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Spreadsheet
3 Robert Street
London WC2N 6RL
Tel: 020 7543 5600
Editor-in-chief
Steve Freer
Consultant Editor
Chris Tidswell
christidswell@aol.com
Editor
Kate Taylor
Kate.Taylor@cipfa.org
Editorial panel
Chris Tidswell, Asst Chief Executive (Consulting), Public Sector Consultants
Barry Mather, CIPFA
Suzanne Jones, Environment Agency
Joanne Evans, Department of Health
The opinions expressed are not those of CIPFA or of contributors' employing organisations, unless expressly stated. Spreadsheet reserves the copyright in all published articles, which may not be reproduced in whole or in part without permission. Spreadsheet is issued free to members and registered students of CIPFA.
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