Comprehensive Performance Assessment
From Wikipedia, the free encyclopedia
In the UK the Comprehensive Performance Assessment (CPA), conducted by the Audit Commission, aims to assess the performance of every local authority and the services that they provide for local people.
The Audit Commission conducts the CPA to help councils to focus on improvement, comprising evidence from other external review bodies plus the Audit Commission's judgements.
The Audit Commission describes the CPA thus:
"Comprehensive Performance Assessment (CPA) measures how well councils are delivering services for local people and communities. It looks at performance from a range of perspectives and combines a set of judgements to provide both a simply understood rating and a more complete picture of where to focus activity to secure improvement.
The Audit Commission first introduced CPA in 2002. Since then it has evolved in response to changes in the operational and regulatory environment, rising public expectations, and the performance of local government itself". 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.