The Audit Commission's tailored frameworks for CPA cover single tier and county councils, district councils and fire and rescue authorities. The frameworks pull together a range of information in an objective and comparable way to reach an overall judgment on a council's or fire and rescue authority's performance, and have four common components:
use of resources assessments;
service assessments; and
direction of travel assessments.
Value for money is reported on as one of the themes under the use of resources assessment, and the VFM scores assigned to each local authority in the comprehensive performance assessments are all publicly available on the Audit Commission's website at