tailieunhanh - Financial Audit of Central Government and NHS Bodies in Wales 2007 _part2

Trong tài khoản của cơ quan chuẩn bị đã được kiểm toán phải đảm bảo rằng chất lượng của tài khoản hàng năm của họ và thông tin tài chính tiếp tục được cải thiện, trong khi vẫn đạt được các khoảng thời gian tăng tốc cần thiết cho việc chuẩn bị của họ. | Figure 1 While improvements are required in some areas there are a range of actions now being put in place by the Assembly Government and other bodies to address these Improvements Required Improvement Actions in Place Over accounts preparation Audited bodies must ensure that the quality of their annual accounts and financial information continues to improve while still achieving the accelerated timescales required for their preparation. The Assembly Government s Resource Accounting Project Board has instigated a detailed project plan and monitoring process for the preparation and audit of the 2006 2007 accounts. This aims to allow sufficient time for detailed management review which should assist in identifying omissions and disclosure errors within the financial statements prior to their submission for audit. Over management of expenditure on grants Where audited bodies provide grants to other organisations the funds provided need to be closely controlled and monitored in order to ensure that funds are used for the purposes intended. As a result audited bodies need to ensure that their grant monitoring procedures are understood and adhered to by all parties involved. In March 2007 a Community of Practice for grant management was established within the Assembly Government. Its purpose is to enable a continuing exchange of ideas and the effective dissemination of good practice throughout the organisation and the wider public sector in Wales. The Assembly Government has also arranged training and workshops for grant claimants supported by specialist staff from the Wales Audit Office which were well attended during the year. The Assembly Government has asked the Accounting Officers of its relevant sponsored bodies to review the controls they have in place for the management of grants expenditure. Over management of assets Capital Investment accounts for a significant portion of Welsh public sector resources the total net worth of assets held by public sector bodies .