This publication is available at http://www.scotland.gov.uk/stats/bulletins/00283-00.asp.The Chartered Institute of Public Finance Accountants also publish data, in its “Rating Review”, for example, this year in “Actuals of Income and Expenditure 2001-02” (Bib. number 26652) and “Estimates of Income and Expenditure 2003-04”(Bib. number 29256).AuditScotland publishes a report which compares council's performance, including three statutory performance indicators which local authorities must publish each year:The percentage of road network that should be considered for maintenance treatment.The percentage of traffic light repairs completed within 48 hours.The percentage of street light repairs completed within seven days.Where a council operates a direct labour organisation to manage roads, it must prepare an annual report on its financial performance.