Performance audit

If you are looking for ways to improve, our specialist team can undertake a performance audit to help your business to be the best it can be.

Taking a tailored approach

Performance audit and Best Value studies involve an in-depth examination of a particular area of activity within a public sector organisation to ascertain if services are being delivered in a cost-effective way and are achieving the intended objectives.  Each audit programme and review is specifically tailored to your individual organisation and area examined.  This ensures that the review, findings and recommendations of our work are directly linked to your key objectives, risks and issues.

What we do

Scott-Moncrieff works with your staff to help them better understand their role in delivering the strategic objectives of your public sector organisation.  We can help you revise, develop and embed performance management arrangements that are directly linked to your strategic objectives.  Through our work your business and your staff will better understand the relationship between the costs, volume and quality of your services.  This enables the identification of improvements in productivity and reductions in cost.

The main objectives gained through performance audit and Best Value studies are:

  • Demonstrating best value and continuous improvement; the provision of improved services;
  • Identification of opportunities to achieve improved value for money or efficiency savings;
  • Spread of better practice across managers and departments; and
  • Enhanced performance reporting to your business and key stakeholders.

Best Value reviews

Best Value was first introduced as a concept in 1997.  It became a legislative requirement for Scottish councils through the Local Government (Scotland) Act in 2003.  Since then Best Value has become a requirement for accountable officers in all public sector bodies.

In 2011 the Scottish Government published its latest guidance on Best Value.  This guidance requires public bodies to demonstrate how they are delivering Best Value in five core themes and two cross-cutting themes.  Best Value’s concepts need to be uniquely applied to a public body’s unique circumstances.  Best Value is not about quick wins.  It is about changing cultures, changing mindsets and delivering long-term improvements.  Our specialist staff can help you demonstrate how you are delivering Best Value; how your organisation is already working within the themes of Best Value; and identify areas for improvement.

Best Value characteristics are not all to be applied in equal measure by an organisation.  We can ensure that your organisation body is prioritising the aspects of Best Value that are of most relevance to your objectives.

Related case studies

Partnership working in a health board

Partnership working in a health board

We helped a health board to develop outcome-focused reporting to demonstrate the success and impact of its new work with a partnership.

Audit Scotland

Audit Scotland

Our performance audit team led a national study on delivery efficiencies within the public sector on behalf of Audit Scotland.

Council service planning

Council service planning

We have reviewed this council's budgeting arrangements and helped it to direct its funding to deliver against its strategic priorities.