Our fundamental goal is to help support public services to make robust and sensible choices about reducing costs while minimising the impact on people, particularly the most vulnerable, and, where possible, also improving services.

This guide is aimed at a varied audience. We intend it help the people responsible for managing the consequences of cuts – political leaders and managers. We want this guide to help those whose role is to scrutinise the decisions being taken – politicians on committees, members of public services' boards and committees. 

We also intend that local groups, citizens and service users can use the guide to engage with and contribute to the process of designing and delivering an effective response to public sector budget cuts.