Further supplementary memorandum submitted
by Mr Ceri Stradling, District Auditor
ANALYSIS OF
AUDIT DAYS
BY TYPE
OF AUDIT
WORK
| Type of audit work | Days |
| | 1995-96 | 1994-95 |
| Regularity | | |
| Systems work | 30 | 22 |
| Opinion audit | 20 | 20 |
| Financial standing | 5 | 6 |
| Fraud and corruption | 4 | 3 |
| Legality | 6 | 15 |
| Total regularity days | 65 | 66 |
| VFM (minimum) | | |
| National studies | 10 | 25 |
| Local projects | 15 | — |
| Management arrangements | 4 | — |
| Performance indicators | 5 | 5 |
| Follow up | 1 | 2 |
| Total VFM days | 35 | 32 |
| Contingency | 5 | — |
| Planning and control | 15 | 15 |
| Total audit days | 120 | 113 |
ANALYSIS OF
AUDIT DAYS
BY GRADE
AND MIX
We will provide a rich grade mix of staff locally which will
be supplemented by specialist input from our computer audit staff.
The result is a staff mix, which is significantly better than
the Audit Commission minimum requirements.
| Grade of staff | Days | % | Commission target % |
| District Auditor | 5 | 4 | 3 minimum |
| Audit manager | 30 | 25 | 15 minimum |
| Other qualified | 40 | 33 | 33 minimum |
| Specialist support | 15 | 13 | |
| Trainees | 16 | 13 | 49 maximum |
| Other | 14 | 12 | |
| Total | 120 | 100 | 100 |
30 March 1999
| 
