On the basis of a report by the Comptroller and Auditor General, we took evidence from the Ministry of Housing, Communities and Local Government (MHCLG) and HM Treasury on local government financial sustainability.1 We also heard evidence from Professor Tony Travers, Professor in Practice and Associate Dean of the School of Public Policy at the London School of Economics and Political Science, Councillor Pete Marland, Leader of Milton Keynes City Council and Chair of the Local Government Association Economy and Resources Board, and Iain Murray, Director of Public Financial Management at the Chartered Institute of Public Finance and Accountancy. We received written submissions from many interested parties about local authority finances and the impact on specific services.2