The country of Bigland has a democratically elected government which determines broad national policies. Local services such as education, social care and environmental services are the responsibility of the elected local government for the regions. These regions are funded by a combination of local taxes and government grants. The largest region is Middleregion, which is about to develop a new workforce strategy for its many local government employees. Recently it has received a report from its external auditor into its overall arrangements for achieving value for money. The external auditor has made three recommendations relevant to human resources(HR): Solution Middleregion.