I found this an interesting article (albeit some local politicians may have blanched at some of the quotes) because it was written by a newcomer with little understanding of local government finance.  It made me reflect on just how complex the whole thing is and how difficult it is for non- accountants to get a grip of the language. In fact I would challenge most accountants  who have worked in the sector their whole career to fully understand it. I certainly don't , even after 31 years - large parts of it are beyond me. How we expect local politicians to understand it pretty laughable.  

I also think the increasing reliance on council tax increases as the way to raise extra funds is pretty disingenuous after the Pickles era where councils were criticised for raising council tax and "bribed" not to by the freeze grant. It makes the fair funding review hideously difficult.  

To paraphrase the old joke - there are perhaps only 3 people that understand LG Finance- Stuart Hoggan, Nicola  Morton and a guy locked in an asylum in Sweden.