Finance directors up and down the country will be wondering how they can make sure that the funding needs of children's services can be met against the backdrop of public support for low council tax increases. Lord Laming's recommendations are clear and will add financial pressures to tight budgets in this and future years. Local government needs to find ways to meet these and other cost pressures, so where should we start? Let's make sure chief officers are not stupid enough to think they too should get the ridiculous ACAS 0.3% extra pay award. The pension fund review three years ago missed the point entirely. The local government pension scheme needs to significantly reduce benefits and significantly increase contributions from employees. The problem will not be solved until this is done. Let us delete all the non-jobs. Stop adding layers because managers can't do the things that they are paid to do. These extra bolt-on staff add little value. Any well run council should be able to reduce its cost base by at least 10% in a relatively short period and still improve services. This column would not be complete without mention of the Audit Commission. The commission needs to be forced to reduce its own cost by at least 20% in time for the 2010/11 financial year. Ealing has just got the coveted ‘four star, improving strongly' rating. Our ‘reward' in 2009/10 from the audit commission is a 6% increase in district auditors' fees! Residents want hard working, committed public servants who deliver what matters to them, at an affordable cost. Only by taking all these steps can we deliver that. n Richard Ennis is finance director at Ealing LBC