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91.—(1) A council must use the information it collects under section 90 to compare its performance in exercising the functions to which the information relates with—
(a)its performance in exercising those or similar functions during previous financial years; and
(b)so far as is reasonably practicable, the performance of other councils in exercising those or similar functions during the financial year to which the information relates and during previous financial years.
(2) A council must—
(a)use the information it collects under section 90 to assess whether it could improve its performance in exercising its functions; and
(b)in the light of that assessment, decide what steps it will take with a view to improving its performance in exercising its functions.
(3) In discharging its duty under this section and section 90 a council must have regard to any guidance issued by the Department.