The National Museums and Galleries of Northern Ireland (MAGNI), created in 1998, brought together the Ulster Museum, the Ulster Folk and Transport Museum, and the Ulster-American Folk Park (and it is also responsible for the operation of W5, the first Science Discovery Centre in Ireland, opened in 2001). The collection comprises some 1.45 million artefacts and works of art. The NIAO examined the structure of MAGNI, and the documentation and storage of the collection. Since 1994 all acquisitions have been documented to SPECTRUM (Standard ProcEdures for CollecTions Recording Used in Museums) standards, an internationally recognised standard for museum documentation. Although considerable progress has been made in computerisation, less than ten per cent of records are currently computerised. NIAO recommends: (i) a key performance indicator covering the percentage of the collection documented to international standards, reported annually; (ii) more photographing of important items (for records and internet use); (iii) regular physical inspection of a sample of records. At present only ten percent of the collection is on display. Storage of the remainder in some 50 separate locations was found to be poor or unacceptable in 30 locations, although the main stores holding the bulk of the collection are classed as good to excellent. NIAO welcomes the storage development plan being created, and recommends consideration of a centralized store, and performance indicators on storage conditions and internet accessibility to improve public access to the collections.

Collections Management brings together leading papers exploring some of the major issues affecting collections management. Providing information about initiatives and issues for anyone involved in collections management, Fahy identifies the main issues relating to collecting and disposal of collections and discusses why museums should develop appropriate documentation systems. Examining the status of research within museums, the various sources of advice relating to security and addresses the basics of insurance and indemnity, Collections Management is an invaluable and very practical introduction to this topic for students of museum studies and museum professionals.

Spending on the NHS is the fastest growing area of public expenditure, with a budget for 2004-05 of £69.7 billion, rising to £76.4 billion in 2005-06 and £92.6 billion in 2007-08. Despite the increased resources, the NHS reported an overall deficit of £251 million (including Foundation Trusts) in 2004-05, the first time since 1999-2000 that the NHS as a whole had overspent. In 2005-06, the overall deficit increased to £570 million, with a rise in both the number of NHS organisations (Strategic Health Authorities, Primary Care Trusts, NHS Trusts and NHS Foundation Trusts) reporting a deficit and the proportion of those bodies reporting a deficit. Following on from a report (HC 1059-I, session 2005-06; ISBN 9780102938159) published in June 2006, jointly prepared by the National Audit Office and the Audit Commission, the Committee's report examines three main issues: the factors that led to the deficits, the impact on the organisations involved, and the steps taken to recover the deficits. Amongst its findings, the Committee concludes that there are a number of reasons why NHS bodies are in deficit, with most organisations in deficit tending to have had a deficit the previous year. Bodies already in deficit looking to turn their financial position around can be disadvantaged as they are expected to recover that deficit in the next financial period. The NHS has been under significant financial pressure to meet the costs of national pay initiatives which the Department of Health had not fully costed, and as some NHS bodies have coped better than others in managing these cost pressures, this indicates that the standard of financial management expertise varies across the NHS, as does the level of clinical engagement in financial matters.

Following on from the NAO report (HCP 252, session 2006-07; ISBN 9780102944273) published in February 2007, the Committee has examined the progress that has been made in preparing for the London 2012 Olympic and Paralympic Games and the areas of risk that will need to be managed. The report highlights seven main areas of risk including: i) the governance and delivery structures needed to co-ordinate the multiplicity of organisations and groups involved in the Games; ii) given the immovable deadline of the Games, any slippage in the delivery programme risks rising costs or a reduction in quality; iii) as the ultimate guarantor of funding for the Games, the Government needs to ensure the budget for the Games is clearly determined and effectively managed, given that the costs of the Games were seriously underestimated at the time of the bid; iv) the need for clarity in planning to ensure a lasting legacy for venues after the Games are over; and v) planning to minimise the impact of funding the Games on other National Lottery good causes.

Strengthening governance in the public sector is seen as a means of improving the capability of public bodies to deliver high quality services. The need to promote and encourage good corporate governance within departments and arms length bodies (ALBs) in Northern Ireland has been underscored by several high profile cases of weaknesses which became the subject of recent NIAO/Public Accounts Committee reports: the Northern Ireland Tourist Board, education and library boards, and LEDU. This report, based on a review of six departments and ten of their ALBs, examines three main areas: (1) structural relationships; (2) management of sponsorship risks; (3) accountability. Structures within departments for dealing with sponsored bodies should be clearly defined with clear channels of management, accountability and communication. A coherent strategic management approach should promote consistency of business objectives. Departments and ALBs should co-operate in setting objectives, agreeing targets. Departments should ensure that ALBs have in place necessary financial and management controls and procedures. On risk, departments should have processes in place for the identification and management of risks associated with sponsorship, and these should be regularly reviewed. Internal audit can provide assurance on risk management. To safeguard accountability, effective liaison, reporting and monitoring arrangements are required. ALB boards, and departmental and ALB audit committees have crucial roles in accountability.

The Ministry of Defence (MoD) has an extensive and complex estate of some 24,000 hectares, and after the Forestry Commission, is the second largest landowner in the UK. The estate is valued at over £18 billion and costs some £3.3 billion to operate. The estate is seen as essential to the delivery of military capability and the welfare and morale of Service personnel. This report, from the Committee of Public Accounts, has taken evidence from the MoD on the standard of living accommodation, the Department's ability to prioritise estate projects effectively, and its response to staff shortages. It follows on from an NAO report (HCP 154, session 2006-7), Managing the Defence Estate: Quality and Sustainability (ISBN 9780102944679). It sets out 9 recommendations, including: more than half of single living accommodation and over 40% of family accommodation does not meet the Department's definition of high-quality accommodation and is therefore substandard; that poor accommodation has a negative impact on retention rates; there is no information on when poor accommodation is to be upgraded, with some military personnel and their families having to continue to live in substandard housing for the next 20 years; there are gaps in the Department's understanding of estate costs; the Department employs only 56% of safety works staff and 57% of quantity surveyors that it needs; that implementing energy saving measures at its' defence sites would bring environmental benefits and savings of more than £2 million annually.

The Assets Recovery Agency (the Agency) was set up in 2003 to recover assets from criminals using new and unique powers of civil recovery as well as criminal confiscation and taxation. It was also tasked with the training, accreditation and monitoring of financial investigators. The Agency is to be disbanded in 2008. It was set up with insufficient preparatory work. There was no business case setting out the expectations for the Agency, resulting in unachievable delivery aims. It is reliant on cases being referred to it by other authorities, but only 707 cases have been referred from 129 out of 696 potential referral partners. The Agency did not develop effective work processes: it failed to keep a comprehensive database of cases referred to it; it did not invest in a time-recording system to manage and monitor staff time and the cost of cases; and it failed to put in place processes to enable management to monitor the progression of cases effectively. Receivers' fees accounted for almost a quarter of the budget but fixed price contracts were not introduced until April 2006. The Agency's office is in central London, heavily reliant on temporary staff, and with high levels of staff turnover. The Agency had recovered assets amounting to only £23 million by December 2006 against expenditure of £65 million, and it has not met its target of becoming self-financing by 2005-06. Asset recovery has been slow because in most cases the full value of the assets was pursued through the courts rather than seeking settlement for a proportion of the assets. The Agency has not been adequately monitoring the accreditation of trained financial investigators. Of the 4,500 financial investigators trained at almost £700 per place, only 1,400 of those were active in the role by summer 2006.