The study has, for the first time, counted in a comparable way across all councils how many staff actually manage other staff. The number of managers as a proportion of total staff varies from 5% to 9%, depending on the particular service. Since managers are paid more than other staff the cost of managers varies from 10% to 20% of total staff cost. In the four services examined the total number of managers was just under 3,000; the total number of staff was 51,000.
Audit Scotland