This could include pooling procurement, outsourcing where competition means that this may reduce costs and/or enable improvements in service, and in-sourcing where a lack of competition mean that current outsourced arrangements involve excess profits and/or poor services (in England, the provision of specialist children’s residential care placements is an example where the latter may apply). 10 Reserves Lastly in relation to reserves, Scottish councils’ reserves increased very substantially during the pandemic – with general fund non-HRA reserves approximately doubling in cash terms between end-March...