In framing its Abridged Estimates the Government took many hard decisions and it did not take these lightly. It took them in full knowledge of the need to consolidate the public finances by bringing expenditure growth under control. It is right also that in managing their affairs and framing their budgets for 2003, local authorities should have regard to the particular requirement at this time for sound and responsible financial management and should take appropriate decisions to balance their expenditure against income from central and local resources.