In its inevitably measured and considered tomes, the PAC has pronounced on the risk for councils in dabbling with commercial activities without the right skills. This is a well made point, although our experience is that councils are recognising this and engaging advisers in supporting and training their staff in these matters. Grant Thornton is running "capacity building sessions with both London Boroughs and west midlands councils to address these very issues. We can't turn the clock back and vibrant councils need to engage commercially to ensure the financial sustainability of public services in their areas.