PETALING JAYA: Financial performance in Federal Ministries for the 2014 fiscal year has declined compared to the previous two years. According to the Auditor-General's Report series 3, only 20 out of 24 ministries were rated excellent as compared to 23 in 2013 and 22 in 2012. The rest of the ministries were rated as good. "Audit findings revealed that the overall financial performance of the ministries had declined as compared to the previous two years," the report said. However, the report also noted an improvement in financial performance in Federal Departments as 29 out of 51 departments or 56.9% were rated excellent while 22 were rated as good. This is in comparison to 21 out of 45 departments or 46.7% in 2013 and 21 out of 39 departments or 53.9% in 2012. The Auditor General's Department also found that some Federal Departments or Offices at the state or district level did not fully comply with financial laws. "A number offices did not fully comply with stipulated financial regulations. Among them were mail registers, cash books and petty cash books were not properly maintained or updated accordingly," the report found. Furthermore, the report said, surprise inspections were not conducted as required and payment vouchers were not supported by relevant documents. The reports have been submitted to the relevant Heads of Department at headquarters or state levels for further action.