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The Public Bodies (Joint Working) (Content of Performance Reports) (Scotland) Regulations 2014

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Best value in planning and carrying out integration functions

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5.—(1) A performance report must include an assessment of performance in relation to best value, including information about how the planning and delivery of services in pursuance of integration functions have contributed to securing best value.

(2) In paragraph (1), the reference to ‘securing best value’ is a reference to—

(a)the duty to which that integration authority is subject by virtue of Part 1 of the Local Government in Scotland Act 2003(1); or

(b)any similar duty contained in guidance issued by the Scottish Ministers, on which the auditor may make findings in respect of the accounts of that integration authority by virtue of section 22(1)(c) of the Public Finance and Accountability (Scotland) Act 2000(2),

as the case may be.

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