The expenditure on accountants for the financial years 2010 to 11 and 2012 to 13 is as follows:
|2010 to 11||981,787|
|2011 to 12||1,245,268|
|2012 to 13||1,408,239|
The costs above include the staff costs of qualified accountants, employed by the Department, interim staff and accountancy consultants. They exclude any general management consultancy costs, the analysis of which would involve disproportionate cost to extract to cost of accountancy advice.
The increased costs in the financial years 2011 to 12 and 2012 to 13 arise from the additional work required to implement HM Treasury's “Clear line of sight” requirements to produce consolidated departmental accounts that comply with the appropriate International Financial Reporting Standards.