CIPFA - Value for Money Toolkit

Value For Money Toolkit


The toolkit takes unit cost and performance data from published datasets and translates it into a percentile for a service. These rankings can then be plotted on a graph showing cost and performance.

Cost information is based on financial estimates and is derived from statutory and non-statutory returns. Unit costs are calculated by dividing the total net cost by an appropriate cost driver, for example pupil numbers, road length or population.

Performance information is largely taken from the former English National Indicators dataset. 

For more detailed guidance and data sources please see attachments below.

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