities 
Tackling climate change and supporting
sustainable places 
Enabling our children and young people to
achieve their full potential 
Protecting and caring for our most vulnerable
people
Sources:  Perth and Kinross Community Plan: Local Outcomes Improvement Plan 2022 to 2032
(pkc.gov.uk)  and Corporate Plan Introduction - Perth and Kinross Council (pkc.gov.uk)

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Section 1: Council vision and priorities | 8 
Consultation included citizens, community planning partners
and staff and the Plan was well-communicated.
20.  The Council considered viewpoints from communities, elected members,
partner organisations and staff about what is important for Perth and Kinross in
the design of the Corporate Plan. This included in-person events and online
consultations. The Council received feedback from over 1,000 people on the
priorities. 76 percent of people responding online agreed with the vision and the
vast majority agreed with the seven priorities. 
21.  Based on this feedback, the Council made changes to the wording of
several priorities and outcomes and included a graphic of the priorities instead
of a list. This consultation process was included as a case study in the Local
Government in Scotland Overview 2023. The Council undertook a
communications exercise to ensure staff, elected members and citizens were
aware of the Plan. This included presentations, discussions, briefing
papers/blogs and intranet announcements.

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Section 2: Performance | 9 
Section 2: Performance 
The Best Value review in 2019 identified that outcomes for the community
were improving.
22.  The previous Best Value report contained a comparison on national
performance indicators. This showed Perth & Kinross Council’s performance
“generally improved between 2013/14 and 2017/18, but the Council’s
performance relative to all Scottish councils fell slightly over the same period”.
23.  The Report noted that “business management improvement plan (BMIP)
processes existed”, but that “reasons for performance falling below the set
target and associated improvement actions were less clear”. The Council could
make more explicit the linkages between underperforming service performance
indicators and the associated actions in the BMIPs. 
24.  The Report also found that “overall annual performance reporting to elected
members and the public should be more transparent, more balanced and
clearer about progress towards strategic objectives. When reviewing the
Council’s Annual Performance Report, it was difficult to judge how well the
Council performs overall.”
Performance reporting has been aligned with the new
Corporate Plan and addressed weaknesses in previous
reporting.
25.  In December 2022, the Council approved a new Corporate Plan for
2022/23-2027/28.
26.  Performance indicators now focus on the Plan’s seven main priorities. The
Corporate Annual Performance Report (APR) for 2022/23 contains 53 identified
performance indicators. The Executive Summary provides an overall snapshot
of Council performance and what has improved and deteriorated compared to
last year. 
27.  Services’ Annual Performance Reports underpin the Annual Performance
Report, and these are also available on the Council’s website: “PK Performs”. 
The Council’s new performance framework focuses less on
LGBF data.
28.  The performance framework which accompanies the new Corporate Plan
identifies 53 key indicators against the seven priorities. Out of the total of 53, 12
of these indicators align to the Local Government Benchmarking Framework
(LGBF) with more focus on other data sources including local data and data
from the Health and Care Partnership. However, a LGBF briefing is provided to
members each year.

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Section 2: Performance | 10 
The Council has still to develop targets for some performance
indicators.
29.  Each plan priority has a series of actions which are being monitored through
multiple performance indicators. The number of actions for a priority range from
two to four with performance indicators varying from six to ten. The indicators
recognise whether the Council can “inform”, “influence” or “control” the
performance measure. 
30.  There are some areas where performance indicator targets have not been
set, with many of these to be determined when appropriate strategies are
revised. 
Overall performance is reported to committee and is being
refocused at a strategic level.
31.  The Annual Performance Report is considered at the Scrutiny and
Performance Committee, typically in September each year and also at full
Council.  
32.  The Business Management Improvement Plan (BMIP) for the coming year
and Annual Service Performance Reports for the previous year are presented to
the appropriate service committee. For example, the Environment,
Infrastructure and Economic Development Committee considered the relevant
2022/23 BMIP and 2021/22 Performance reports in June 2022.   
33.  In May 2023 an elected member briefing note indicated that the Council is
changing the way it reports performance to committees and “moving to an
approach whereby performance and improvement information are reported at
an organisation / strategic level".
34.  The aim of this new approach is to better reflect the new Corporate Plan
priorities and common areas of work across services, rather than focusing on
individual service-based performance. As well as the Corporate Annual
Performance Report a Corporate Delivery Improvement Plan has been
introduced which sets out improvements for the year ahead.
On-line access to performance data is good.
35.  Performance reports are available and easily found on the Council’s
website. The Council’s website has an online performance area “PK Performs”.
This details how the Council is performing against the Corporate Plan for 2022-
2027 as well as the Annual Performance Reports. 
Perth & Kinross Council’s performance has improved since
2018/19.
36.  There are 88 Local Government Benchmarking Framework (LGBF)
indicators relevant to Perth and Kinross that can be used to compare annual
performance. 21 are cost indicators and the remaining 67 indicators measure
(non-cost) performance. Of these 67, 12 had no comparative data. Of the
remaining 55, a comparison since 2018/19 shows that 23 of these indicators

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Section 2: Performance | 11 
improved by 5 per cent or more and 13 indicators deteriorated by 5 per cent or
more with the remaining 19 indicators remaining relatively unchanged (Exhibit ).
Exhibit 2
Comparison of 55 LGBF indicators from 2018/19 to 2021/22
23 indicators have improved by more than 5 per cent 
Source: LGBF benchmarking data
37.  The key areas where performance improved included:
• Children Services indicator 7 - The percentage of Pupils from Deprived
Areas Gaining 5+ Awards at Level 6 (SIMD) increased by 67 percent from
12 to 20 percent. The national average is 23 percent.
• Children Services indicator 6 - The percentage of Pupils from Deprived
Areas Gaining 5+ Awards at Level 5 (SIMD) increased by 40 percent from
35 to 49 percent. The national average is 52 percent.
• Economic Development and Planning indicator 9 - Town Vacancy Rates
reduced by 66 percent from 8 to 3 percent. The national average is 11
percent.
38.  The areas of deterioration include:
• Housing indicator 3 - The percentage of council dwellings meeting Scottish
Housing Standards reduced by 52 percent from 97 to 47 percent. The
national average is 69 percent.
• Housing indicator 2 - The percentage of rent due in the year that was lost
due to voids increased from 0.9 to 1.3 percent. The national average is 1.6
percent.
39.  At a national level, significant changes were experienced with rent voids
(housing indicator 2), but the other major changes in Perth and Kinross were
more unique. The improvements in educational attainment are a consequence
of the focus of the Council on education: “Enabling our children and young
people to achieve their full potential”.
23
-13
-15 -10 -5 0 5 10 15 20 25
DECLINED >5% IMPROVED >5%

