Compulsory Competitive Tendering (CCT) has dramatically changed the way municipal services are delivered in England. Existing literature on this topic has focused on the savings realised, and the impact of CCT through the mandatory aspect of competition. However, this report shows that what has revolutionised service delivery in british municipalities is less the recourse to invitations to tender than the obligation for municipalities to hold separate accounts for each service. This modification in the process allowed for more efficient management and more effective internal controls. Furthermore, specific data on costs, productivity and effectiveness of the services, non-existent hitherto, can now be collected and allow for comparisons between municipalities, thus facilitating any benchmarking process.