The indicators - nearly 60 in total - have been published by the Scottish CIPFA Directors of Finance Section as a direct response to the government's best value initiative, which aims to push councils towards delivering continuous improvement across all services and departments.Although the indicators mark the second attempt by the group to provide finance specific performance measures, the new version includes measures for the number of qualifications on the closure of accounts and for the percentage of key financial returns completed within a prescribed timetable as well as for the cost of closing the accounts.It marks an explosion in financial indicators. New statutory indicators out this week from audit body the Accounts Commission contain just four pure finance measures and three for benefits departments.Margaret McCrossan, co-ordinator of the Directors of Finance Section's best value working group, said service specific indicators would be essential for all departments to demonstrate best value. And while arguing they were 'in no way compulsory', she said the indicators had been endorsed by all finance directors and would be used to monitor individual councils' performance for the current year.
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