Why Working for a Combined Authority Is Completely Different to Working for a Local Authority

And Why Understanding the Distinction Is Essential for s151 and s73 Officers

Across the sector, people often talk about combined authorities (CAs) as if they are simply “bigger councils.” They’re not. The difference is fundamental, politically, culturally, and technically. And nowhere is this more visible than in the roles of the s151 officer in a local authority and the s73 officer in a combined authority. The distinction matters because the statutory finance lead in each environment is operating within a completely different organisational purpose. Local authorities exist to deliver services. Combined authorities exist to deliver transformation. That shift, from service stewardship to regional investment leadership, changes everything about the finance role.

Sector voices reinforce this point clearly

• The Chartered Institute of Public Finance and Accountancy (CIPFA) has repeatedly emphasised that

“the financial management of a combined authority is structurally different to that of a local authority, with a far greater emphasis on assurance, investment appraisal, and long‑term programme risk.”

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  The National Audit Office has noted that combined authorities “operate in a complex partnership environment where accountability is shared, negotiated, and often politically contested.” That is a world away from the more contained governance of a single council.

• The Local Government Association has described the s73 role as

“a hybrid of statutory finance leadership, investment director, and regional adviser to political leaders.” 

• No equivalent hybrid exists in a district, county, or unitary authority.

These aren’t subtle differences. They are structural.

The political environment is also fundamentally different

Local authorities operate within a familiar political rhythm: cabinet, scrutiny, ward politics, and a direct line of accountability to residents.

Combined authorities operate in a political space shaped by:

• a directly elected Mayor with a personal mandate

• constituent council leaders with competing priorities

• national government expectations tied to devolution deals

• regional business boards, LEPs, universities, and transport bodies

For a statutory finance officer, that complexity is not background noise. It is the operating environment.

The technical skillset diverges even more sharply

Local authority s151 officers are guardians of financial resilience, revenue budgets, and statutory service delivery.

Combined authority s73 officers are custodians of:

• multi‑year capital investment programmes

• devolved funding streams

• transport and infrastructure portfolios

• assurance frameworks

• economic growth strategies

• long‑term risk and return models

As one CA finance director summarised it:

“If you think like a council finance officer, you’ll struggle. You have to think like an investor, a strategist, and a regional economist.”

This is why the assumption that a CA is simply a “bigger council” is so misleading. Bigger budgets do not equal the same job. The nature of the budget is different. The purpose of the budget is different. The political expectations attached to the budget are different.

Why this distinction is essential for aspiring CA officers

Understanding these differences isn’t a nice‑to‑have. It’s the difference between thriving in a CA environment and struggling to adapt.

Candidates who succeed in combined authorities tend to be those who:

• understand the political complexity

• embrace the investment‑led financial model

• are energised by ambiguity and innovation

• can translate mayoral ambition into financially robust programmes

• are comfortable influencing across multiple organisations

For anyone aspiring to work in a combined authority, particularly in senior finance roles, grasping this distinction is essential. It shapes how you lead, how you advise, how you manage risk, and how you build trust with political leaders who are operating on a regional stage. Only those who truly understand the difference between a council and a combined authority, politically, culturally, and technically, will thrive in the s73 environment.

1. The Political Context: A Different Centre of Gravity

Local authorities operate within a familiar political ecosystem: elected councillors, cabinet structures, scrutiny committees, and a clear line of accountability to residents. The political rhythm is well understood, and officers, particularly s151 officers, work within governance frameworks that have been refined over decades. Combined authorities, by contrast, operate in a different political universe altogether.

Mayoral Leadership Changes Everything

Most combined authorities are shaped by a directly elected Mayor or a politically diverse board of constituent leaders. This creates a political centre of gravity that is fundamentally different from a single local authority.

CIPFA has described this shift clearly:

“The introduction of mayoral leadership creates a new axis of accountability and ambition that does not exist in traditional local government structures.”

This dynamic reshapes the expectations placed on officers:

• A Mayor’s mandate is personal, high‑profile, and often national in tone. Mayors are visible figures with regional and sometimes national platforms. Their priorities often extend beyond statutory services into economic growth, transport, skills, housing, and net zero. Their political capital is tied to long‑term transformation, not short‑term service delivery.

• Constituent council leaders bring their own political priorities and pressures. Each leader sits at the CA table representing a different place, political context, and set of local pressures. The National Audit Office has noted that combined authorities must

“balance the competing interests of multiple sovereign councils while delivering a coherent regional strategy.”

• Officers must navigate a political environment where consensus is harder to achieve and expectations are higher. In many CAs, decisions require unanimity or broad agreement across multiple councils. This makes the political environment more complex, more negotiated, and more exposed to inter‑authority tensions.

  
  

What This Means for Officers, Especially the s73 Officer

For statutory finance officers, this political complexity is not an abstract challenge. It defines the role.

The s73 officer sits at the intersection of:

• mayoral ambition

• constituent council expectations

• government scrutiny

• regional identity

• long‑term investment strategy

This creates a role that is as much about diplomacy and influence as it is about financial stewardship.

