Council performance reporting
The Accounts Commission has a statutory power to define the performance information that councils must publish for performance comparison and benchmarking purposes. It fulfils this power by issuing a Statutory Performance Information (SPI) Direction to councils.
In recent years the Commission has used the power to emphasise what it sees as the prime importance of councils reporting performance to their citizens and communities. The Direction sets out the performance information that the Commission requires councils to publish.
The current Direction was published on 21 December 2021 and applies to reporting performance for the three years from 1 April 2022.
Previous Directions and Statutory Performance Indicators
- 2018 Direction - PDF 213Kb
- Direction 2015 Local Government Act 1992 - PDF 243Kb
- SPI guide 2015/16 for audited bodies - PDF 310Kb
- SPI audit proforma - PDF 59Kb
SPI audit proforma - RTF 200Kb
- Direction 2014 Local Government Act 1992 - PDF 221Kb
- SPI Guide 2014/15 - PDF 474KbOpens in a new window
- Direction 2013 Local Government Act 1992 - PDF 193KbOpens in a new window
- SPI guide 2013/14 for audited bodies - PDF 498KbOpens in a new window
- Direction 2012 Local Government Act 1992 - PDF 189KbOpens in a new window
- SPI guide 2012/13 for audited bodies - PDF 665KbOpens in a new window
- SPI guide 2011/12 for audited bodies - PDF 182KbOpens in a new window
- Direction 2011 Local Government Act 1992 - PDF 207KbOpens in a new window
- Direction 2010 Local Government Act 1992 - PDF 131KbOpens in a new window
- Direction 2008 Local Government Act 1992 - PDF 41KbOpens in a new window
- Direction 2007 Local Government Act 1992 - PDF 66KbOpens in a new window
- Direction 2006 Local Government Act 1992 - PDF 71KbOpens in a new window
- Direction 2005 Local Government Act 1992 - PDF 66KbOpens in a new window
Current council performance
Current performance information for individual councils can be found on each council's own website.
Comparative performance information can help the public to better gauge the performance of their council. It also helps a council to identify how it can shape and improve its services. In issuing its Direction, the Commission encourages councils to publish benchmarking information. In particular, it encourages the use of the Local Government Benchmarking Framework, which is run by the local government community through SOLACE and the Improvement Service.
Until 2012/13, the Commission published information about the comparative performance of councils across Scotland. Please contact us if you require this information.
In February 2019, Audit Scotland and the Improvement Service co-hosted a round table event with planning officers and key stakeholders to understand and highlight what needs to be done to reposition planning to its role of delivering places that enables improved physical and mental health, better connectivity and increases capacity for inclusive growth.