Description of the content of Figure 14

Figure 14 is a bar graph. It shows that for the last three years' audits, no DHBs have been graded as very good for their financial information systems and controls. The percentages graded as good have been 67%, 67%, and (most recently) 71%. The "needs improvement" grades have been 33%, 33%, and (most recently) 29% of all DHBs.