Use of resources and CPA for single tier and county councils

This page provides links to more information about use of resources and how it contributes to a council’s overall CPA categorisation.

What is use of resources?

The use of resources assessment is conducted yearly at all councils by their external auditors. It is integrated with audit work carried out under the Code of audit Practice. Auditors report scored judgements on five themes which look at how well a council manages its finances and delivers value for money. The scores are combined by a set of rules to produce an overall use of resources score for the Commission.

More information about the methodology is available on the use of resources home page.

Use of resources and CPA

Use of resources is a key element of the overall CPA framework for single tier and county councils. The overall score is combined with scores for service assessments and corporate assessment to produce an annual CPA star rating which categorises council’s according to their performance.

More information about how use of resources contributes to CPA is contained in the latest CPA framework document for single tier and county councils.

Use of resources scores

The Commission publishes use of resources overall scores and the underlying auditor theme judgements following completion of the assessment. These are available on the use of resources scores page

CPA results, including the overall star categorisation and a breakdown of the scores of the key components are available from the CPA scores page.