Description of the content of Figure 23

Figure title: Management control environment.

Figure 23 is a bar graph. It shows that, consistently in the last three years, we graded most DHBs as good for their management control environments. Others were graded as needing to improve and very few have been graded as very good.

The graph does not give the precise percentages. The y axis (% of these entities) goes up in 10% increments, from 0% to 80%.

In 2006/07, no DHBs were graded as very good. For the last two years, fewer than 5% have reached that grade.

For 2006/07 and 2007/08, about 75% of DHBs were graded as good, but the percentage dropped closer to 70% for 2008/09.

About 25% of DHBs were graded as needing to improve in 2006/07. The percentage fell to about 20% in 2007/08, and increased again to about 25% in 2008/09.

No DHBs were graded as poor in any of the three financial years covered by the graph.