By the time this column is published, the 2009 Budget will be known, and all the indications in the run-up to Alistair Darling's statement pointed to even greater efficiencies in the public sector. There is no doubt that a large part of the savings will fall on local government. I suppose councils should take this as a compliment, because they have a far better record of achieving efficiencies than central government or the myriad of arm's-length quangos and service-providing agencies. At last, the Government seems to realise that local government is better at many things than it is, and is gradually returning some functions to councils. The problem is that in many cases, it waits until it has made a mess of them before asking councils to pick up the pieces. Take the recent debacle over sixth form funding. The Learning and Skills Council's inability to estimate numbers accurately is likely to leave many potential students without a place in the new academic year. It will, no doubt, be local councils which get the blame this year and next April the problem conveniently transfers to them, together with a funding shortfall. The same can be said for the appallingly-managed Building Colleges for the Future programme. Colleges are left with half-completed projects and now the money seems to have run out. Councils are also taking responsibility for the funding of people with learning disabilities from primary care trusts. Many have failed to agree transfer terms because the level of funding apparently available does not match the costs of the contractual arrangements for the care of clients. Councils will have to pick up the shortfall. I am all in favour of services being transferred back to local government. However, it would be nice if they came back before being completely messed up. Phil Walker is director of finance at Surrey CC