Description of the content of Figure 24

Figure title: Financial information systems and controls.

Figure 24 is a bar graph. It does not show the exact percentages for the DHBs' grades for the last three financial years, but the y axis goes up in 10% increments (from 0 to 80%). The x axis shows the range of grades, from very good on the left-hand side of the axis, through good and needs improvement to poor on the right-hand side of the axis.

Figure 24 shows that, for the last three years, no DHBs have been graded as very good. Between 65-72% of DHBs were graded as good for their financial information systems and controls. For the most recent audits, there was a slight shift away from "needs improvement" towards "good". None were graded as poor in any of the three financial years shown.