LANCASHIRE County Council spent £661 on each resident in 1994/95 - more than the shire council average of £629 - while Blackburn Council topped the northern list of district councils, spending £154 per head, according to Audit Commission figures.

Ribble Valley was sixth from the bottom when it came to spending, at just £78 per person.

Lancashire and the East Lancashire district councils show a mainly average performance across all services surveyed, with some high and low points.

The county council is the sixth highest shire county spender per head on primary school pupils, but in the bottom 10 when it comes to preparing statements setting out the educational requirements of children with special needs.

In social services, it makes the top ten for helping over-75s stay in their own homes, and it also turned in an above average performance for providing items of equipment within three weeks.

On libraries, the county rates eighth highest for the number of books lent out per head of population.

Among the district councils, Burnley and Pendle are bottom of the northern councils list when it comes to collecting council tax, while Rossendale, at sixth best, is the only one above average.

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