The National Audit Department said the financial management of government agencies showed an improvement last year than the previous year.      

It attributed the improvement to the implementation of a rating system based on the accountability index, saying it spurred heads of departments to give a more serious attention to the financial management.      

In a statement on the 2009 Auditor-General's Report which will be tabled in parliament on Monday, the department said that of the 386 agencies evaluated last year, 47 or 12.17 percent were rated "very good".      

In 2008, of the 275 agencies evaluated, only 20 or 7.27 percent were given the top rating.      

Based on the audit on 382 financial statements of government agencies last year, a total of 357 or 93.5 percent were given audit certificates without reprimand.      

 The financial statements of the remaining 25 or 6.5 percent of the agencies were given audit certificates but with reprimand due to the failure to comply fully with the accounting standards.      

The evaluation was made on the financial management of ministries, departments, statutory bodies, local authorities and Islamic religious councils to find out whether their financial statements were prepared based on the accepted accounting standards and reflect their actual financial positions.      

Each year the National Audit Department carries out performance audit aimed at gauging how far the government's activities and projects were planned, implemented and monitored effectively and efficiently as well as whether the original objectives of the programmes have been achieved.    

It also aims at gauging how far public funds have been spent in a prudent manner without extravagance or wastage.      

The agencies with the "very good" rating are:      

Federal level: Local Government and Housing Ministry, International Trade and Industry Ministry, Plantation Industries and Commodities Ministry, Natural Resources and Environment Ministry, Women, Family and Community Development Ministry, Prime Minister's Department, Works Ministry, Agriculture and Agro-based Industry Ministry, Human Resources Ministry, Federal Territories and Urban Wellbeing Ministry, Malaysian Nuclear Agency, Minerals and Geoscience Department, Peninsular Malaysia Marine Department, Department of Survey and Mapping Malaysia, Putrajaya Corporation and Malaysia Productivity Corporation.      

State jevel: Sabah State Treasury Department, Penang State Finance Department, Sarawak State Treasury Department, Negeri Sembilan Finance and Treasury Department, Perak Finance Department, Johor State Social Welfare Department, Melaka Syariah Court, Barat Daya District and Land Office, Seremban District and Land Office, Kubang Pasu District Office, Kota Marudu/Pitas District Council, Pekan District Council, Sipitang District Council, Tambunan District Council, Alor Gajah Municipal Council, Port Dickson Municipal Council, Sungai Petani Municipal Council, Kelantan Islamic Religious and Malay Customs Council, Terengganu Islamic Religious and Malay Customs Council, Kedah Islamic Religious Council, Negeri Sembilan Islamic Religious Council, Selangor Islamic Religious Council, Sarawak Islamic Council, Johor Corporation, Kelantan State Economic Development Corporation, Terengganu State Economic Development Corporation, Kedah State Development Corporation, Sarawak Economic Development Corporation, Penang Development Corporation, Miri Port Authority and Sabah Credit Corporation.      

- Bernama