Part VII Finance
Accounts and audit
F197A Studies for improving economy etc. in services.
(1)
The Commission shall undertake or promote comparative and other studies designed to enable it to make recommendations for
F2(a)
the securing by local authorities of best value;
(b)
improving economy, efficiency and effectiveness in the provision of services by local authorities or by other bodies whose accounts are required to be audited in accordance with this Part of this Act, and
F3(c)
improving the financial or other management of such authorities or other bodies.
F4(1A)
In subsection (1)(a) above, the references to best value and the securing of it are references to best value within the meaning of section 1 of the Local Government in Scotland Act 2003 (asp 1) and the securing of it in accordance with that section.
(2)
The Commission shall publish or otherwise make available its recommendations and the results of any studies undertaken or promoted under this section F5. . .
(3)
Before undertaking or promoting any study under this section the Commission shall consult such associations of local authorities or other bodies whose accounts are required to be audited in accordance with this Part of this Act as appear to it to be concerned and such associations of employees as appear to it to be appropriate F6. . .