Blog
A summary of an LGA webinar on managing finance and transformation during local government reorganisation - covering financial planning, budget disaggregation, council tax harmonisation, and lessons from recent unitary transitions.
- financial planning in LGR
- budget disaggregation and funding alignment
- council tax harmonisation
- post-vesting transformation and efficiency
- data and evidence for business cases
- lessons learned and key takeaways.
Slides: Westmoreland and Furness Council
This set of slides explores how councils manage finances during reorganisation, covering budget disaggregation, funding alignment, governance, efficiency planning, and risk management to ensure sustainable transformation and delivery.
Page 1 – LGR – Financial Planning and Transformation
Page 2 – Funding and disaggregation
Page 3 – Key issues – governance & programme setup
Page 4 – Efficiencies and transformation
Page 5 – 'Watch outs'!
Page 6 – Overall summary
Page 7 – LGA Support Offer.
Slides: Cornwall Council
The presentation traces Cornwall’s journey to becoming a unitary authority, outlining the structure and services before reorganisation, the governance and implementation process, and the key milestones achieved before vesting day. It reflects on the initial challenges, financial and operational pressures, and how the council stabilised and matured over time. The slides conclude with lessons learned, emphasising leadership, planning, and collaboration in successfully delivering 'One Council for Cornwall.'
Slide 1 – Introduction – Context and purpose of LGR insights
Slide 2 – Speaker – Background and role
Slide 3 – Pre-LGR Cornwall – Structure before reorganisation
Slide 4 – Pre-LGR Services – How services were delivered pre-2009
Slide 5 – Timeline – Steps to becoming a unitary authority
Slide 6 – Governance – Programme promises and oversight
Slide 7 – Implementation – Phased delivery approach
Slide 8 – Deliverables – Key actions before vesting day
Slide 9 – Planning – Critical milestones for transition
Slide 10 – Vision – 'One Council Serving Cornwall' concept
Slide 11 – Challenges – Initial transition difficulties
Slide 12 – Early Issues – Financial and operational strain
Slide 13 – Stabilisation – Early consolidation and adjustments
Slide 14 – Maturity – Growth and improvement pre-pandemic
Slide 15 – Reflections – Lessons and personal insights
Slide 16 – Conclusion – Closing thanks and summary.
This webinar session outlines North Yorkshire’s journey to becoming a single unitary council while simultaneously securing a devolution deal. Speakers explain how the business case was developed, how governance, HR, finance, IT and programme structures were set up to ensure the new authority was ‘safe and legal’ on day one, and how extensive staff, political and stakeholder engagement underpinned the process. The webinar closes with lessons learned on culture, communication, and preparing for transformation after vesting day.
0:00 – 0:44: Housekeeping & introductions.
0:44 – 4:07: Chief Executive introduction and background to the reorganisation journey.
4:07 – 5:02: Business case submission and government decision timeline.
5:02 – 6:33: Key themes from the business case (‘case for change’).
6:33 – 10:06/15:55: Structural Change Order and early governance arrangements. Timeline from decision to elections to vesting day.
15:55 – 19:00: Running LGR and devolution processes in parallel.
19:00 – 22:17: Developing the business case internally (approach, resources, political involvement).
22:17 – 26:08: Public consultation and winning a business case.
26:08 – 27:17: Introduction of Rachel Joyce, Assistant Chief Executive – Local engagement
27:17 – 29:35: Setting up the Programme Management Office (PMO) and principles for the PMO.
29:35 – 36:36: Safe and legal must haves for Day One; Safe and legal plus; early system and customer access planning.
33:06 – 35:15: Programme governance structures and workstream setup.
35:15 – 36:37: Communications and engagement
36:54 – 48:42: Governance and legal framework (continuing authority model, structural change regulations, constitutions, S24 Directions, policy mapping, elections).
48:42 – 54:39: HR and workforce transition (terms, payroll, job evaluation, role matching, TUPE).
