Part I of the Local Government Act 1999 imposes duties on local and other authorities to conduct best value reviews of their functions and to prepare a best value performance plan for each financial year.

The period within which an authority in Wales (except one specified in section 1(1)(d) and (e) of the Act) is to review all its functions, the matters which such an authority must include in such a review and the matters which such an authority must include in a best value performance plan for a financial year are to be specified by order made by the National Assembly for Wales. The National Assembly for Wales may also specify by order the date before which an authority must publish its performance plan for a financial year and the date by which copies of an auditor’s report relating to that plan shall be sent to the authority, the Audit Commision and, if required, the National Assembly for Wales.

This Order specifies the best value review period, the matters which are to be included in such a review, the matters which are to be included in a best value performance plan, the date before which an authority’s plan for a financial year must be published and the date by which copies of an auditor’s report are to be sent.