As of 30 June 2012 there were 235.65 (whole time equivalent) local authority staff on salary scales the maximum points of which are in excess of €100,000. The grades concerned are City and County Managers, Assistant Managers and Directors of Service. The number of Directors of Service has reduced from 262 (WTE) in 2008 to 203 (WTE) (-23%) at present. A workforce study has been undertaken jointly by local authorities and my Department. In particular, it assesses the management requirements of local authorities bearing in mind the potential impacts of shared services and other reform initiatives. Each local authority will in turn prepare a detailed workforce plan outlining how it will implement the Study’s recommendations.