HC Deb 06 March 1972 vol 832 cc253-4W
Mr. Oakes

asked the Secretary of State for the Environment how many county boroughs and non county boroughs, respectively, have all their accounts audited by the district auditor and how many by other means.

Mr. Michael Heseltine

Excluding the accounts of the 32 London boroughs, which are audited by district audit, and those of the City of London which are audited in part by district audit, 13 county boroughs and 105 non-county boroughs have all their accounts audited by the district auditor. Seventy county boroughs and 154 non-county boroughs have part of their accounts audited by the district auditor and part by other means.

Mr. Oakes

asked the Secretary of State for the Environment if he will list the responsibilities of the district auditors in his Department other than the auditing of accounts of local authorities.

Mr. Michael Heseltine

The statutory duties of the district auditor are set out in Part X of the Local Government Act, 1933, and in the Audit Regulations, 1934. Excluding the auditing of local authority accounts, those duties are to hear objections to the accounts by local government electors, to exercise the powers of surcharge and disallowance, to allow and certify the accounts of local authorities, and to report to the local authority on the accounts. Under Section 236 of the 1933 Act the Secretary of State may also direct a district auditor to undertake an extraordinary audit of those accounts already subject to district audit. In addition to these statutory duties the district auditor examines and certifies all grant claims made by local authorities on central government. The office of the Chief Inspector of Audit is also available to advise the Secretary of State and central Government Departments on local government financial matters.

Mr. Oakes

asked the Secretary of State for the Environment how many professional and non-professional staff are engaged on work for the District Audit Department.

Mr. Michael Heseltine

At 31st January, 1972, there were 345, professional staff including 70 trainees, and 222 non-professional staff employed in the District Audit Service.