SIR - Employees of the utility industries at privatisation will know only too well how the new private owners in their quest to reduce costs simply "massacred" the executive and management tiers by de-manning, de-layering and removing unnecessary bureaucracy.

Regulatory bodies were established which set allowable price increases at less than inflation while at the same time setting stringent performance targets to meet heightened public expectation.

Contrast this with the performance of local authorities.

They are permitted to make above inflation council tax increases whilst providing a progressively declining level of service.

We require only that our children are educated, our streets are clean and in good repair, our rubbish is collected, the vulnerable in society are cared for and that libraries, museums, sports centres, parks and public open spaces are provided and maintained for our enjoyment.

local authorities could never be privatised but surely there is a case for a review of their structure and a cull' of unnecessary executive posts so that they too can join the real world and provide charge payers with value for money.

R HARTWRIGHT, Worcester.