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Section 2: Performance | 12 
Performance compared to other councils has deteriorated.
40.  An overall comparison of LGBF performance to the other 31 councils across
Scotland shows a reduction in the number of indicators where Perth and
Kinross features in the top two quartiles (Exhibit 3). Over the period 2018/19 to
2021/22, the percentage of indicators in the top two quartiles decreased from 60
to 52 percent. A total of 51 indicators are included in this comparison, as four
indicators don’t have data for 2019/20.
Exhibit 3
LGBF data comparison across all 32 Scottish councils
The Council’s relative performance has been decreasing with 52 per cent of indicators in the top
two quartiles in 2021/22. 
Source: Audit Scotland analysis of LGBF data. 
41.  Changes over the four years include improved rankings for: 
• Proportion of Scottish Welfare Fund budget spent. The Council moved up
from 24th to 3rd.
• Proportion of operational buildings that are suitable for their current use.
The Council moved up from 20th to 5th.
• Average number of days taken to complete non-emergency repairs. The
Council moved up from 20th to 8th.
42.  Areas where the Council’s ranking moved down include:
• Street cleanliness score. The Council moved down from 3rd to 26th.
Short-term resourcing issues, redeployment of staff to higher priority

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Section 2: Performance | 13 
areas, such as on-street refuse collection, and slippage targets have all
contributed to this. However, public satisfaction with street cleanliness is
still high. 
• The proportion of pupils entering positive destinations. The Council moved
down from 3rd to 24th.  
• The proportion of care services graded 'good' (4) or better in Care
Inspectorate inspections. The Council moved down from 7th to 25th. The
Council notes that “there was a significant decline (12 percentage points)
between 2020/21 and 2021/22 and concluded that this may be linked to
people's experience during the Covid-19 pandemic which saw services
often delivered in different ways due to restrictions. In some instances,
services had to be closed completely”.
The Council undertakes a Best Value assessment.
43.  The previous BVAR Report found that “The Council undertakes self-
evaluation and is receptive to third-party evaluation and inspection, but that its
self-evaluation could be more explicit about improvement plans”.
44.  The Council prepares a Best Value Themes Report annually and this covers
assessment of progress on overall areas of: 
• Vision and leadership.
• Governance and accountability.
• Effective use of resources.
• Partnership and collaborative working.
• Working with communities.
• Sustainability.
• Fairness and equality.
45.  The Themes Report identified many of the developments in planning that
this report references, it also includes performance indicators on staff sickness
absence, gender pay gap and asset condition.
46.  Self-evaluation at service level was not evident in the Best Value Themes
Report, although the Transformation and Change Strategy 2022/23 – 2027/28
has examples of review activity in many areas. Annual performance reports and
BMIP reports contain actions and commitments which demonstrate considered
improvement at a service level.

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Section 2: Performance | 14 
The Council demonstrates full compliance with the SPI
Direction for 2022/23.
47.  The Accounts Commission issued a new Statutory Performance Information
Direction in December 2021 which applies for the three years from 2022/23. It
requires a Council to report its: 
• performance in improving local public services (including those provided
with its partners and communities), and progress against agreed
desired outcomes (SPI 1). The Commission expects this reporting to
allow comparison both over time and with other similar bodies (drawing
on Local Government Benchmarking Framework and/or other
benchmarking activities)
• own assessment and audit, scrutiny and inspection body assessments
of how it is performing against its duty of Best Value, and how it has
responded to these assessments (SPI 2). 
48.  On the basis of the preceding paragraphs, we believe that the Council has
fully complied with the Direction. The Corporate Annual Performance Report
provides a balanced overview of performance and Perth and Kinross Performs
provides an accessible analysis which allows the public to determine
performance.

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Section 3: Citizen and community engagement | 15 
Section 3: Citizen and
community engagement 
The previous Best Value review identified that the Council
could do more to involve communities in strategic planning.
49.  The previous Best Value Report identified that “there are good examples of
community engagement at service level, but the Council could do more to
involve communities earlier in strategic planning discussions and demonstrate
the outcome of engagement. The Council is aware that it needs to do more to
embed community empowerment in the way the Council and its communities
work together”.
Community empowerment is a key principle in the new
Corporate Pla.
50.  The new Corporate Plan includes priorities with linked actions. Working in
partnership is one of the seven priorities (paragraph 17). The key actions
include:
• Establishing locality multidisciplinary teams working with community
planning partners and residents to identify and address local solutions to
local needs.
• Developing and expanding the approach to working with communities to
identify local actions and priorities and deliver on these together.
• Delivering internal cultural change programme ensuring all staff contribute
to our commitment to engage with and be accessible and responsive to
our residents and communities.
51.  The Council is committed to engaging with communities and empowering
them to make a difference in their own area. It has a dedicated webpage with
details on multiple ways to get involved. 
The Council has involved the local community in decision
making.
52.  The Council has seven Action Partnerships. These comprise community
representatives, local councillors and representatives of different services that
operate in that local area. Each Action Partnership has a Local Action Plan
which identifies the key issues and inequalities within that area and the key
actions that the members wish to take to deal with them.