As one senior CA finance director put it:

“You’re not just advising one administration, you’re advising a region. That requires political antennae, emotional intelligence, and the ability to translate ambition into something financially credible.”

The political environment of a combined authority is therefore not simply “more political.” It is differently political, more visible, more complex, and more dependent on partnership working than anything found in a single local authority. For officers who thrive in this environment, it can be energising and impactful. For those who expect the familiar rhythms of council politics, it can feel disorienting.

2. The Technical Difference: Investment, Growth, and Strategic Finance

Local authority finance is rooted in statutory services, revenue budgets, and the day‑to‑day realities of delivering essential public services. The financial rhythm is shaped by social care pressures, council tax, business rates, and the constant challenge of balancing revenue budgets in a constrained environment.

Combined authorities, however, are built for something else entirely: investment, regeneration, and long‑term economic transformation. Their financial DNA is fundamentally different.

CIPFA has described this shift clearly:

“Combined authorities operate investment‑led financial models that require a different approach to risk, assurance, and long‑term planning than traditional local government.”

The Treasury Select Committee has also noted that devolved institutions

“must demonstrate robust investment appraisal and programme management capability, given the scale and duration of devolved funding streams.”

This is the world the s73 officer inhabits.

The s151 Officer vs the s73 Officer

While both roles carry statutory responsibilities, the technical focus diverges sharply.

Local Authority s151 Officer	Combined Authority s73 Officer
Oversees revenue budgets, statutory services, and financial resilience	Oversees multi‑year investment programmes, capital portfolios, and devolved funding streams
Focus on service delivery and cost control	Focus on economic growth, leverage, and return on investment
Works within a single organisational culture	Works across multiple councils, partners, and political mandates
Risk management centred on service continuity	Risk management centred on investment, infrastructure, and long‑term commitments

This divergence is not theoretical. It is structural.

A senior CA finance director once summarised it bluntly:

“If you come in thinking this is just a bigger council budget, you’ll fail. It’s a different discipline entirely.”

A Combined Authority’s Financial Landscape Is Closer to an Investment Body

Combined authorities manage funding streams that look more like those of a development bank or infrastructure agency than a traditional council. These include:

• multi‑year capital settlements

• devolved transport budgets

• adult skills funding

• housing and regeneration funds

• net zero and innovation programmes

• gainshare or investment funds tied to economic performance

The National Audit Office has highlighted that combined authorities

“must demonstrate the ability to manage complex, long‑term investment portfolios with clear assurance and value‑for‑money frameworks.”

This requires officers who are comfortable with:

• Complex capital financing

Borrowing, prudential indicators, leverage models, and long‑term repayment strategies become central to the role.

• Long‑term programme management

Many CA programmes run for 10–30 years. This demands a level of forecasting, scenario planning, and risk modelling rarely required in a single council.

• Assurance frameworks

Every CA must operate a government‑approved assurance framework to ensure investment decisions are transparent, evidence‑based, and deliver measurable outcomes.

• Government funding negotiations

CAs negotiate directly with central government on devolution deals, transport settlements, and investment packages. Officers must be adept at presenting business cases, negotiating conditions, and managing compliance.

• Partnerships with business, universities, and transport bodies

CAs sit at the centre of regional economic ecosystems. Finance officers must understand how to structure partnerships, joint ventures, and co‑funded programmes.

As one combined authority chief finance officer put it:

“You’re not just balancing a budget, you’re shaping a region’s economic future.”

This Is Not Simply “Bigger Finance.” It Is Different Finance.

The scale is larger, yes, but scale is not the defining feature. Purpose is.

Local authority finance protects services. Combined authority finance drives transformation.

Local authority finance is about resilience. Combined authority finance is about growth.

Local authority finance is about statutory delivery. Combined authority finance is about strategic investment. For officers stepping into the s73 environment, this shift requires a different mindset, different technical skills, and a different appetite for risk and complexity.

3. Culture and Identity: Do You Really Want to Work for a Combined Authority?

This is the question too few candidates ask themselves.

Combined authorities attract people who are energised by ambiguity, innovation, and regional transformation. They are not built around the rhythms of service delivery, they are built around the momentum of change. That creates a cultural environment that feels fundamentally different from a traditional council.

The Centre for Public Scrutiny once described combined authorities as

“organisations where influence matters more than hierarchy, and where officers must be comfortable operating in a space defined by negotiation, partnership, and long‑term ambition.” 

That is a very different identity to the one many officers develop in local government.

Combined authorities require officers who are:

• Comfortable with political complexity You are working across multiple sovereign councils, a Mayor or board, national government, and regional partners. As one CA director put it: “You need political radar, not just political awareness.”

• Motivated by long‑term impact rather than immediate service outcomes CA programmes often run for 10–30 years. Success is measured in economic growth, infrastructure delivery, and regional transformation, not next quarter’s KPIs.

