Seòmar agus comataidhean

I refer the member to the answer to question S3W-28088 on 5 November 2009. All answers to written parliamentary questions are available on the Parliament''s website, the search facility for which can be found at http://www.scottish.parliament.uk/Apps2/Business/PQA/Default.aspx

Best Value 2 is the name of the approach that the Accounts Commission for Scotland is taking to its second phase of Best Value audits of local authorities in Scotland. The role of governing arrangements for Best Value audits for the Scottish Government, NHS bodies and other public bodies rests with the Auditor General for Scotland, not the Accounts Commission.

Audit Scotland has set out its approach to auditing Best Value on behalf of the Auditor General in the leaflets Auditing Best Value in Central Government Bodies and Auditing Best Value in the NHS that are available on Audit Scotland''s website at:

http://www.audit-scotland.gov.uk/docs/corp/2009/bv_audit_best_value_central_gov.pdf and

http://www.audit-scotland.gov.uk/docs/corp/2009/bv_audit_best_value_nhs.pdf.

The information requested is not held centrally.

I refer the member to the answer to question S3W-37531 on 25 November 2010. All answers to written Parliamentary Questions are available on the Parliament''s website, the search facility for which can be found at www.scottish.parliament.uk/Apps2/Business/PQA/Default.aspx.

Since April 2002, there has been a duty of best value on accountable officers to ensure arrangements are in place to secure best value. Compliance with the duty of Best Value is an auditable requirement for public bodies under section 22(1)(c) of the Public Finance and Accountability (Scotland) Act 2000. The organisation''s auditors will typically audit performance alongside its finances. Audit Scotland set out its approach in the leaflet Auditing Best Value in central government bodies which is available on the Audit Scotland website at:

http://www.audit-scotland.gov.uk/docs/corp/2009/bv_audit_best_value_central_gov.pdf

Guidance about best value in public bodies was issued in 2003 and revised in 2006. In May 2009, Officials wrote to all chief executives of agencies, non-departmental public bodies, non-ministerial departments and public corporations reminding them of the specific duty on accountable officers to ensure that arrangements are in place to secure best value. A small reference group, the Best Value Reference Group, was also formed.

The Best Value Reference Group is currently refreshing the guidance on the duty of best value for public bodies. The group also worked closely with Audit Scotland on the development of its 18 best value toolkits. These toolkits are used by Audit Scotland auditors during the annual financial audit of a public body. The toolkits were published in August 2010 and are available on the Audit Scotland website at:

http://www.audit-scotland.gov.uk/work/toolkits/.

Under the terms of the Public Finance and Accountability Scotland Act 2000 all accountable officers of the Scottish administration and of public bodies are under a specific duty to ensure that arrangements are in place to secure best value. As public bodies are accountable to ministers, and through ministers to the Parliament, the Scottish Government does not consider it necessary to apply an express statutory duty to public bodies in respect of best value.

Compliance with the duty of best value is an auditable requirement for public bodies under section 22(1)(c) of the Public Finance and Accountability (Scotland) Act 2000. Audit Scotland set out its approach in the leaflet Auditing Best Value in central government bodies which is available on the Audit Scotland website at:

http://www.audit-scotland.gov.uk/docs/corp/2009/bv_audit_best_value_central_gov.pdf

Scottish ministers are clear that best value is a powerful tool for improving performance and accountability across the public sector, including local government, central government and public bodies.

The information requested is not held centrally.

This information is not held by the Scottish Government. We understand that the OECD does not collate this data from individual countries in the UK.

Although a reserved matter, the Scottish Government actively supports companies with national pre-eminence in their sector who seek to use "Scottish" or equivalents in their company name.

Public bodies are responsible for managing their own business systems and processes. This includes determining the most effective use of information and communications technology in accordance with any relevant obligations, including openness, accountability and the duty of best value.