be less prescribed, with the intention that local authorities follow a responsive and locally determined method of service provision within a centrally defined framework. Best Value was not, therefore, about what local authorities should do: it was a framework that prescribed how they should decide what to do. Specifically Best Value would differ from compulsory competitive tendering in three respects: organisation performance, organisation process, and the relationship between process and performance (Boyne 1999, p. 2). Measuring Best Value For councils and authorities to be measured against Best Value, performance indicators, known as BVPIs (Best Value Performance Indicators) were introduced. They are a statutory set of 90 indicators developed by government departments to measure the performance of local authorities, that is, all local authorities must measure themselves against BVPIs. The data is collected and audited annually by the Audit Commission. There Were 90 BVPIs, which cover many, but not all aspects of services provided by local councils. These were withdrawn in 2008. In order to get a balanced view of performance the BVPIs cover four dimensions of performance: Strategic objectives — why the service exists and what it seeks to achieve Service delivery outcomes – how well the service is being operated in order to achieve the strategic objectives Quality – the quality of the services delivered, explicitly reflecting users' experience of services, and Fair access – ease and equality of access to services Each year government departments work with each other to set indicators for the next year. BVPIs are set in line with the financial year (1 April to 31 March). Many of the BVPIs have been in effect since the start of Best Value in April 2000, but some new indicators have been set, and some existing indicators were revised either to improve their definition or to be aligned with central government policy. Where a BVPI has a target attached to it, these targets are reviewed each year, in light of the most recent performance data provide by a local council. As far as possible the government has tried to limit the number of changes. In fact, there were no amendments of additions to the BVPI set last year, and government has agreed to make no amendments to the present BVPIs until 2008/09. Consequences of failing Best Value Where a council fails to meet a statutory target, the Secretary of State is at liberty to take action, particularly