COVID has undoubtedly had a big impact on public finances and local authorities have been no exception. The way in which the public sector has come together and given up resources to help in the fight against the pandemic has been inspiring. I'm also aware that some councils in Wales have been unable to spend some of their budgets, as operations have ceased or been curtailed in certain sectors. For example, I'm aware of some community councils who have built up significant reserves as the things that they normally spend money on, they haven't been able to because those have been on stop. Is there any advice that this Government can issue to councils, whether it county or community, about the use of reserves in mitigating against the impact of reduced income in other areas, and easing the burden on council tax payers?