Look between the lines of official reports and what you see here appears to be: "Councils have done pretty well to-date, the future looks a lot tougher and some of you may not yet be ready for that."

This now annual publications summarises how a more than 8 per cent real terms reduction in government financial support for council services over the period 2010 to 2014 has been handled by our 32 councils and I share the view of the Accounts Commission that most of them have done quite well.

On a range of measures performance has improved. Increased levels of re-cycling; increased users for libraries, sports centres and museums; reduced costs of street cleaning and roads maintenance. You might find these apparent successes hard to credit: potholes in roads are a regular source of complaint; lots of voluntary bodies have seen their council grants reduced; schools continue to be closed. So if your local services have been changed, reduced, or even withdrawn you won't be impressed. Nor if you used to work for a council and found yourself persuaded to leave.

A key message is that councillors still often fall short on robust financial planning. Medium to longer term plans of between five to 10 years are not universal. Capital borrowing has built up and the management of reserves varies widely between different councils.

As populations change we place more demands on council services and this is different place to place, whether care for older people or greater school provision.

The implicit message is that councils might now have to look at some of the drastic solutions tried in England, where government grant reductions have been three times greater than here. And that will be tough .

Professor Richard Kerley, Centre for Scottish Public Policy