With COSLA part of the review process, it is difficult to see how there will ever be a change of any substance in the distribution formula for Government grant, which will lead to many parts of the country wondering when they will ever get any positive change. COSLA must simply be taken out of the process for underwriting the allocation formula if we are to get any change on that issue.People will not be unhappy that the council tax has been frozen, and nor will they believe that every problem that local authorities face is a result of the freeze.