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Section 3: Citizen and community engagement | 16 
53.  The community participation requests scheme allows people and groups to
request to participate in a process to improve an outcome for their community.
No requests were received in 2021/22. This has been identified as being
underutilised and an improvement action has been set.
54.  The Perth and Kinross Offer is an approach based on the ambition that
everyone in Perth and Kinross has something to offer and looks to harness the
excellent work undertaken during the pandemic. The aim is to provide “a one-
Council approach implemented by multidisciplinary teams involving strong
partnerships”. It is a “whole community approach with support and services
centred around needs, where communities and staff are empowered to innovate
and provide solutions that offer greater sustainability and ownership”. Examples
of the offer include:
• Health and Wellbeing café - the aim was to create an informal way to
provide support, advice and connections to services for people with care
needs and their family, friends, and carers. The initiative took advantage of
an offer from a Perth city centre café to offer social care staff use of the
building one afternoon a week. The staff team embraced the chance, and
this became the weekly Health and Wellbeing Café. 
• Housing “think yes” fund - the aim was to empower staff working
directly with vulnerable tenants to identify and fund direct solutions to
issues which may have otherwise led to a breakdown in tenancies. The
“think yes” fund allocated a pot of money in each housing locality. Staff
were given the freedom and flexibility to use the fund to assist tenants in a
variety of situations, which would help them meet their tenancy
obligations. Fifty-four tenants were helped who might otherwise have
defaulted on their rent or given up their tenancy for other reasons. 
55.  The Consultation Hub provides residents of Perth and Kinross with an
opportunity to get involved in decisions made by the Council and its partner
organisations that affect their communities. Future actions are informed by the
responses. The consultations cover a range of areas. Recent examples include:
• Invergowrie Natural Flood Management Study
• Victory Park, Bridge of Earn – Consultation
• Rent Setting 2023–24 - Your Rent, Your Say, Your Priorities
• Perth and Kinross Local Housing Strategy for 2022-27
56.  The Kinross Local Area Committee is piloting a new approach to localised
decision making and improving local outcomes. A workshop to evaluate
progress and impact took place in early August 2023.  
57.  The local community in Kinloch Rannoch is currently discussing
establishing a community-based Care at Home service with the Health and
Social Care Partnership.

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Section 3: Citizen and community engagement | 17 
There is steady progress with asset transfers to community
groups.
58.  In 2022/23, the Council received 14 expressions of interest under the
Community Empowerment (Scotland) Act 2015, with 9 cases remaining live. It is
anticipated that 4 of the expressions of interest received will develop into full
Community Asset Transfer requests in 2023/24.
Participatory budgeting represents 0.3 percent of the Council
budget or £0.4 million.
59.  The Community Investment Fund (CIF) has made £1.6 million available
since 2018/19 for funding for new community led projects and initiatives to help
improve equalities across Perth and Kinross, with priorities determined by local
people and communities through the Local Action Partnerships (LAP) and Ward
Panels. 
60.  COSLA and the Scottish Government developed a framework agreement
that at least 1 percent of local government budgets should be subject to
participatory budgeting by the end of 2021. The investment fund has now been
awarded for 2022/23 with a budget of £0.4 million and total applications of £0.8
million. The budget represents 0.3 percent of the annual gross expenditure of
the Council. Some examples of where the fund has been invested include: 
•  £2,200 to Inchture and Kinnaird Parish Church for a warm spaces project
• £2,000 to Blairgowrie & District Seniors Outings for a cost-of-living and
mobility project
• £4,568 to Remake Scotland for a Repairs Cafe
61.  The Local Action Partnerships are developing a Participatory Budgeting
exercise in 2023/24 to develop and deliver actions to address climate change in
local communities.
Covid-19 mitigation and recovery were the focus for the first
year of the revised Community Learning and Development
Plan. 
62.  The Perth and Kinross Learning and Development Plan 2021-2024 was
developed during the Covid-19 pandemic. As the Plan progresses the Council
intends to review it yearly and continue to focus on mitigating the impact of
Covid-19. 
63.  It seeks to continue to embrace the new ways of working developed during
the pandemic. This includes relying less on buildings, being less bureaucratic,
changing the rules on who makes decisions, working more closely with the
community to support people in need and working faster to get people the help
they need in time.

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Section 3: Citizen and community engagement | 18 
64.  The Covid-19 pandemic demonstrated the ability of local groups to organise
themselves to support the most vulnerable people in their communities and the
willingness of people to volunteer informally to support the emergency
response. The Council is attempting to ensure this momentum continues by
launching grant schemes through the Local Action Partnerships. For example,
Eastern Perthshire LAP has provided £13,473 to community groups across the
three ward areas. These grants have ranged from upgrades to community
assets, such as sheds and halls to funding for family learning activities.
65.  Some of these changes will be supported through the Perth and Kinross
Offer. As well as giving staff the opportunity to be more flexible there is also a
requirement for elected members to work to facilitate solutions to community
problems and to work collaboratively. Examples of this include:
• Supporting Community Food Groups - The aim was to address issues
of food insecurity and food poverty caused by lockdown, self-isolation, and
restrictions in place at the start of the pandemic on an area basis.
Community groups across Perth and Kinross mobilised quickly at the start
of the pandemic to respond to local issues around access to food and
there was practical support in the communities where it was most needed.
While the restrictions of the pandemic have eased, the need for these
groups has continued. 
• Visitor Rangers - The aim was to support responsible tourism as
staycations soared during the pandemic. Welcoming people to Perth and
Kinross safely and with consideration for residents and the environment. A
team of Visitor Rangers covered the tourism hotspot areas. There was a
public communication campaign and online resources to provide clear
information ahead of and during the tourist season to support a safe and
welcoming experience in Perth and Kinross. Communities reported that
the presence of the Rangers made a welcome difference by helping
educate visitors, as well as helping to make residents feel safe.

