Best Value Audits have encouraged improvements in the corporate capacity of Scottish local authorities. They are seen by local government as credible and, in contrast to Comprehensive Performance Assessments in England, are applauded for taking account of local priorities and contexts. There are though some concerns about the consistency and transparency of the process, and reports have failed to attract public interest. In future the Best Value audit process will need to pay more attention to

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... he importance of partnership working between councils and other local agencies.