tailieunhanh - Financial Audit of Central Government and NHS Bodies in Wales 2007 _part3

Sử dụng tài nguyên kế toán tốt hơn sẽ giúp tăng cường quản lý tài chính và nguy cơ Nguồn tài nguyên kế toán là ứng dụng của phương pháp tích lũy dựa trên báo cáo về chi phí của các cơ quan chính phủ trung ương và một khuôn khổ cho việc phân tích, chi tiêu đối với các mục tiêu kinh doanh, liên quan này để kết quả đầu ra ở bất cứ nơi nào có thể. | Better use of resource accounting will help to enhance financial and risk management Resource accounting is the application of accruals based methods for reporting on the expenditure of central government bodies and a framework for analysing that expenditure against business objectives relating this to outputs wherever possible. It means for example that it is when a transaction occurs that determines when it is brought to account rather than the period in which the related cash is received or paid. Financial statements prepared on an accruals basis therefore provide a more accurate record of resources expended. More regular use of accruals based accounting information by public sector organisations will bring several benefits Bodies will have access to regular accruals based management accounts. These will inform managements decision making process providing a clearer picture of an organisations actual performance. Regular reviews of accruals based management information will assist risk management by providing better early warning signs of possible over or under spends. Closedown procedures in an organisation producing regular accruals based information will be more efficient assisting bodies to meet Treasury s faster closing initiative and the Whole of Government Accounts time-table. The faster closing initiative ensures that audited information is made available earlier providing the users of public sector accounts with more up to date and relevant information. In December 2006 the Assembly Government implemented two new financial systems - E-purchases a purchase ordering system and E grants a system for tracking grants payable - designed to improve the quality and timeliness of resource-based financial information available to sub-accounting officers in controlling their budgets. Accurate and timely financial information should be made available and utilised throughout the year and not just to support the production of year-end accounts. The systems