Select Committee · Public Accounts Committee

COVID-19: Local Government finance

Status: Closed Opened: 8 Feb 2021 Closed: 5 Aug 2021 18 recommendations 8 conclusions 1 report

Local authority finances are under significant pressure in the context of the COVID-19 pandemic, with central government asking local authorities to deliver many additional services on top of the cost of many existing services increasing, opportunities to implement savings programmes being disrupted, and various locally generated income streams have fallen. These challenges follow a decade … Show more

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Reports

1 report
Title HC No. Published Items Response
Fourth Report - COVID-19: Local government finance HC 239 4 Jun 2021 26 Responded

Recommendations & Conclusions

15 items
3 Recommendation Fourth Report - COVID-19: Local governm… Accepted

Government support schemes during the pandemic were not always designed with sufficient knowledge of local...

Government support schemes during the pandemic were not always designed with sufficient knowledge of local government finance or input from the sector. Representatives of the local government sector assert that government departments other than MHCLG did not always engage with the sector during the pandemic sufficiently and consequently were not … Read more

Government response AI summary
The government accepts the recommendation and commits to coordinating a written response by October 2021 from relevant departments, outlining their plans to improve and maintain their understanding of local government finance and pressures.
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HM Treasury
5 Recommendation Fourth Report - COVID-19: Local governm… Accepted

The Department’s over-optimism about the impact of the pandemic on local authorities risks leading to...

The Department’s over-optimism about the impact of the pandemic on local authorities risks leading to reductions in services for local people. The Department is confident about the sector’s stability and sustainability in relation to the immediate and short-term impacts of the pandemic. However, it recognises that there will be financial … Read more

Government response AI summary
The government agrees with the recommendation, stating it has already engaged with other departments and established analytical working groups to understand the long-term impacts of COVID-19 for the 2021 Spending Review, and will report back to the Committee in October 2021.
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HM Treasury
7 Recommendation Fourth Report - COVID-19: Local governm… Accepted

It is unacceptable that local authorities continue to face uncertainty about the level of financial...

It is unacceptable that local authorities continue to face uncertainty about the level of financial support they can expect from government on top of the other pressures and uncertainty with which they are currently required to cope. The pandemic has created financial uncertainty for local authorities about their future commercial … Read more

Government response AI summary
The government agrees to explore ways to provide more financial certainty, stating it wrote to the committee on 22 June 2021 and plans to confirm the 2022-23 funding settlement at the 2021 Spending Review, aiming for early financial certainty and timely release of the Local …
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HM Treasury
1 Conclusion Fourth Report - COVID-19: Local governm… Accepted

On the basis of a report by the Comptroller and Auditor General, we took evidence...

On the basis of a report by the Comptroller and Auditor General, we took evidence from the Ministry of Housing, Communities & Local Government (the Department) and HM Treasury about local government finance in England during the COVID-19 pandemic.1 We also took evidence from the Society of County Treasurers, the … Read more

Government response AI summary
The government acknowledges the committee's introductory conclusion and states it will write to the Committee by the end of 2021 to detail how it is improving its oversight of local government finance to prepare for future emergencies.
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HM Treasury
9 Recommendation Fourth Report - COVID-19: Local governm… Accepted

The Department introduced a monthly survey in April 2020 to collect data on the financial...

The Department introduced a monthly survey in April 2020 to collect data on the financial pressures faced by local authorities due to the pandemic. Prior to the pandemic, the majority of its regular financial data sets tended to be collected on an annual basis. The Department told us that the … Read more

Government response AI summary
The government agrees with the recommendation and has launched a review of existing local government finance data collections, with a first steering group meeting in June 2021. The department commits to writing to the Committee by October 2021 to provide an update on the review …
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HM Treasury
10 Recommendation Fourth Report - COVID-19: Local governm… Accepted

Local authorities need to hold sufficient reserves to deal with known future needs and the...

