This guidance sets out how authorities can prove efficiency gains in ways that complement their own budgeting and financial management processes, and that are capable of being reviewed independently as a part of normal audit processes.

This publication goes into detail on the measurement and reporting of efficiency gains, the role of the various change agents supporting the work of the authorities, and provides examples of good practice on ways to deliver improved value for money.

Also included are examples of efficiency gains that illustrate clearly the work that local government has been doing on efficiency and reflects an ability to innovate and deliver practical solutions to a challenging agenda.

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  • Measurement of Efficiency Gains
  • The Role of Change Agents
  • Cross-Cutting Guidance
  • Service Sector Guidance
  • Frequently Asked Questions