The IPF report found that almost all councils believe service improvement cannot be achieved using traditional, incremental and budgeting processes.
Brian Livingston of CIPFA, said: ‘The ability to achieve strategic change within the current budget process is extremely limited and consequently the system tends to favour the status quo.’
The report follows a 9-month consultation period with local authority practitioners and includes contributions from a sub-group of representatives from a range of Scottish local authorities.
Harrison Beale & Owen will (HB&O) have a new chairman and managing director at the helm for 2017
Satvir Bungar promoted to managing director in the mergers and acquisitions team
Carolyn Brown appointed as the first head of client legal services practice RSM Legal
The established building and heritage restoration company has ceased trading following the loss of major tenders