Amyas Morse

Sir Amyas Charles Edward Morse, KCB, is a British auditor who is the current Comptroller and Auditor General of the National Audit Office, an independent Parliamentary body.^[1][2][3]

Morse led the Coopers and Lybrand practice in Scotland before moving to London to manage the London City Office, subsequently becoming executive partner of Coopers and Lybrand UK. He was a global managing partner at PricewaterhouseCoopers before he was named Comptroller and Auditor General, succeeding Tim Burr.^[1]

Sir Amyas is responsible to the Public Accounts Commission, a Commons committee, for actions taken over the extent of audit scrutiny over public bodies. In 2015 alone there were over 400 accounts certified in law which produced 60 major policy outcomes. In conjunction with evidence sessions and 40 regular meetings with Parliament, the transparency of publications is designed to be timely, relevant and material to future recommendations on issues as wide-ranging as local government, devolution, NGOs, NSDAPs (Non-Statutory Departmental bodies), many of which since 2010 have been foreclosed in reorganization and budgetary cuts. The Commission does not make policy, but it does have a significant input to Treasury decision-making. Sir Amyas has discussed technical difficulties on building an "Accountability model" upon the organizational integrity of which the Government might rely to deliver efficiencies. All expenditure must be made by parliamentary votes and therefore totally demands a record of the method and manner in which the money is spent. Modern Conservatism has required more contracting-out of public services and the use of digital "transformational models" to convert all services to internet transmission. Commercial contracting would include impact on flagship projects such as the "Northern Powerhouse" by linking local to central government through private industry's management processes.

Morse has challenged government thinking on the extent to which cuts fails to take proper account of risk management. One controversial area had been the NHS cuts affecting striking Junior Doctors, a manifestation of current unhappiness over what he labelled as "optimism bias" over the Prime Minister's elision over the process of coping mechanisms to be deployed, and the impact of those changes. Deeper cuts have come at a time in the reduction of "middle-class" higher rate of taxation and inheritance taxes, undermining the moral imperative of "more profound organizational cuts" to the NHS.^[4] On a personal note about "accountability" he asked the committees where the NAO might sit in respect vis a vis the Scottish Parliament, and resource implications. He had added that he needs to be a "detector" as to what is going on; both "careful and stringent."

In 2016 the NAO made 20 corporate redundancies, and another 10 in the audit department in the London office. The Government required the NAO to make a minimum of £1 million efficiency savings. Analysis, digitization and rigorous proven procedures have consistently tightened budgetary constraints and reduced contingency funding. Sir Amyas Morse is a strong believer in "long-term planning" in management and non-political work activity. He was at pains to stress in March 2016 pre-budget scrutiny that the NAO must examine "the business case" to add value to public projects. One such example he has pointed to has been the elimination of mistakes achieved by scrutinizing the HS2 portfolio before its pre-launch date.

Affiliations

• Member, Institute of Chartered Accountants (Scotland)

Honours

Morse was appointed Knight Commander of the Order of the Bath (KCB) in the 2014 Birthday Honours for services to parliament and public sector audit.^[5][3]

References