This club focuses on the cost per transaction – excluding the cost of activities defined as non-core, for example handling bulk cash. This can be analysed in terms of staff numbers, staff costs, and various types of overheads.

Further comparisons include the composition of the workload by type, eg council tax, HRA rents, sundry debtors, and by method of payment eg counter, postal, by phone. Also benchmarked are the range of facilities open to the public and their opening hours; comparisons of turnaround time; and the extent of ‘unders and overs’.