S.L. 363.2 ст. 9Comparison of indicators to measure performance.

(1) At the end of each financial year the auditors shall analyse and compare the Council’s indicators to measure cost, economy, efficiency and effectiveness for the current year against -

(a) the Council’s indicators in the previous three years;

(b) the average indicators or measures for all Local Councils in the previous year;

(c) the standard indicators, where applicable, which are specific to the Council;

(d) any other indicator or measure deemed fit by the auditors or stipulated by the financial procedures.

(2) The auditors shall report to the Council on the analysis and comparisons made according to sub-regulation (1). The Mayor shall submit a copy of the report to the Minister and the Auditor General together with the management letter specified in regulation 7(3).

(3) The Secretary shall include the comparison of the Council’s indicators to measure performance in the annual administrative report referred to in article 52 of the Act.