It is important for local authorities to know if they have very little or a great deal of resistance as this determines the means available to them to deal with unexpected expenses. Before writing the ‘resistance’ paragraph in your annual report, Deloitte will take you through these steps:

• risk assessment: assessing and understanding the risks relevant to the ‘resistance’ paragraph
• risk quantification: making a financial ‘translation’ of the effects of risks
• resistance: making a financial analysis to reveal the available financial buffer capacity
• resistance policy: determining guidelines on how the organization addresses risks and the available financial buffer capacity to deal with those risks.

Deloitte helps local authorities to determine the amount of resistance for the ‘resistance’ paragraph in their annual report. Our services consist of:

• risk assessment
• risk quantification
• financial analysis to reveal the available financial buffer capacity
• financial analysis to see if available financial buffer capacity (‘resistance’) will serve the possible risks within a certain risk profile.

Deloitte offers a well-founded analysis of the resistance of local authorities. The specific risk profile of a local authority always leads our analysis. We don’t use generic details of similar local authorities (your peers).