The financial peril faced by many councils up and down the country is receiving significant public attention with some considering issuing (or have already issued) section 114 notices. Local government faces a number of pressures and it is clear the quantum of funding is insufficient, however, there are some common themes being raised by those with the biggest financial pressures.

Children's services present one of the biggest challenges for local government finances. Recent research from the Local Government Association has highlighted the exorbitant costs charged for children's social care placements with £10,000 or more per week becoming common.