
What local authority budget data can and cannot tell you about strategic intent
The most common mistake analysts make when they open a local authority's statement of accounts is treating spending totals as a map of what the organisation actually cares about. A children's services directorate absorbs 38% of net expenditure, so children must be the priority — that is the logic, and it costs people real money when they act on it. Commissioners use this reasoning to benchmark councils against each other. Consultants use it to advise on restructuring. Think-tanks use it to rank authorities by apparent ambition. The forty-three-authority longitudinal study we carried out at Aurora Pioneer, tracking published accounts from 2016-17 through 2022-23, kept running into the wreckage that reasoning leaves behind. Spending shares shift for reasons that have almost nothing to do with political will, and the accounts, on their own, cannot tell you which reason applies. Read more →