Performance figures just released by the national government auditors were analysed by the Independent on Sunday to give West Devon the top spot.
Cllr Peter Hill, chairman of the policy committee, was delighted by the result and said it 'confirmed his belief that small authorities deliver cost-effective and high quality services'.
David Incoll, borough chief executive, said: 'This marvellous result shows the benefit of partnerships, close working between councillors and staff and between council, town and parish councils, the police and county.
'Having such a small staff means everyone is accountable for the performance and all deserve great praise for their commitment to the council and the community.'


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