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Section 4: Reducing inequalities and tackling climate change | 19 
Section 4: Reducing inequalities
and tackling climate change 
The previous Best Value review identified that an approach to
inequality was being developed.
66.  The previous Best Value Report found that “A place-based approach to
tackling inequality is being embedded through the seven local action
partnerships made up of community, elected and stakeholder representatives”
and that equality and fairness were key aspects of the Perth and Kinross Offer.
Removing inequality and addressing the climate emergency are
clear priorities for the Council.
67.  Of the Council’s seven strategic priorities, one addresses climate change
directly “Tackling climate change” and four of them reflect the equality agenda: 
• In partnership with communities
• Tackling Poverty
• Vulnerable people
• Children and young people.
68.  The Council has recognised that the cost-of-living crisis and the pandemic
have meant the equalities gap is widening. With an increased demand for
services at a time when there are reductions in resources, the Council has
learnt from the pandemic that working together with communities works best to
deliver priorities.  
The Council works with a range of different partner
organisations to deliver their equalities programme.
69.  The Local Outcomes Improvement Plan focuses on inequalities which are
stubborn and require new collaborative approaches. It has five strategic
priorities which includes Poverty and Physical and Mental Health. 
70.  Each strategic priority is supported by a range of outcomes. These
outcomes have a series of actions, and the Plan identifies how the impact will
be assessed, but there are no actual targets set. The Local Outcomes
Improvement Plan sets out what the Community Planning Partnership will do,
and the Perth and Kinross Offer is designed to show how it will work within the
Council.

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Section 4: Reducing inequalities and tackling climate change | 20 
71.  There are seven Local Action Partnerships (LAPs) across Perth and
Kinross. The LAPs are responsible for developing a Locality Plan targeted on
key inequalities, within the wider CPP strategic priorities.
72.  The Council’s approach to supporting local community planning is being
reviewed as part of the Transformation and Change Programme. A report is due
to be considered by the Council in February 2024.
A poverty taskforce has devised a plan to help deal with the
cost-of-living crisis.
73.  In October 2022, a Poverty Taskforce was created which is looking at ways
to mitigate causes of poverty. They have undertaken several initiatives since
their creation and have a dedicated project officer from August 2023 to support
their work. 
74.  The Council has devised a seven-point plan to help deal with the ongoing
cost-of-living crisis. Measures include:
• Target financial packages of support to help households in Perth and
Kinross that need it most.
• Help residents to manage and pay their bills through the provision of
information and advice on benefits, money, and debt to those who risk not
being able to meet their basic needs.
• Support residents with energy efficiency measures which result in lower
bills.
• Help people to access emergency and community food so that they need
not go hungry.
• Identify and support the most vulnerable residents to ensure they keep
warm and well-nourished.
• Find out what local communities need and build their capacity to deliver
local services and reach out to residents to ensure their basic needs are
met.
• Co-ordinate with partner organisations across the private, public and third
sector to maximise the impact of our collective efforts to keep our
residents warm and well-nourished and ensure their basic needs are met.
Equality impact assessments and Fairer Scotland assessments
are completed.
75.  The Council uses an integrated Impact Assessment Tool, and this creates
an Equality and Fairness Impact Assessment (EFIA). An EFIA is carried out at
the start of any development of a new or revised policy.

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Section 4: Reducing inequalities and tackling climate change | 21 
76.  The results of impact assessments allow services to highlight any barriers
or discrimination that may affect people using services and identify ways to
mitigate this. The Council publishes a copy of the impact assessment on its
website. Human rights are part of the Equality and Fairness impact
assessments.
77.  The Council engages with equality groups and communities through the
Equalities Strategic forum, Community Equalities Advisory Group or more
specific networks if required. 
The latest equality performance report available online from the
Council covers 2020-2021. 
78.  As required under the Specific Equality Duty Regulations (Scotland) 2012,
the Council reports its progress on equality by publishing a Mainstreaming
Equalities Report setting out aims and outcomes for meeting equalities
commitments. The Council published its Mainstreaming Equality Report 2021-
25 which set out 16 outcomes, banded under four equality aims: 
• Perth and Kinross is a safe, welcoming and accessible area.
• Perth and Kinross visibly celebrates equality and diversity.
• We will keep our community informed and engage with them about our
services, opportunities and support available to them.
• We will increase people’s awareness of equality and diversity.
79.  The Council publishes a performance report providing details of how it has
achieved these outcomes through a mix of case studies and infographics. The
last performance report was for 2020/21 which was prior to the new outcomes
agreed in April 2021. There has not been a further performance report
published since 2020/21, despite the Council committing to publishing a
performance report annually.  
Council targets on carbon reduction are clear.
80.  The Council recognised a climate emergency in June 2019 and set a target
to decarbonise operations in-line with a 1.5oC trajectory and Scottish
Government targets. These include a commitment to achieving a 75 percent
reduction in emissions by 2030 and reaching net zero by no later than 2045.
81.  The Climate Change Strategy and Action Plan (2021) has six overarching
principles: 
• Achieving net zero aligned with the Paris Agreement and the Scottish
Government Targets, with the ambition of achieving them sooner.
• Building a more resilient Perth and Kinross.
• Ensuring climate change action is fair and the transition to a green
economy benefits all.

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Section 4: Reducing inequalities and tackling climate change | 22 
• Enhancing biodiversity.
• Engaging young people and empowering them to take action against
climate change.  
• Empowering business and communities to take climate action in line with
the Perth and Kinross Offer.
82.  Each priority has several strategic commitments to support it including:
• Deliver action across priority themes of transport, buildings and energy,
waste and the circular economy, business and industry, land use, climate
resilience and engagement & education.
• Undertake an annual review of climate action plan and adapt as required.
• Mainstream climate resilience into all Perth & Kinross Council asset
reviews and decisions.
• Encourage and support children and young people to have their say on
influencing the climate change response including by supporting their
participation in the Climate Commission and Citizens Panels.
• Act as an enabler to community-based climate action.
There is a climate change and sustainability committee. 
83.  The Perth and Kinross Climate Change Commission (PKCCC) was formed
in May 2022 and had their first meeting in July 2022. The Commission is an
independent active leadership and support network for cross-sector
collaboration and action on climate change. The new Climate Change
Committee will ensure that the Council's plans, programmes and strategies
deliver on its obligations and duties towards Climate Change, sustainable
development, and biodiversity.
84.  An annual performance report will be provided to the Committee to update
on progress made on the Strategy and Action Plan.
The impact of carbon reduction has not yet been reflected in
financial planning or reporting.
85.  The Council has not yet been able to fully cost the Climate Strategy and
Action Plan but has been clear that funding will be the most significant
challenge to becoming net zero, "given the current absence of further external
funding sources, the achievement of net zero will not be possible, at the
required pace".
86.  The Council has assessed that the cost of adaptation and mitigation for
buildings, fleet and infrastructure will be around £1 billion.

