To help councils in their work to demonstrate Best Value, there is a set of national statutory guidance.

• The Local Government in Scotland Act 2003 - Best Value Guidance

Best Value themes

1. Vision and leadership
2. Governance and accountability
3. Effective use of resources
4. Partnerships and collaborative working
5. Working with communities
6. Sustainable development
7. Fairness and equality

This guidance contains seven themes that outline the arrangements councils should put in place to support the delivery of Best Value.

This guidance is not intended to be prescriptive, rather it aims to inform and influence the council's work towards achieving Best Value.