⁷In our previous report, we illustrated by way of example how distributing the required spending cuts evenly over 2025 and 2026 would allow a rapid increase in expenditure in 2027 and 2028. In reality, the spending cuts would not be distributed symmetrically over 2025 and 2026, as the financial statement forecast data suggest that despite the moderate expenditure growth, the majority of spending cuts would fall in 2026 if counties were still aiming to cover their deficits in that year.