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Section 5: Alignment of delivery plans | 23 
Section 5: Alignment of delivery
plans 
The previous Best Value review identified that the Council had
a workforce, digital and a medium-term financial plan.
87.  The previous Best Value Report identified that the Council:
• had a workforce plan covering the period 2018-2021 and its framework for
managing workforce change and the “job families” approach have been
designed to develop a flexible workforce.
• had a Digital Strategy 2016-2020 that contained the expected elements
but did not fully reflect the Council’s ambition to become the most digitally
innovative Council in Scotland.
• had a five-year medium-term financial plan (MTFP) and a ten-year
provisional composite capital budget, but that the Council should consider
developing a longer-term financial plan for the five to ten-year period. A
new Strategic Investment and Improvement Board was being created.
The Council is moving away from service planning and
refocusing on corporate planning and reporting.
88.  As noted in paragraph 32, the Council is changing the way it reports
performance to committees and “moving to an approach whereby performance
and improvement information are reported at an organisation / strategic level.”
As part of this new approach, the Council has agreed to remove the
requirement for Service Annual Performance Reports and Business
Management Improvement Plans from 2023/24.
89.  The aim of this new approach is to better reflect the new Corporate Plan
priorities and common areas of work across services, rather than focusing on
individual service-based performance.
The Council has a transformation programme that is extensive
and ambitious.
90.  The Council’s Transformation and Change Strategy 2022/23-2027/28 is
extensive and ambitious and covers all aspects of the Council under four main
aims:
• Transforming our customer’s experience.
• Transforming the shape and structure of our organisation.

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Section 5: Alignment of delivery plans | 24 
• Transforming our systems and processes. 
• Transforming our spending and response to demand.
91.  The transformation plans are grouped under three headings (People and
Place, Our Organisation and Partners) and include the following projects:
• Review of community engagement activity - Internally and externally.
Proposals for alignment of approach, co-ordination of activity and use of
data and intelligence.
• Decarbonisation - Delivery of the Council’s Climate Action Plan that will
lead to the fair transition to a net zero and resilient Perth and Kinross
Council estate and Perth & Kinross Council area.
• Older People – Perth and Kinross Health and Social Care Partnership
(PKHSCP / the Integrated Joint Board) will deliver an approved strategic
plan to change and improve care and support for a growing population of
older people and their carers. Through a whole system/collaborative
approach early intervention will be enhanced through self-management;
avoiding admissions to hospital and keeping people at home; and
integrating pathways of care across Primary, Secondary and Community.
• Tayside Wide Mental Health Service Transformation - PKHSCP will co-
ordinate the strategic planning and transformation of mental health
services across Tayside. Together across the three HSCPs, NHS Tayside
and the three Local Authorities and with people living with mental health
conditions, their families and carers and our staff, strive to build high
quality mental health services that meet people’s needs.
• Leadership Review - Introduce more flexible leadership arrangements
and through transformation will introduce new modern, flexible models of
service delivery.
• Consolidation - A consolidation of organisational services to identify gaps
and areas of duplication, consolidating activities to improve efficiency,
consistency and quality of service delivery.
• One Public Estate (School Estate) - A review of all estate (with partners)
to reduce buildings and identify opportunities for co-location with partner
organisations.
• Culture and leisure – ALEOs - A review of ALEOs and the culture and
leisure activities across Perth and Kinross to ensure the most effective
model of operation. Maximising opportunities for services to be as
commercially efficient as possible.

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Section 5: Alignment of delivery plans | 25 
There are clear links to Corporate Plan priorities within the 
Medium-Term Financial Plan 
92.  The Council approved a Financial Strategy in June 2022 which set out the
scale of the financial challenges facing the Council over the short to medium
term. These include real term reductions in funding, significant cost increases
due to inflation and an increasing demand for services. These result in a
recurring funding gap which has been funded from reserves for a number of
years.   
93.  The Council acknowledges that this is unsustainable and that it needs to
take corrective action to return to a position of long-term financial sustainability. 
It aims to do this through a number of strategies including its Transformation
and Change Strategy but recognises transformation alone will not be sufficient
to address the funding gap so budget cuts and service reductions will still be
required.    
94.  The Financial Strategy aims to provide the link between the Council’s long-
term strategic objectives and its financial capacity but does not make specific
reference to the Corporate Plan approved in December 2022.  We have been
advised that it was written this way so that it would be sustainable and
transcend multiple plans.  The Council’s expenditure pressures, and savings
proposals are clearly linked to Corporate Plan priorities within the Medium-Term
Financial Plan and the three-year budget paper
Cumulative funding gaps of up to £192 million are projected
over the next six years.  
95.  The Financial Strategy is supported by the updated Medium-Term Financial
Plan, approved in October 2023, covering the six years to 31 March 2030. The
plan considers a range of key financial variables that impact on the Council’s
financial planning including funding levels, inflation and pay awards.  These are
grouped together under three scenarios: optimistic, mid-range and pessimistic
and show that the Council needs to make cumulative budget reductions of
between £7.6 million and £192 million by 31 March 2030.
The Council originally planned to use £27 million of reserves to
fund its 2023/24 budget but subsequent updates have
increased this to £42 million.  
96.  On 1 March 2023, the Council approved its 2023/24 general services
revenue budget. Budgeted net expenditure of £450.5 million was approved after
inclusion of budget pressures totalling £17.7 million and deduction of savings
totalling £6 million. The Council used the following measures to balance its
budget: 
• increase Council Tax by 3.9% equating to £3.8 million.
• use of service concessions fiscal flexibility equating to £17 million.
• use of reserves totalling £9.9 million.

