Devon County Council to overspend [be underfunded] by £8.7m

Bit late to lay blame, Phil!

“… The council’s chief executive Phil Norrey said that he despaired at the lack of understanding [of] the treasury and that the cake that they were providing was just too small. …”

https://www.devonlive.com/news/devon-news/budget-overspend-forecast-devon-blamed-2005218