As part of his financial audit of bodies, of which he is the statutory auditor, the Comptroller and Auditor General audits each of the figures in the remuneration report. This includes the salaries, wages or fees of individual board or commission members. Where the statutory body pays an individual's income tax or employees national insurance contributions as a benefit in kind, these amounts are also audited individually to ensure that they are fairly stated within the remuneration report. Compliance with income tax and national insurance regimes is the responsibility of the individual concerned. HM Revenue and Customs is responsible for the monitoring and enforcement of these regimes.