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Section 5: Alignment of delivery plans | 26 
97.  The Council has subsequently updated its 2023/24 budget to reflect
additional budget pressures (£1.7 million), increased expenditure funded from
additional government grant (£9.4 million), the impact of the 2022/23 outturn
(£9.2 million) and additional expenditure to be funded from earmarked reserves
(£3.9 million).  The revised budget totals £474.7 million, of which £41.7 million
will be funded from reserves
98.  The latest budget monitoring report (as at 31 August 2023) notes that the
Council is projecting a small overspend of £1.6 million (0.3 percent) against its
budget).
A Council-wide workforce plan exists but lacks context and
details.
99.  The Council has a workforce plan: Corporate Workforce Plan 2021-23. 
There is no information in the plan about the challenges facing the Council
workforce, or any data in terms of workforce numbers, deployment, age profile,
or risks in individual employment groups. The Plan sets out the Council’s
ambitions around three themes:
• Building in Agility – During the pandemic it has been, and will continue
to be, critical to have the ability to move resources to areas with the
greatest need, often at short notice, and utilise the many skills and talents
across the organisation to make a meaningful difference. Flexible and
remote working is here to stay. Focusing on simplified governance and
decision-making has empowered staff to work and make decisions more
independently.
• Evolving Our Talent – Knowing our people and their values, skills,
experience, and aspirations will enable us to retain, develop and mobilise
our talent across the organisation. This will also help to identify any skills
gaps so that we can focus on developing our own staff using effective
succession planning or recruiting to these areas and creating a pipeline of
future talent.
• Refreshing Our Employment Offer – Inspiring a future generation of
public servants as well as our own staff who may also be looking for a
change in career or to take on a leadership role. Continuing to develop
technology and find digital solutions to apply, interview and induct
employees is essential in this new era of work.
100.  18 priority actions have been identified in the Plan. The Council is
developing a “Managing Workforce Change Strategy” as part of its
transformation programme.

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Section 5: Alignment of delivery plans | 27 
Recommendation 1
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.
The Council is developing an asset management strategy.
101.  The transformation programme identifies that one of the projects is the
“development of corporate asset management strategy and a review of “one
public estate” including the school estate – including savings available through
reducing the number and size of buildings.” A revised Corporate Asset
Management strategy and plan is currently being drafted and is scheduled to be
presented to the Council in December 2023. Included in this will be a high level
30 Year Investment Plan: this will provide a breakdown of estimated long-term
investment requirements for the existing asset base and will inform long-term
financial planning.
The Council has a digital strategy which supports its change
programme and Corporate Plan.
102.  An Executive Leaders short-life working group was created in 2022 to
refresh the Digital Strategy. In-person and virtual workshops were created and
included the extended leadership team (ELT), the transformation and change
team, all service senior management teams and elected members.
103.  The refreshed Digital Strategy 2023-2027 (Digital Perth and Kinross) and
Delivery Plan were approved at the Finance & Resource Committee on 1
February 2023. The Strategy aligns with the Council’s Transformation and
Change programme and supports the delivery of the Corporate Plan.  
104.  The strategy demonstrates the level of ambition for using digital,
information and technology over the next 5 years and includes digital ambitions
which align with the Corporate Plan, Financial Strategy and Transformation and
Change Programme. The strategy is supported by the Digital Strategy Delivery
Plan, which was shared at the Council’s Digital Board and more widely with
leaders, business owners and decision-makers.
105.  Senior managers, wider staff and the Digital Board provided constructive
assistance in identifying key themes. The activity is continuing with sessions
planned at the Leadership Forum and Senior Management Teams, to ensure
resources are prioritised appropriately to meet new and emerging demand.
Progress is being monitored quarterly at the Digital Board and annually at the
Finance and Resources Committee. The key themes include:
• Better use of technology and the internet of things to monitor care
needs/delivery and managing housing stock.
• Creating more of a ‘one council’ joined-up approach.
• Targeting support to those at risk of digital exclusion.
• Using data gathered to improve service design and delivery.

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Section 6: Leadership | 28 
Section 6: Leadership 
The previous Best Value review identified that there is strong
member and officer leadership.
106.  The previous Best Value Report concluded that “there is strong member
and officer leadership together with appropriate levels of challenge and scrutiny.
The Council operates in a transparent manner and has effective member
development and training arrangements. The current review of the Council’s
governance structure should consider simplifying the decision-making model.”
Following the May 2022 local government elections, the Council
now has a SNP minority administration.
107.  In May 2022, local government elections were held across Scotland. 40
councillors were elected to represent the 12 wards of Perth & Kinross Council.
The Council is now led by a SNP minority administration, which replaced the
previous Conservative and Liberal Democrat coalition administration.
108.  At the Council meeting held in May 2022, the Council agreed to retain the
existing committee structure, with a number of minor changes to the names of
seven committees to ensure these were aligned to the functions they
performed, alongside a change to the number of members sitting on several
committees. A new committee, Climate Change and Sustainability Committee
was also created. Following these changes, the Council currently operates with
a total of 22 sub-committees, ten of which administer common good funds.
There has been a recent review of the management structure.
109.  The Chief Executive took up post in November 2021 and is currently
supported by the Executive Leadership Team (ELT). In June 2023, a change to
the Executive and Strategic Leadership Structure was approved. The new
structure will see a reduction in the ELT from five posts to three and will now
include a Chief Officer of Health and Social Care; Director of Strategy, People
and Resources; and Director of Economy, Place and Learning. There will also
be a reduction in the number of Heads of Service, reducing from 13 to 11
Strategic Lead posts.
There is effective collaborative working between members and
officers. 
110.  Based on our observation of committee meetings we are satisfied that
there remains effective collaborative working arrangements between members
and with officers.

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Section 6: Leadership | 29 
111.  It is also clear that there is a good degree of co-operation and consensus
between members on the vision and priorities for the Council. Members
continue to have a clear focus on working in the interests of residents. 
112.  There is good communication between elected members and senior
management through Leaders’ meetings, Convenors’ meetings, Member Officer
Working Groups and all-member briefings were appropriate.
There are no significant issues identified with capacity and
skills of senior officers or with the skills and development of
members.
113.  After the May 2022 local government elections, the Council ran an
induction programme for new and returning elected members to ensure they
accessed the relevant information and training they needed to fulfil their role. 
114.  The Organisational Development Plan 2020-23 includes a workstream on
“Elected Member Development Plan” which aims “to ensure a consistent and
structured framework is in place for Elected Member development”. It proposes
that individual development plans are created for Elected Members which will
be reinforced with specific and general learning opportunities. 
115.  There is also a workstream in the Organisational Development Plan
dedicated to “Developing Leaders” which is “not about managing others but
about managing challenges.” This workstream is open to all staff at any level.

