EXMOOR National Park Authority is using its resources "efficiently and effectively" according to the findings of its latest annual audit of accounts.

Auditors found the authority had made good progress in implementing a range of recommendations made during the last audit.

They found that adequate controls were in force to ensure financial affairs were conducted properly and that the key elements of the best value system had been embraced.

However, the auditors said more guidance was needed in the procurement of goods and services under the value of £25,000 as existing rules needed to be clarified and tightened.

The authority was recommended to widen the scope of its best value reviews and compare performance on a yearly basis.

Staff were also urged to ensure the accounts were available for audit on time in future, having missed the deadline by a month due to "exceptional circumstances".

A report by the auditors stated: "While this requirement has been met in previous years, the additional burden upon the relatively small team organising the Association of National Park Authorities conference in 2000-01 and the introduction of the best value accounting code of practice meant that the accounts were not ready to be presented to members of the authority at its meeting in early September.

"The final, audited accounts, were presented to the next meeting of the authority on November 20.

"While we recognise the exceptional circumstances in 2000-01, we emphasise that this requirement should be met in future years."

The auditors found the authority had reported a surplus of £7,000 in the last financial year, but noted that the introduction of the Countryside and Rights of Way Act was likely to have an impact on the authority's finances in future years.

The report concluded: "Our overall assessment is that the authority continues to maintain adequate arrangements to ensure the proper conduct of its financial affairs.

"The authority's financial systems are generally sound, with a strong overall control culture.

"We are generally satisfied that the authority has appropriate arrangements in place to manage its performance and secure economy, efficiency and effectiveness in the use of its resources."

Charles Burrows, the authority's chief finance officer, told members at Tuesday's meeting of the authority's resources committee that the "constructive and positive" report was to be welcomed.

He said: "It enables members to take satisfaction from the outcome and comfort from the work carried out by the auditor.

"However, it is imperative that financial discipline is maintained and every opportunity taken to update and improve systems and procedures to maintain the financial stability and standing of the authority, which the auditors have validated."