As we move towards a radical change in local government funding, with the end of RSG by 2020, financial self-sufficiency is a key challenge for councils.  Even those who are confident - and how many of these are there? - that their tax base will benefit from business rates localisation and housing development, are seeking to improve service-based income levels.

This is typically aligned to a move to become more commercial as an organisation - although there is often a lack of shared understanding of what commercial means (is it being entrepreneurial or being more business like, or a combination of the two?).

Our latest report provides up-to-date analysis on what we are seeing local authorities do in responding to these callenges.