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  "notes": "The slide outlines the regulatory duty of Best Value and provides a specific audit conclusion for the Scottish Fiscal Commission.",
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      "text": "Deloitte view – Best Value: The Scottish Fiscal Commission has sufficient arrangements in place to secure best value. It has a clear understanding of areas which require further development.",
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      "text": "The duty of BV in Public Services is as follows: To make arrangements to secure continuous improvement in performance whilst maintaining an appropriate balance between quality and cost; and in making those arrangements and securing that balance; To have regard to economy, efficiency, effectiveness, the equal opportunities requirements, and to contribute to the achievement of sustainable development. BV characteristics have been recently regrouped to reflect the key themes which will support the development of an effective organisational context from which public services can deliver key outcomes and ultimately achieve best value: Vision and Leadership, Governance and Accountability, Use of resources, Partnership and collaborative working, Working with Communities, Sustainability, Fairness and equality",
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      "text": "Conclusions: The Scottish Fiscal Commission has a number of arrangements in place to secure best value. As noted elsewhere within this report, the Corporate Plan provides a clear vision has specific focus on some of the BV characteristics including accountability, partnership and collaboration and sustainability. The Senior Management Team has remained stable, however, The non-executive leadership has seen a period of change during 2022/23, with the transition managed well and a positive culture and fresh perspective.",
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