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Section 7: Progress on recommendations | 30 
Section 7: Progress on
recommendations 
The Council has made slow progress on recommendations reported in the
2019 BVAR.  
116.  The previous Best Value Report commended the continuing steady
improvement of the Council since the first Best Value audit in 2008. The report
noted the Council’s clear strategic objectives and effective leadership had
provided the basis for improvement. The report also commended the Council for
the potential step change presented by the ‘Perth and Kinross Offer’, an
approach setting out how the Council will improve in partnership with citizens
and communities.
117.  The report noted that the Council should use its approaches to self-
evaluation and performance management to demonstrate better where it
intends to improve and how it is progressing against its objectives. It also noted
the Council’s ambition to become the most digitally innovative in Scotland, with
the Council updating its digital strategy.
118.  We note that there was no formal reporting to committee of progress
against the 2019 Best Value recommendations and that reporting to
management on progress has not been completed since June 2021.
Recommendation 2
The Council should implement a process for routinely reporting Best Value action
plan progress to committee.
119.  The previous auditor (KPMG) did not include a summary of BV progress in
either the 2020/21 or 2021/22 Annual Audit Reports.  We obtained some
information from them as part of our handover arrangements, but this did not
include clear judgements on the status of each recommendation, so we have
considered KPMG comments and completed our own assessment of progress.   
120.  Exhibit 4 summarises our assessment of progress against each of the 8
recommendations. This shows that progress has been slow, with six
recommendations now considered as complete, with further actions planned to
complete the remaining two actions.  However we note that Covid-19 pandemic
and the development of a new Corporate Plan affected the progress in some
areas.

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Section 7: Progress on recommendations | 31 
Exhibit 4
Progress on 2019 Best Value Recommendations 
BVAR
Recommendation 
Summary of progress  
It is important that the
Council maintains the
pace of development
of the Perth and
Kinross Offer as part
of the framework and
timeline it is currently
developing
KPMG: “The Offer continues to progress positively, will need to
keep up with the pace expected of a project of this importance and
size, particularly following changes in Council leadership and
elected members.
The offer framework was approved by Council in December 2021.
Since our previous report on the Offer, progress has continued
despite the ongoing pressures and challenges of increasing
inflation, the cost-of-living crisis and wider economic uncertainty.
Following the change in Council leadership and elected members,
the Offer will require continued focus and consideration in order to
be successful.”
Completed
The Perth and Kinross Offer Framework was approved at the
Council meeting on 15 December 2021. The Framework sets out
the plan for taking forward the principles and aims of the Offer over
a 5-year period (2022 to 2027), including a timeline of key
milestones”. 
(Paragraph 53)
Following completion
of its updated
maturity assessment
the Council should
revise its digital
strategy in line with
its ambition
KPMG “The Council’s digital strategy spanned 2016-20, and
progress was reported as being made to complete a revision which
is scheduled for release during 2021. The ICT Transformation
Board previously oversaw digital development, however, as part of
the revision, the Board has been renamed to the Digital Board, with
changed terms of reference and membership to improve oversight
and challenge. As part of the revision, three separate audits have
been carried out to inform developments, including from Audit
Scotland and the Local Government Digital Office. The digital
strategy 2023-27 was set out in a report to Finance and Resources
Committee 1 February 2023.”
Completed
The Digital Strategy 2023-2027 and Delivery Plan were approved
at the Finance and Resources Committee on 1 February 2023. The
Strategy aligns with the Council’s Transformation and Change
programme and supports the delivery of the Corporate Plan.  
(Paragraphs 101-104) 
As part of the ongoing
governance review
the Council should
consider simplifying
KPMG “The Scheme of Administration and Standing Orders were
both updated during 2021 to reflect the modern ways of working in
line with the Council’s ongoing review of governance

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Section 7: Progress on recommendations | 32 
arrangements to
improve decision-
making
arrangements. A hybrid meeting structure was adopted by the
Council following the lifting of Covid-19 restrictions.
The Council has good governance arrangements, with sufficient
scrutiny offered from Council members through the Scrutiny and
Performance Committee, and from an internal audit service that is
sufficiently independent from finance and service delivery.”
Completed
In June 2023, a change to the Executive and Strategic Leadership
Structure was approved. The new structure will see a reduction in
the ELT from five posts to three and will now include a Chief Officer
of Health and Social Care; Director of Strategy, People and
Resources; and Director of Economy, Place and Learning. There
will also be a reduction in the number of Heads of Service, reducing
from 13 to 11 Strategic Lead posts.
(Paragraph 108)
The Council should
consistently
demonstrate how it
uses performance
management and
performance
reporting to drive
continuous
improvement
KPMG “The Council prepared its annual Planning Performance
Framework, which is a national monitoring tool scrutinised by
Scottish Ministers. The main purpose of this tool is to demonstrate
how, as a planning authority the Council are working towards
achieving a high-quality planning service. This includes both
forward and backward consideration of performance, and steps to
improve. The report clearly shows the performance against targets,
whether delivered, or on target. The report made clear the planned
service improvements for 2020-21 and discusses the intended
outcomes. Specific actions were taken in respect of education and
children’s services.”
Completed
The latest (20221/23) Corporate Annual Performance Report 
provides an overall summary of data on Council performance and
what has improved and deteriorated compared to last year. There
are areas where performance indicator targets have not yet been
set and these will be determined as appropriate strategies are
revisited.
A Corporate Delivery Improvement Plan has been introduced which
sets out improvements for the year ahead.
The Council is changing the way it reports performance to
committees and “moving to an approach whereby performance and
improvement information are reported at an organisation / strategic
level.”
(Paragraphs 30-33 and 87-88) 
It also needs to make
public performance
reporting more
transparent, clear and
balanced. The Annual
Performance Report
KPMG “As a result of the recommendation from the BVAR, the
APR was redeveloped to improve transparency and balanced
reporting. This included improved narrative describing the indicator,
how it is measured, what influences performance. Furthermore, the

