Recommendation 31

Written evidence we received from the Chartered Institute of Public Finance and Accountancy pointed out that funding reform and local government reorganisation were opportunities to improve sustainability in the sector, but that local government approached these extensive reforms from a very fragile position.88 While MHCLG recognised there would be upfront costs to reorganisation, it expected to see savings in local government quite quickly due to simpler local government structures.89 Professor Tony Travers was unconvinced that reorganisation would lead to savings in local government and highlighted the challenge of distributing deficits between local authorities.90 88 LGFS0019 89 Q 62 90 Qq 8, 22 21