Best Value

The Statutory duty of best value in local government was introduced in the Local Government in Scotland Act 2003. In response, the Accounts Commission has reported on Best Value reviews of all local authorities. A third cycle of reviews commenced in 2016/17, and it is anticipated that a Best Value Assurance Report on Stirling Council will be published during 2019. Further information on the Accounts Commission’s work on Best Value can be found at: 

Accounts Commission and Audit Scotland: Best Value

Previous Best Value reports on Stirling Council can be found below:   

Audit Scotland - Stirling Council Best Value & Community Planning Report (2011)

Stirling Council Report, 1 December 2011 - Best Value

Audit Scotland - Stirling Council Best Value & Community Planning Report (2005)


Under Best Value, councils are encouraged to use of model of self-assessment to demonstrate an effective approach to corporate performance management. In response, Stirling Council has adopted the Public Sector Improvement Framework (PSIF) as its overarching self-assessment framework.

Assurance and Improvement Plan

The Local Scrutiny Plan is an annual document, prepared by Audit Scotland, that sets out any scrutiny risks identified by the local area network (LAN), proposed scrutiny responses and expected scrutiny activity for Stirling Council during the financial year. The scrutiny risks and responses are based on a shared risk assessment undertaken by the LAN.

There is a LAN for each council in Scotland,comprising representatives of all the scrutiny bodies who engage with the council, including Audit Scotland, Education Scotland, the Care Inspectorate and the Scottish Housing Regulator. The shared risk assessment process draws on a range of evidence with the aim of determining any scrutiny risks in the council and the Integration Joint Board (IJB).

The aim of the shared risk assessment process is to focus scrutiny activity where it is most needed and to determine the most proportionate scrutiny response over a three year period.

The current Local Scrutiny Plan for Stirling Council (for 2018/19) is available here.  The same link also provides access to the related National Scrutiny Plan, which is published by the Accounts Commission and Audit Scotland. 



All Councils in Scotland are subject to a range of inspections carried out by external organisations. These inspections check that our service delivery meets national standards, provide value for money, and satisfies service user requirements. Inspections carried out by external organisation can be viewed below.

Care Inspectorate

Education Scotland

Scottish Housing Regulator

Audit Committee


The purpose of the Audit Committee is to provide independent assurance of the adequacy of the risk management framework and the associated control environment, independent scrutiny of the Council’s financial and non- financial performance to the extent that it affects the Council’s exposure to risk and weakens the control environment and to oversee the financial reporting process.  

Local Government Benchmarking Framework

The Local Government Benchmark Framework (LGBF) is a set of performance indicators developed for Scottish Councils to compare performance. This is to encourage sharing and learning between Councils to support continuous improvement. Family Groups bring together similar councils and provide a forum for considering issues that affect performance in different locations and the transfer of good practice between Councils. Stirling Council is an active participant in the Family Groups.

Performance information about how Stirling Council compares to other local authorities can be viewed here.

The Stirling Council LGBF scorecard can be viewed here.

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