Businesses in this category provide financial, personnel and administrative services, often for public bodies or organisations carrying out civil or government-related work. Finance services may include bookkeeping, budgeting, financial planning, accounts preparation, payroll administration and the management of payments and records. Personnel services can cover recruitment administration, employment records, staff pay and benefits, training coordination and advice on workplace policies. Audit services involve examining financial accounts, transactions and internal procedures to check that records are accurate and that funds are properly managed. Auditors may assess financial controls, compliance with relevant requirements and the effectiveness of processes, then report their findings to managers, governing bodies or clients.