§ Dr. Julian LewisTo ask the Secretary of State for the Environment, Transport and the Regions to which officials and members of the Audit Commission the Quality Control Review team submits its preliminary findings in respect of the work of an individual auditor. [116435]
§ Ms Beverley HughesThe views of the Review Team are not submitted to officials or members of the Audit Commission prior to the submission of the final Quality Control Report, which is submitted to the Director of Audit Policy and Appointments.
§ Dr. Julian LewisTo ask the Secretary of State for the Environment, Transport and the Regions if he will list the quality control reviews conducted in(a) 1994, (b) 1995 and (c) 1996, when (i) the Controller or (ii) any other official or member of the Audit Commission altered, or asked or required to be altered, the team's findings in respect of an individual auditor. [116438]
§ Ms Beverley HughesApart from members of the Review Team and the Director of Audit Policy and Appointments, neither the Controller nor any other official nor any Commissioner is involved in determining the results of Quality Control Reviews.
§ Dr. Julian LewisTo ask the Secretary of State for the Environment, Transport and the Regions if he will list the auditors in London who were subjected to the Audit Commission's Quality Control Review process in318W (a) 1994, (b) 1995 and (c) 1996, together with the findings of (i) unsatisfactory, (ii) satisfactory and (iii) excellent in each case and on each occasion. [116439]
§ Ms Beverley HughesThe Audit Commission did not operate a grading system of unsatisfactory, satisfactory and excellent for the years in question. The work of no audit supplier was considered unsatisfactory in the period concerned.
§ Dr. Julian LewisTo ask the Secretary of State for the Environment, Transport and the Regions which officials and members of the Audit Commission have the authority to alter, or ask or require to be altered, a preliminary finding by the Audit Commission's Quality Control Review team. [116437]
§ Ms Beverley HughesApart from the Review Team and the Director of Audit Policy and Appointments, no officials or Commissioners have any involvement in determining the results of a Quality Control Review.
§ Dr. Julian LewisTo ask the Secretary of State for the Environment, Transport and the Regions what is the basis on which the work of an individual auditor is selected for review by the Audit Commission's Quality Control Review team. [116434]
§ Ms Beverley HughesThe basis of selection is to choose:
- an audit from each District Auditor and Partner every year;
- an audit from each Audit Manager at least every three years;
- the same audited body no more often than every three years;
an approximate apportionment of Quality Control Review effort between NHS and local government audits each year.
§ Dr. Julian LewisTo ask the Secretary of State for the Environment, Transport and the Regions if he will list(a) the preliminary and (b) the final findings of (i) unsatisfactory, (ii) satisfactory and (iii) excellent awarded by the Audit Commission's Quality Control Review process on (1) the two occasions in 1994, (2) the two occasions in 1995 and (3) the occasion in April 1996 when reviews were undertaken of the Auditor's investigation into Westminster City Council's designated sales policy. [116440]
§ Ms Beverley HughesOnly one of the reviews conducted in the years 1994, 1995 and 1996 was a comprehensive QCR report on the audit of the accounts of Westminster City Council and that related to the 1994–95 audit year. I understand that the auditor's overall performance was adjudged better than the level required by the Commission's Code of Audit Practice.
§ Dr. Julian LewisTo ask the Secretary of State for the Environment, Transport and the Regions how many quality control reviews were carried out in(a) 1994, (b) 1995 and (c) 1996, where the preliminary finding awarded differed from the final finding awarded. [116436]
§ Ms Beverley HughesThis information about the overall number of reviews is not available centrally.