Scottish Government

Guidance

Updated Best Value Guidance to Accountable Officers was issued in March 2011.

This guidance explains the duty of Best Value and the characteristics of a Best Value organisation. It has been prepared to assist Accountable Officers of Public Bodies covered by the Scottish Public Finance Manual ( SPFM). The Guidance replaces previous Guidance published in 2006. Guidance is separately available for Local Authorities on their statutory duty of Best Value.