Writing this article just after my council has set a council tax precept, reducing its demands on local residents by 1% without the need for a reduction in staffing or services, gives the opportunity to reflect on how a council can get to this position when funding sources are being reduced.

The first reflection is that being in this position could be considered a mixture of luck and seizing opportunities. By forecasting what life might be like in 2012 three years earlier, there was sufficient time to think about options and pursue an action plan to transform the council.