Local authorities need to hold sufficient reserves to deal with known future needs and the financial risks they face. Accordingly, reserve levels are a key measure of the financial sustainability of local authorities over the medium-term.20 As part of its monthly survey the Department collected data on local authorities’ reserves … Read more

Government response AI summary
The government agrees to collect more detailed information on local authority reserves. It intends to make changes to its revenue and financing collections to require more granular data on earmarked reserves and will consult with stakeholders on these proposed changes, committing to provide an update …
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HM Treasury
11 Recommendation Fourth Report - COVID-19: Local governm… Accepted

The Department’s monthly survey is an addition to a broader framework of risk monitoring that...

The Department’s monthly survey is an addition to a broader framework of risk monitoring that draws on a range of other information sources.22 Through the use of this framework the Department had placed Croydon Council on its ‘long list’ of councils at financial risk for some years. However, it was … Read more

Government response AI summary
The government agrees with the implied recommendation to improve engagement with local authorities at risk and states it has already increased its engagement and improved internal risk processes since the pandemic. It notes lessons learned from Croydon Council are reflected in new external assurance reviews …
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HM Treasury
12 Conclusion Fourth Report - COVID-19: Local governm… Accepted

We asked representatives of the local government sector how well the Department had engaged with...

We asked representatives of the local government sector how well the Department had engaged with it over the last year. We heard and received evidence praising the quality of the Department’s engagement with the sector during the pandemic. For example, Manchester City Council told us that the Department’s engagement had … Read more

Government response AI summary
The government agrees with the implied recommendation to improve inter-departmental understanding of local government finance. It commits to working with other departments to achieve this and will coordinate a written response to the Committee by October 2021, detailing how each department plans to improve their …
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HM Treasury
13 Conclusion Fourth Report - COVID-19: Local governm… Accepted

The Department highlighted “the excellent work” within the Department for Health and Social Care (DHSC)...

The Department highlighted “the excellent work” within the Department for Health and Social Care (DHSC) as an example of “that deepening of the connection with local government”.28 In June 2020, DHSC created the Social Care Sector COVID-19 Support Taskforce to oversee the delivery of two packages of support for the … Read more

Government response AI summary
The government agrees, stating it has worked closely with other departments and will coordinate a written response by October 2021 outlining how each department plans to improve and maintain their understanding of the operational realities of local government finance.
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HM Treasury
18 Recommendation Fourth Report - COVID-19: Local governm… Accepted

In its examinations of the local government sector prior to the pandemic, our previous Committee...

In its examinations of the local government sector prior to the pandemic, our previous Committee raised concerns in 2018 that “the Department may not know if pressures in one service area quickly transfer to others or the extent of the risk that this poses to local authorities or service users” … Read more

Government response AI summary
The government agrees with the recommendation and has launched a review of existing local government finance data collections, with a first steering group meeting in June 2021. The department commits to writing to the Committee by October 2021 to provide an update on the review …
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HM Treasury
19 Recommendation Fourth Report - COVID-19: Local governm… Accepted

Manchester City Council told us that government support has not fully mitigated the impact of...

Manchester City Council told us that government support has not fully mitigated the impact of the pandemic, and the average pressure on next year’s budget is £15 million across the 10 authorities in Greater Manchester and £32 million across the eight core cities.45 In written evidence, SIGOMA told us that … Read more

Government response AI summary
The government agrees with the recommendation, but states it believes its existing £6 billion in un-ringfenced funding and rapid monitoring have realistically assessed and met the sector's pressures, claiming existing resources are sufficient. It will continue its supportive role and report back.
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HM Treasury
22 Conclusion Fourth Report - COVID-19: Local governm… Accepted

CIPFA and SOLACE called for a broader review of potential reform options rooted in a...

