The findings of this work in 2021-22 will be added to the second year of the pilot which was extended to Inverclyde in 2022-23. • asking COSS to analyse the six years data on asset transfer that is available to date and to provide a clear picture on local activity levels and implementation. COSS has taken on a researcher to carry this work out on our behalf who will comment on areas of good practice; increases and decreases in activity; and areas of little or no activity.