54:39 – 1:06:10: Finance considerations (spending controls, S24 Direction, transition reserve, financial systems, early savings challenges, harmonisation of council tax, post-vesting day savings).
1:06:20 – 1:10:00: Cultural integration and change leadership themes.
1:09:58 – 1:30:52: Q&A session.
This presentation by Alyn Jones, Executive Director for Strategy, Workforce and Localities at Somerset Council, shared insights into Somerset's approach LGR during a Local Government Association (LGA) Transformation Masterclass. He highlighted Somerset's rural context, economic challenges, and the opportunities presented by becoming a unitary authority. The presentation covered the council's preparedness, critical path delivery, and customer-focused initiatives, emphasising the importance of sound programme management, leadership engagement, and effective communication to ensure a smooth transition and continued service delivery.
This guide by Browne Jacobson provides a practical, high-level overview intended to help councils in England to understand the main legal, procedural and organisational considerations related to reorganisation. This includes highlighting relevant statutory instruments.
Page 3-6: Process including legal mechanics, proposals, consultation and Structural Changes Orders
Page 7: Governance and constitution
Page 9: Transitional arrangements
Page 10-11: Transfer of assets
Page 12-13: Commercial considerations including contracts, branding and intellectual property
Page 14: Property considerations
Page 15-16: Staff and employment including TUPE and practical issues
Page 17-18: Finance and council tax including through transition periods and shadow authorities
Page 19-20: Risk and insurance including liabilities and knowledge capture.
The report by Grant Thornton UK LLP reviews lessons drawn from eight of the new unitary councils created since 2019. The report draws on auditors’ annual reports, making this report particularly helpful in identifying lessons around finance, audit and LGR.
The report is structured around early successes before, during, and post-transition. It looks at learning in financial sustainability, governance and effectiveness, economy and efficiency. Grant Thornton highlights three cross-cutting themes emerging from its report: transformation, capacity, and corporate knowledge.
Page 5-7: Key messages for local authorities
Page 9-11: Early success before and during transition
Page 12-14: Financial sustainability
Page 15-17: Governance
Page 18-20: Improving economy, efficiency and effectiveness.
This paper highlights some key learning from the implementation on 1 April 2009 of unitary structures in seven county areas. That process established nine new unitary councils:
- Bedford Borough Council
- Central Bedfordshire Council
- Cheshire East Council
- Cheshire West & Chester Council
- Cornwall Council
- Durham County Council
- Northumberland County Council
- Shropshire Council and
- Wiltshire Council.
Following their establishment, this paper sought to draw together the key learning from implementing those unitary structures.
Page 1-2: The key areas of learning
Page 3: Overall approach
Page 3-5: Timing of elections
Page 5: Implementation model: continuing council with implementation executive or shadow council
Page 6-8: Staffing issues
Page 8-9: Appointment of chief executive and senior management
Page 9-10: Financial framework
Page 10: Framework for the transfer of property, rights and liabilities
Page 10-11: Shared services
Page 11-12: Localism agenda
Page 12-13: Relations with others
Page 13: Communications
Page 13-4: Local performance framework
Page 14: Ceremonial issues
Page 14-15: Engagement and support from central government
Page 15: Conclusion.
The article discusses North Yorkshire Council's experience with LGR, highlighting challenges such as an unexpected £22 million funding shortfall and the complexities of merging multiple councils. Insights from leaders like Richard Flinton (Chief Executive, North Yorkshire Council) and Ed Hammond (Deputy Chief Executive, Centre for Governance and Scrutiny) emphasise the importance of governance, planning and relationship-building during reorganisation.
The piece also draws on lessons from other councils, including Buckinghamshire and Westmorland and Furness, underscoring the need for strong programme management and early certainty to navigate LGR effectively.
This webpage outlines North Northamptonshire Council’s discussion of, and decision on, the disaggregation of the former Northamptonshire County Council balance sheet. The page includes links to a report setting out the disaggregation of the balance sheet and the approach taken to disaggregate technical balances by North and West Northamptonshire Councils.
