Comptroller and Auditor General (Hansard, 18 February 1980)

§ Mr. Trotter

asked the Minister for the Civil Service (1) (a) what is the total number of people employed in the Department of the Comptroller and Auditor General, (b) how many are professional staff (c) what are the grading of the professional staff, (d) how many are in each such grade, (e) what is the pay scale for each grade, (f) how many are professionally qualified accountants and what particular qualifications they hold; and in the case of (a), (b), (c), (d) and (f), what were the comparable figures for 10 years ago;

(2) what is the total annual income and expenditure of the Department of the 33W Comptroller and Auditor General; how much of the expenditure relates to pay and allowance of the staff; how the charges to customers are computed; and what fee was charged in the most recent year to each customer.

	January 1980	January 1970	Current pay scale
Total staff in post			…	…	…	676	580	—
Total professional staff		…	…	…	…	567	484	—
Deputy secretary		…	…	…	…	3	1	16,714
Director of audit			…	…	…	13	11	14,250–17,000
Deputy director of audit		…	…	…	…	25^*	19	11,750–15,000
Chief auditor		…	…	…	…	83†	66	8,850–11,750
Senior auditor		…	…	…	…	197	72	7,350– 8,900
Auditor	…	…	…	…	…	88	162	5,950– 7,250
Assistant auditor		…	…	…	…	158	153	3,200– 5,700
^* Includes one senior principal scientific officer.
† Includes one economic adviser.

Since 1975 all new audit staff are required to qualify as members of the Chartered Institute of Public Finance and Accountancy. Previously, audit staff had to pass external examinations following a comprehensive three-year training programme, including accountancy and law, specially designed to meet the Department's auditing responsibilities but not leading to the qualification of a professional accountancy institute. Of the present 567 audit staff, 28 hold accountancy qualifications—CIPFA 18, ACCA 6, ICMA 3, FCA 1, three are members of the Chartered Institute of Secretaries and Administrators, 138 are currently undertaking CIPFA training and 20 are studying for one of the above qualifications under bursary or other schemes sponsored by the Department.

The latest estimate of the expenditure of the Exchequer and Audit Department for 1979–80 is £6,404,000 including £5,550,000 on salaries and allowances. Receipts are estimated at £1,188,000.

Fees for those audits for which charges are raised are computed by applying unit costs to the time actually spent on each audit in order to provide for the recovery of the full costs of the service. There is a unit cost for each of the grade of staff involved directly on the audit to which is added an element for all overhead charges in respect of the salaries of senior staff and of administrative expenses falling on the Department's Vote and of costs borne elsewhere including accommodation charges and superannuation. Fees are not charged to Exchequer bodies.

I understand that the Comptroller and Auditor General is writing to my hon.

34W