This is the sixth audit and inspection report on the performance by a police authority and force of their statutory duties on Best Value and Community Planning. It has been produced jointly by the Controller of Audit and Her Majesty’s Inspector of Constabulary for Scotland. The Accounts Commission accepts the report from the Controller of Audit on the Dumfries and Galloway Police Authority. In accordance with the Commission’s statutory responsibilities, these findings relate only to the Best Value audit of the authority.