Council performance reporting
The Accounts Commission has a statutory duty to direct councils to publish information that will enable comparisons of performance between councils and over time, and also show how well they are improving local outcomes in partnership with other public bodies. The Commission fulfils this duty by issuing a Statutory Performance Information (SPI) Direction to councils, usually once every three years.
The SPI Direction reinforces the importance of councils being transparent in reporting to people in their area on how well they are doing. This includes how they are responding to the needs of their local communities, what factors are impacting on their performance, and how they are using data to inform decisions. Effective performance reporting helps local people to understand the reasons for changes in the delivery and performance of local services.
Current Statutory Performance Information Direction
In 2024, the Commission published a new version of the Direction, following detailed consultation and engagement with councils and other organisations in the local government sector. This version takes effect from April 2025, and will be accompanied by guidance to help councils understand what they need to do to comply with the Direction.
The 2021 version of the Direction below applies to reporting of performance in the financial year 2024/25.
The 2024 version applies to reporting of performance in the financial year 2025/26 onwards.
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 understand the performance of their council. It also helps councils to identify how they can shape and improve their 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 and coordinated by the Improvement Service.
More information
For more information, please contact us at acsupport@audit-scotland.gov.uk.
