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 (in this Order called an “improvement 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 (in this Order called a “whole authority analysis”) is 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 improvement 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 Commission and, if required, the National Assembly for Wales.

This Order specifies the review period, 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. It replaces the Local Government (Best Value) (Reviews and Performance Plans) (Wales) Order 2000, which is revoked, and should be read in conjunction with the guidance entitled “Wales Programme for Improvement: Guidance for Local Authorities” issued by the National Assembly for Wales.