How do you know when things are getting better? It feels like a pertinent question at this time of year. After a long, grey, drizzly winter, I certainly find my daily morning walk is a search for hints of spring: each crocus, daffodil and budding leaf seized eagerly upon as a sign that we are finally turning the corner.

I had similar emotions reviewing the results of this year's LGiU survey on the state of local government finance.