CIPFA and SOLACE called for a broader review of potential reform options rooted in a deeper understanding of the impact of the pandemic on council tax and business rates, encompassing the government’s promised reforms to adult social care funding, and potentially leading to more radical reforms than current proposals.58 However, … Read more

Government response AI summary
The government agrees to set out the future plan for local government funding at the 2021 Spending Review, stating it will take stock of the pandemic's impact on local authority resources and service pressures in its determination.
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HM Treasury
23 Conclusion Fourth Report - COVID-19: Local governm… Accepted

Local authority representatives told us about the unprecedented level of financial uncertainty they have faced...

Local authority representatives told us about the unprecedented level of financial uncertainty they have faced and continue to face as a result of the pandemic.61 Manchester City Council said that the impact on local authority commercial income, which does not attract any government support, was beyond what could “have reasonably … Read more

Government response AI summary
The government agrees with the need for earlier financial certainty, committing to confirm the 2022-23 funding settlement at the 2021 Spending Review and ensuring the Local Government Finance Settlement is timed for local authorities to confirm budgets ahead of the financial year.
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HM Treasury
24 Conclusion Fourth Report - COVID-19: Local governm… Accepted

Representatives of the local government sector told us that the way in which government support...

Representatives of the local government sector told us that the way in which government support had been designed or announced has also created or perpetuated uncertainty. SIGOMA explained that “2020–21 has been a year of month to month existence with incremental and mostly reactive funding without which all of our … Read more

Government response AI summary
The government agrees with the need for earlier financial certainty, committing to confirm the 2022-23 funding settlement at the 2021 Spending Review and ensuring the Local Government Finance Settlement is timed for local authorities to confirm budgets ahead of the financial year.
Read full response →
HM Treasury
25 Conclusion Fourth Report - COVID-19: Local governm… Accepted

We received written evidence from SOLACE, which told us that “one-year financial settlements, which are...

We received written evidence from SOLACE, which told us that “one-year financial settlements, which are delivered late in the budget planning cycle, presents risks and can result in very damaging cuts to services residents and businesses rely on.” Similarly, CIPFA argued that delayed or incomplete information from government adds to … Read more

Government response AI summary
The government agrees with the need for earlier financial certainty, committing to confirm the 2022-23 funding settlement at the 2021 Spending Review and ensuring the Local Government Finance Settlement is timed for local authorities to confirm budgets ahead of the financial year.
Read full response →
HM Treasury

Oral evidence sessions

2 sessions
Date Witnesses
18 Mar 2021 Alex Skinner · Department for Levelling Up, Housing and Communities, Catherine Frances · Department for Levelling Up, Housing and Communities, Cat Little · Cabinet Office, Jeremy Pocklington CB · Ministry of Defence View ↗
15 Mar 2021 Carol Culley · Manchester City Council, Lorna Baxter · Oxfordshire County Council, Martin Reeves · Solace, Rob Whiteman · CIPFA View ↗

Who gave evidence

8 witnesses
WitnessOrganisationSessions
Alex Skinner · Director of Local Government Finance Department for Levelling Up, Housing and Communities 1
Carol Culley · Deputy Chief Executive Manchester City Council 1
Cat Little · Permanent Secretary Cabinet Office 1
Catherine Frances · Director General, Local Government, Strategy and … Department for Levelling Up, Housing and Communities 1
Jeremy Pocklington CB · Permanent Secretary Ministry of Defence 1
Lorna Baxter · Finance Director Oxfordshire County Council 1
Martin Reeves · Finance Lead Solace 1
Rob Whiteman · Chief Executive CIPFA 1

Correspondence

4 letters
DateDirectionTitle
16 Nov 2021 Correspondence from Jeremy Pocklington CB, Permanent Secretary, Department for …
29 Jun 2021 Correspondence from Tom Scholar, Permanent Secretary, HM Treasury, re Local gov…
20 Apr 2021 Correspondence from Jeremy Pocklington CB, Permanent Secretary, Ministry of Hou…
18 Mar 2021 Correspondence from Jeremy Pocklington CB, Permanent Secretary Ministry, of Hou…