We noted the interactions between different government policy areas and the “tab” that ultimately falls to local government, including, for example, the impact of changes to health spending or universal credit.111 The Treasury said that, as part of the spending review, it had discussed those settlements for other departments and that money going in to other areas such as special educational needs, housing, transport, skills and changes to universal credit would have positive effects for the local government sector.112 This Committee has previously made several recommendations about the need for greater co-ordination within central government with regard to local government: in relation to assessing service impact, measuring financial sustainability, and the structure of funding schemes.113 This Committee has particularly highlighted the importance of a coordinated plan with clear milestones towards achieving the net zero target, and the importance of co- ordinated engagement with local government.114 Cross-government working is important to understand interdependencies within such a wide-ranging programme as net zero and enable processes for managing them.115 111 Qq 60, 102 112 Q 60 113 Committee of Public Accounts, Financial sustainability of local authorities, Fiftieth Report of Session 2017–19, HC 970, 4 July 2018, recommendations 2 and 4; Committee of Public Accounts, Local government spending, Seventy- Sixth Report of Session 2017–19, HC 1775, 6 February 2019, recommendation 1; Committee of Public Accounts, Local government governance and accountability, Ninety-Seventh Report of Session 2017–19, HC 2077, 15 May 2019, recommendation 1; Committee of Public Accounts, COVID-19: Local government finance, Fourth Report of Session 2021–22, HC 239, 4 June 2021, recommendation 3 114 Committee of Public Accounts, Achieving net zero, Forty-Sixth Report of Session 2019–21, HC 935, 5 March 2021, page 3 and recommendation 6 115 Comptroller & Auditor General, Achieving net ze