The Report makes the argument for expanding the devolution agenda to counties, disrupting the current two-tier system of upper-tier County Councils and lower-tier District Councils, which the Report states are currently disconnected in their goals, funding and delivery requirements. An example of this is the revenue from business rates going to lower-tier authorities, while upper-tier authorities are responsible for most growth-linked policy. The existing socio-economic context of County Councils is discussed in detail, as well as the obstacles and issues counties have faced and are likely to face in devolution. The benefits of devolution are thoroughly explored in the Report, with the proposal of the creation of ‘Strategic Authorities’ to realise these benefits, along with recommendations for central government to facilitate the devolution agenda.