We also heard that some of this increased demand has been driven by the increase in legislative requirements 6 The Deputy Chair for local authorities, without the necessary additional resources. of the Accounts Commission said: “Although money might not be ring fenced, there are policy demands around early years, which we have discussed, and around social care, which we have 1 Finance and Public Administration Committee, Official Report, 21 November 2021 2 Scottish Government, Public Service Reform Strategy 3 Local Government, Housing and Planning Committee, Official Report, 28 October 2025 Col 18 4 Local Government, Housing and Planning Committee, Official Report, 9 September 2025 Col 21, Local Government, Housing and Planning Committee, Official Report, 16 September 2025 Col 2 5 Improvement Service written submission, Accounts Commission written submission, Local Government, Housing and Planning Committee, Official Report, 9 September 2025 Col 23-25, Local Government, Housing and Planning Committee, Official Report, 16 September 2025 Col 29, Local Government, Housing and Planning Committee, Official Report, 23 September 2025 Col 5, Local Government, Housing and Planning Committee, Official Report, 28 October 2025 Col 13 and 16 6 Improvement Service written submission 2 touched on, that local authorities cannot avoid delivering on. That is a form of 7 de...