This search includes all content on the Scottish Parliament website, except for Votes and Motions. All Official Reports (what has been said in Parliament) and Questions and Answers are available from 1999. You can refine your search by adding and removing filters.
I agree that local authority performance management and monitoring have improved and that local authorities have probably improved their benchmarking, in that they are better at comparing their performance with that of others.
The discrepancy is too wide to be used in the long term.We have been promised that the issue of comparability will be looked at once the councils have merged.
Quite apart from the quarry products, the tax will produce a bookkeeping nightmare that will be comparable to VAT. That will decrease any possible profitability.
If we wish to make comparisons between further education colleges or local authorities, the information is in the public domain. Crucially, if we wish to compare the level of public subsidy in one bus route to that in another, the information is in the public domain.