Laura Spira’s letter on the Post Office scandal (January 18) raises some interesting questions about public sector board structures, their advantages and limitations.
One important difference between the public and private sectors is the concept of the accounting officer, normally the permanent secretary of a Whitehall department. Not only must he or she sign off the department’s accounts but they are also accountable to parliament for how the money is spent.
The department’s board, including its non-executive directors, will advise and support accounting officers but in many ways their responsibilities are more personal and onerous than those of a chief executive in the private sector, where a more collegial board environment is the norm.
As Professor Spira suggests, perhaps each can learn from the other.
Jeremy Wagener
Boxford, Suffolk, UK
