Report: Planning for success - A review of the audit of Management Arrangements in Scottish councils in 1997

In 1997, the Commission introduced a new approach to the audit of management arrangements based on self assessment, action planning and continuous improvement. The management arrangements audit complements the detailed annual audit of financial regularity in councils. This bulletin summarises the results of that audit. It is intended to assist each council to assess its progress in the context of the general responses from Scottish local government and makes a number of recommendations about corporate co-ordination of management arrangements/best value initiatives, benchmarking, performance measurement and budgetary control.