Reflections of a career with the Accounts Commission

By Dr Graham Sharp

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After 11 years as a member of the Accounts Commission, the last three as Chair, I will be stepping down at the end of July.

Reflecting on this time I am struck by how much has shifted and changed in how we report, the impact of our reporting and the increasingly complex demands faced by local government.

Since 2009, there has been significant change in the ways in which the Commission has increased its accessibility through meeting in public and using innovative ways to reach stakeholders. We are all affected by the decisions councils make and the services they provide.

For me a major shift has been the change in the nature of our audit work. Our reports, in particular our Overview reports, have developed to help decision makers plan for the future. This work has run in parallel with our audited bodies developing medium term and, increasingly, longer term financial planning which supports and integrates with corporate and workforce plans to drive essential change.

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Our reports have highlighted an ever-increasing demand for services and a long-term reduction in funding alongside a complex policy landscape with more ring-fenced funding.

Over the last decade it is clear how locked and linked together many local services are, at their best working alongside each other and with partners and local communities to improve our quality of life. One of the biggest shifts has been the move towards health and social care integration. But as the Commission has reported, together with the Auditor General for Scotland, the transformation of these services has so far neither attained the pace and scale required nor made the anticipated financial savings. This will continue to challenge councils and their partners.

However, Covid-19 is the greatest challenge public services has seen in decades. The impact is only just beginning to be apparent, but it will shape, challenge and change councils and all public services across Scotland. As the country seeks to recover from the pandemic, the Commission’s role will be more important than ever.

The overriding issue will be the damage to our economy from Covid-19, possibly compounded by consequences of Brexit. The fundamental need will be to rebuild a sustainable economic base, providing both meaningful employment for citizens and the funding required for the level of public services we all wish to see.

These challenges bring together many of the key messages in the Commission’s reports, messages that are now even more relevant than before, including the management of financial resources and thoughtful redesign of services from a long-term perspective. It also means engaging and working with communities to share outcomes and priorities.  Perhaps most important of all in driving significant change successfully will be clear coherent leadership from officers and politicians working together.

Key messages in many Commission performance reports, with the Auditor General for Scotland, on infrastructure and major projects (such as City Region and Growth Deals, and Affordable Housing) will be particularly relevant as an unprecedented effort is made to rebuild and reshape our economy. Aligning objectives throughout the layers of national, regional and local priorities, along with having an agreed vision of what success looks like and how it will be measured from the beginning, is critical to the success of large projects.

There have been many proud moments during my time on the Accounts Commission. Underpinning our efforts has always been the aim of helping councils improve services for local people. I am privileged to have been a part of this vital work.

I thank my colleagues, both on the Commission and at Audit Scotland, who have shown such professionalism and commitment for their support as well as the many partner organisations we work with. I wish you all the best for the future.

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