Scottish Government

Under the provisions of the Local Government in Scotland Act 2003, both HMICS and the Accounts Commission have the power to examine Best Value in police authorities and joint police boards. We have therefore agreed to conduct pilot Best Value audits and inspections jointly, in order to scrutinise progress of both police forces and authorities against the 2003 Act and related statutory and non-statutory guidance. In partnership with Audit Scotland, we are currently undertaking a programme of Best Value audit and inspections of the eight police areas in Scotland. The first report on the performance of Tayside Police and Tayside Joint Police Board was published in December 2009.