• Skilled at partnership working CAs sit at the centre of a regional ecosystem involving business, universities, transport bodies, housing providers, and government departments. Officers must be able to convene, influence, and collaborate across organisational boundaries.

• Able to operate without the familiar structures of a council CAs are younger institutions. Their processes, cultures, and governance frameworks are still evolving. Officers must be comfortable with less structure, more fluidity, and a higher degree of organisational ambiguity.

• Resilient in the face of shifting national policy and funding cycles Devolution deals, funding settlements, and government priorities can change rapidly. Officers must be able to adapt, re‑scope, and re‑negotiate programmes at pace.

A senior leader in Greater Manchester once described the cultural shift like this: “In a council, you’re delivering services. In a combined authority, you’re building the future. That requires a different mindset entirely.”

The Fit Question: Stability or Transformation?

If someone wants the stability, rhythm, and clarity of a traditional local authority, a combined authority may feel disorienting. The pace is different. The expectations are different. The political dynamics are different. The organisational identity is different. But for someone who thrives on shaping the future of a region, who enjoys complexity, who is motivated by long‑term impact, who is energised by innovation, it can be the most exciting environment in the sector.

4. What Candidates Must Consider Before Pursuing a CA Role

Anyone looking to secure a role in a combined authority, particularly at senior finance level, should ask themselves three deceptively simple questions. These aren’t box‑ticking exercises. They are the core determinants of whether someone will thrive in a CA or find the environment overwhelming.

As one CA chief executive put it: “Combined authorities don’t just need technical competence, they need people who understand the mission.”

1. Do I understand the unique elements of a combined authority?

This goes far beyond knowing the organisational chart.

It means understanding:

• The political model – the Mayor’s mandate, the role of constituent leaders, and the governance structures that sit across multiple sovereign councils.

• The investment‑led financial framework – multi‑year capital programmes, devolved funding, assurance processes, and the long‑term nature of CA commitments.

• The partnership‑driven culture – the reality that delivery depends on collaboration with councils, businesses, universities, transport bodies, and government departments.

CIPFA has emphasised that “combined authorities require a more strategic, outward‑facing financial leadership model than traditional local government.” 

If a candidate doesn’t understand this, they will struggle from day one.

2. Do my values align with how combined authorities operate?

Combined authorities reward a very particular mindset.

They value:

• collaboration over hierarchy

• influence over control

• innovation over routine

• long‑term transformation over short‑term outputs

Officers must be comfortable working in a space where authority is shared, decisions are negotiated, and progress is often iterative rather than linear.

A senior CA director once said: “If you need clear lines, fixed processes, and predictable rhythms, a combined authority will frustrate you.”

But if someone is energised by shaping strategy, building partnerships, and navigating complexity, the cultural fit can be exceptional.

3. Do I have the technical skills to deliver on the Mayor’s or Board’s aspirations?

This is where many candidates underestimate the shift.

Delivering on a Mayor’s or Board’s ambitions requires:

• the ability to translate political vision into financially credible programmes

• confidence in capital financing, investment appraisal, and long‑term risk modelling

• experience with assurance frameworks and government funding negotiations

• the skill to balance ambition with accountability

The National Audit Office has highlighted that combined authorities “must demonstrate robust programme management and value‑for‑money assurance to justify devolved investment.” 

This places a premium on technical excellence, strategic judgement, and the ability to communicate complex financial issues to political leaders.

Only those who genuinely grasp, and embrace, these elements succeed.

Combined authorities are not for everyone. They demand a blend of political awareness, technical sophistication, cultural adaptability, and strategic ambition that is rare in the sector.

But for those who understand the unique nature of the environment, and actively choose it, the opportunities are extraordinary.

As one s73 officer put it: “You’re not just managing money. You’re shaping a region’s future.”

5. The Bottom Line

Working for a combined authority is not simply a variation of working for a council. It is a fundamentally different professional environment with its own political dynamics, technical demands, and cultural expectations. The assumptions, rhythms, and governance structures that shape local authority life do not map neatly onto the world of combined authorities.

For s151 and s73 officers, the distinction is even sharper. The shift from service‑based finance to investment‑led finance requires a different mindset, different skills, and a different appetite for complexity. It demands comfort with ambiguity, confidence in long‑term capital strategy, and the ability to translate political ambition into financially credible, region‑shaping programmes.

As one CA finance leader put it: “You’re not just balancing a budget, you’re enabling a vision.”

Those who understand this difference, and actively choose it, can play a transformative role in shaping the future of their region. They become strategic partners to Mayors and Boards, stewards of major investment programmes, and architects of long‑term economic change.

Those who don’t will find the environment challenging. The pace, the politics, the expectations, and the scale of responsibility can feel overwhelming if someone is seeking the familiarity of a traditional council setting.

Ultimately, success in a combined authority isn’t about technical competence alone. It’s about alignment, of mindset, values, ambition, and identity. When that alignment is present, the work becomes some of the most impactful and rewarding in the public sector.