Although the Commission may be irritated that councils like Glasgow and Inverclyde have been somewhat tardy in matching school places to falling rolls, other schools in rural areas face different pressures. Perhaps in the countryside, best value is achieved by leaving schools in their communities rather than by diminishing communities through loss of their schools. It rather depends on what you mean by "value".
It is of some importance that, in developing targets such as 60 per cent occupancy, there is consistency among authorities. But, as the Accounts Commission itself reports, councils have discretion as to what they call an empty teaching space. Perhaps, if councils are to have their performance compared in these ways, the commission should now move on and issue new guidelines on whether a gym is a gym or a classroom.