In the
United Kingdom
The United Kingdom of Great Britain and Northern Ireland, commonly known as the United Kingdom (UK) or Britain, is a country in Europe, off the north-western coast of the European mainland, continental mainland. It comprises England, Scotlan ...
, the Comprehensive Performance Assessment (CPA), conducted by the
Audit Commission, assessed the performance of every
local authority
Local government is a generic term for the lowest tiers of public administration within a particular sovereign state. This particular usage of the word government refers specifically to a level of administration that is both geographically-loca ...
and the services that they provide for local people.
The Audit Commission first introduced CPA in 2002. It evolved in response to changes in the operational and regulatory environment, rising public expectations, and the performance of local government itself.
CPA measured how well councils delivered services for local people and communities. It looked at performance from a range of perspectives and combined a set of judgements to provide both a simply understood rating and a more complete picture of where to focus activity to secure improvement.
CPA was replaced by the Comprehensive Area Assessment in April 2009.
Note: CPA should not be confused with the Comprehensive Annual Financial Reports, or CAFR a practice started after World War II in the United States (replacing "off the books" practices such as "general fixed asset account group"); A CAFR is one of several standard Government financial reports.
References
External links
* {{Homepage, http://www.audit-commission.gov.uk/cpa/
Audit Commission homepageDistrict Council CPA Framework from 2006
Accounting in the United States
Government audit
Local government in the United Kingdom