Description of the content of Figure 4

Figure title: Financial information systems and controls – grades for 2006/07 to 2008/09, as percentages.

Figure 4 shows the trend in grades for all 150 entities for the financial information systems and controls during the past three years. The overall trend is pleasing because it shows that entities have generally improved their grades. This reflects that entities have satisfactorily made the changes that we recommended to them.


very good
good
needs improvement
2006/07
21%
68%
11%
2007/08
31%
60%
9%
2008/09
35%
57%
8%