Fourteen counties had delivered their preferred solutions by last Friday's deadline. Some counties including Bedfordshire, Berkshire, Cambridgeshire and Oxfordshire - are advocating unitary authorities right across their areas.
Devon and Staffordshire advocate a unitary authority for part of the county and two-tier for the rest of the area. Others support the existing system or improvements to it and are backed in this approach by some district councils.
But some districts still seek unitary status on their existing boundaries, despite the commission's opposition to this. The ACC says that in some areas where mergers are proposed there is little or no agreement about which authorities to merge. And in Leicestershire, three of the districts have teamed up with the county to oppose any forced mergers.