Government accounting standards are improving, according to the National Audit Office.

Parliament's spending watchdog found in a report released on Thursday that Whitehall departments are getting quicker and more accurate in their book-keeping.

However auditor general Sir John Bourn said that more work needs to be done to meet a Treasury target of submitting figures for scrutiny no more than four months after the close of the financial year.

Publishing his conclusions on government accounts for the year 2003/04, Sir John said standards of accountability and probity in government remain high.

He issued qualified opinions on only four sets of departmental resource accounts, compared to eight times in the previous year.

More than four out of five departments had submitted their accounts by October last year and only two missed the deadline of November 2004.

This compared with 11 ministries missing the target in 2002/03.

Treasury target

But with the Treasury calling for submissions to be made by the August following the close of the financial year in April, the NAO said "departments still have much work to do".

"I warmly welcome the steps being taken by the Treasury and departments to improve the professionalism of the finance function," Sir John said.

"The timely submission of accounts is still a problem for many departments, however.

"Fundamental to the success of faster closing is the recognition that producing accounts is not something which is left to the end of the year.

"Robust, accurate and timely financial information is pivotal to improved resource planning. It should be something that departments produce and utilise throughout the financial year.

"The National Audit Office will continue to work with audited bodies to help achieve better financial management and timelier external financial reporting."