Best value
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National audit results
We are subject to regular audits by Audit Scotland as part of a national programme.
Audit Scotland carries out this work on behalf the Accounts Commission, the public sector watchdog for local government in Scotland who have a duty to ensure that public money is spent properly, efficiently, and effectively.
Key findings following the work of Audit Scotland are reported as part of the national programme. To date there have been six audits in this respect:
Controller of Audit report
- North Lanarkshire Council: Best Value (January 2026)
At a meeting of the full council on 2 April 2026, the Council considered the Accounts Commission's findings in relation to the controller of Audit's 2025 Statutory Report on Best Value in the Council.
The Council agreed the report which highlighted its ambitious vision for North Lanarkshire, as well as its commitment to working closely with communities and partners, underpinned by a well-established programme of work and effective financial and performance management.
The report noted that the Council has already responded positively to the auditor's recommendations which can be found in this link: Council response to Best Value Controller of Audit report
Thematic Best Value Audits
- North Lanarkshire Council: transformation - how councils are redesigning and delivering more efficient services to achieve planned outcomes (September 2025)
- North Lanarkshire Council: workforce Innovation - how the council is responding to workforce challenges (August 2024)
- North Lanarkshire Council: leadership of the development of new local strategic priorities (October 2023)
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