The review body groups' settlements this year were partly based on comparability with private sector earnings increases in the year up until autumn 1991.
The detailed standards do not appear to have stopped them. No one can argue against greater comparability of accounts - which is one purpose of the standards.
"Managers of government entities are often more concerned with the political and legal structure and financial-report comparability with profit-making businesses isn't always as high a priority," a foundation spokesman said.