Content

The content of the LG Inform Value for Money Profiles (VfM) has been designed to help auditors and people who work for councils and fire and rescue authorities understand the costs of delivering local services, and to take an overview of comparative spend and performance over time and relative to others.

The profiles build up an overall picture of an authority’s financial position, and its spend and performance across key service areas.

The profiles are structured into three levels starting with a broad overview which highlights key measures of spending and the overall financial position of the organisation. Using the reports menu at the top of the page will take you through to the next level, which provides a more detailed selection of measures for the subject you have selected. For example the section on financial resilience provides a summary of indicators relating to the organisation’s financial position and includes information on sources of income. Other sections provide a summary of how much different services cost and how they perform.

For example, in the adult social care section of the council profile there are further sections relating specifically to each of the five different client groups. In Children & Young People there are further sections including council education services, schools, Sure Start & early years, looked after children, etc. The content of these detailed sections is designed to allow users to focus in on discrete aspects of a service or area of financial management, bringing together measures that together provide a focused, but balanced, view of spend and performance.

The content through the three levels of the VfM profile has been designed to cater for a range of users. The overview is designed to provide a broad view across the organisation. Drilling through the levels, the content is designed provide a progressively detailed view of how the organisation compares across related measures of spend, context and performance. Indicators included in this profile have been selected on the basis that they are useful in assisting users to understand costs and to take an overview of comparative spend and performance.