HM Treasury should:

m) Develop performance accounting and reporting standards to promote a consistently high standard of performance measurement and reporting;

n)  Review the arrangements for agreeing measurement systems and increase the degree of challenge before final agreement;

o)  Recognise that new indicators and systems pose increased risk and reflect that in its scrutiny of departmental proposals; and

p)  Develop clearer guidance on dealing with the potential conflicts of measuring progress against national priorities, and restricting monitoring burdens placed on local bodies.