Although spend through the National Procurement Service (NPS) is increasing, it has not developed as quickly as expected resulting in concerns over its funding and less than anticipated savings
While there has been a significant Welsh Government investment in the Programme, some concerns about its design and delivery remain
While the quality of accounts preparation has improved on last year, organisations continue to face challenges in producing accurate accounts earlier and managing budget constraints
Cardiff Council has put in place better arrangements to deal with longstanding issues, but report finds Council is at critical point if it is to achieve the changes required to deliver improvement.
‘Aspects of its establishment, governance, oversight and early operation were flawed and poorly documented’, says Auditor General, but the concept of the Fund is innovative and has many merits.