They are highly critical of "hypothecation" (where central government ring-fences amounts of money so that the council must spend it as the Executive wishes). The rationale for this is that it ensures the Executive's priorities are carried out; there is also a perception that people are happier paying taxes if they know exactly where the money is going (although the evidence for public support for ring-fencing may be only for a narrow range of taxation, e.g. road tolls). CoSLA argues that ring-fencing makes it extremely hard to apportion responsibility for locally delivered services, leading to central and local government blaming each other when things go wrong: "Local government's discretion over its funding must be more closely aligned with its discretion over its services - but increased discretion must also take account of local government's recognition that it must play its part in helping the Government of the day meeting its objective". Local outcome agreements between councils and the Scottish Executive are suggested by CoSLA, as a means of providing local flexibility to take forward local and national priorities.