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Section 7: Progress on recommendations | 33 
should include
ambitious targets and
be clear about the
reasons for
underperformance
and planned
improvement actions
performance over time, and against target are key inclusions which
improve the transparency of the report.
The Council opted to remove the trend analysis which indicates a
deterioration, or improvement of indicators. In our view, considering
the continued impact of COVID-19 during the 2022 financial year,
the decision to remove the trend analysis continues to be
appropriate for this year, and reflects the Council’s transparency on
performance.”
Completed
Our own review of the 2022/23 Corporate APR identified that there
was an overall summary of performance which was balanced and
contained targets for improvement.
(Paragraphs 30-33)
The Council should
build on its strong
financial management
and consider
developing a longer-
term financial plan
covering a five to ten-
year period as part of
its modernisation
agenda
KPMG “We consider that the approach to financial management,
including budget setting and monitoring is appropriate with clear
supporting governance arrangements. The Council demonstrates
good practice, in a local authority context, through regular financial
reporting. We continue to highlight the good practice of budget
flexibility, which encourages the Council to plan longer term.”
“In November 2021, the Council considered a revised six-year plan
for 2022-2028. The Council have built on existing strong financial
management and have developed financial models to demonstrate
long term planning. In addition to revenue long-term forecasting,
the Council developed a thirty-year capital Investment Blueprint for
the Future (“the Blueprint”) plan which was presented on 6 October
2021.”
“We consider the development of a six-year plan to be an
appropriate response to longer term financial planning. However, in
light of the recent global pandemic as well as wider economic
uncertainty, the need to develop further long-term financial planning
beyond six years is further highlighted. The revised Corporate Plan
2022/23 – 2027/28 sets out the vision and corporate objectives of
the Council, aligned with its values. The Financial strategy details
the challenges faced by the Council and the various actions to be
taken for the financial sustainability of the Council.”
Outstanding
The Council has set provisional revenue budgets for 2024/25 and
2025/26 and has a Medium-Term Financial Plan. A review of
strategic planning and resource management activity is underway.
(Paragraph 94)
The ongoing review of
the community
planning partnership
should be wide-
ranging and include
the effectiveness of
KPMG “The community planning partnership board needs to take a
more active role in leading partnership working and strategic
direction. Community empowerment is not yet fully embedded in
the way the Council and its communities work. The Perth and
Kinross Offer is a new approach that aims to empower
communities and give them more influence over what matters to

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Section 7: Progress on recommendations | 34 
the board, outcome
delivery groups and
the local action
partnerships
them. As part of the Council’s response to equality it continues to
have conversations with local communities which as at April 2021
included some key community driven actions. In addition, the
Council is required to produce its local outcomes improvement
plan, and this uses local challenges and intelligence to identify key
inequalities. These are predominantly identified as poverty, mental
and physical well-being, skills, learning and development,
employment and digital participation.”
Outstanding 
A revised Community Plan was approved by the CPP Board in
September 2022. The Council is reviewing and updating its
approach to community engagement and empowerment as part of
the Transformation and Change Programme including how the
Council and wider CPP discharges its duties around local
community planning.
A self-assessment of the CPP commenced in May 2023 and will
result in the development of a CPP Improvement Plan.
(Paragraphs 7-16)
The Council should
improve how it
involves
communities. This
includes earlier
involvement in
strategic planning
processes, more
involvement in
budgeting processes,
and better promotion
of the Community
Empowerment
(Scotland) Act 2015
and providing
appropriate resource
to support the
requirements of the
Act
KPMG “As part of the five-year Transformation and Change
strategy, meaningful engagement and communication are key.
Engagement with the local community has been identified as a key
focus to address service delivery and meet the needs of the local
community. Communication and effective dialogue with staff,
communities, public, private and sector partners has been identified
as key to help strengthen the Council’s understanding of delivery
needs and how to allocate resources.”
“The Offer framework, including Communications and Engagement
Plan was considered and approved by Council in December 2021.
The Offer is a key way the Council plans to engage with and
involve communities and an update is provided above.”
“The Council has continued to use its Consultation Hub as a way of
engagement with communities and its stakeholders. The 2020-21
budget consultation is an example of how the Council continues to
expand opportunities to engage with communities, which includes a
number of other consultations on businesses and the effect of
Covid-19, and review of audit social work and social care
contributions policy. However we continued to make further
recommendations.”
Completed
The Community Plan and Corporate Plan were developed in
consultation with communities, and this approach was included as
a case study within the Local Government in Scotland Overview
2023. Working in partnership is one of the seven priorities in the
Corporate Plan 2022-27. The Perth and Kinross Offer is a “whole
community approach with support and services centred around
needs, where communities and staff are empowered to innovate
and provide solutions that offer greater sustainability and

Page 35

Section 7: Progress on recommendations | 35 
ownership. The Council provided examples of how this worked, and
it continues to embrace the new ways of working developed during
the pandemic. This includes relying less on buildings, being less
bureaucratic, changing the rules on who makes decisions, working
more closely with the community to support people in need and
working faster to get people the help they need in time.  
There is a dedicated webpage with information on community asset
transfers and participation requests. 
(Paragraphs 19-20 and 51-56)
Source: Audit Scotland

Page 36

Appendix | 36 
Appendix 
Improvement Action Plan 
Issue/risk Recommendation  Agreed management
action/timing
1. Workforce Planning
The Council has a workforce
plan, but it lacks context and
detail. 
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
2. Best Value Reporting
The Council has made slow
progress on recommendations
reported in the 2019 Best Value
Assurance Report.
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

Page 37

Appendix | 37   
Perth and Kinross CouncilBest Value
Thematic Review 2022/23
Best Value Thematic Review 2022/23
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