This cross-cutting theme corresponds to the duty for all public services to deliver Best Value as set out in the Local Government in Scotland Act 2003 and related Guidance (2004). The duty of Best Value is "to make arrangements to secure continuous improvement in performance (while 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". This is relevant to the way we deliver all our outcomes.