I went to a CIPFA Audit Risk and Governance Seminar recently and was impressed with the innovative ways many treasurers and internal auditors are trying to manage in these difficult times. I was also saddened to think that resources are so tight that authorities are having to take risks they would not want to, so as to reduce the risk of running out of money.  I was also sorry to hear how hard it is for senior managers when every attempt at saving money is met with strong opposition from various local pressure groups.  Are there people out there who still don’t get it?  Do they think funds are limitless? Tough decisions have to be made and a little more understanding from the public would be a help! Lets give people credit when they try to bring in some cost-saving measures. Lets acknowledge that they are making a real effort to serve the community, rather than just complaining at every proposed change, as if standing still was really an option.