INFRASTRUCTURE, GOVERNMENT AND HEALTHCARE. External Audit: Annual Audit Letter 2006-07. West London Mental Health NHS Trust FINAL – 28 August 2007. AUDIT. Content. The contacts at KPMG in connection with this report are:
The contacts at KPMG in connection with this report are:
June AwtyPartnerKPMG LLP (UK)Tel: 020 7311 1769Fax: 020 7311 firstname.lastname@example.org
Marion FollisManagerKPMG LLP (UK)Tel: 020 7311 6387Fax: 020 7311 email@example.com
This report is addressed to the Trust and has been prepared for the sole use of the Trust. We take no responsibility to any member of staff acting in their individual capacities, or to third parties. The Audit Commission has issued a document entitled Statement of Responsibilities of Auditors and Audited Bodies. This summarises where the responsibilities of auditors begin and end and what is expected from the audited body. We draw your attention to this document which is available on the Commission website at www.audit-commission.gov.uk.
External auditors do not act as a substitute for the audited body’s own responsibility for putting in place proper arrangements to ensure that public business is conducted in accordance with the law and proper standards, and that public money is safeguarded and properly accounted for, and used economically, efficiently and effectively.
If you have any concerns or are dissatisfied with any part of KPMG’s work, in the first instance you should contact June Awty, who is the engagement partner to the Trust, telephone 020 7311 1769, email firstname.lastname@example.org who will try to resolve your complaint. If you are dissatisfied with your response please contact Trevor Rees on 0161 236 4000, email email@example.com, who is the national contact partner for all of KPMG’s work with the Audit Commission After this, if you are still dissatisfied with how your complaint has been handled you can access the Audit Commission’s complaints procedure. Put your complaint in writing to the Complaints Unit Manager, Audit Commission, Westward House, Lime Kiln Close, Stoke Gifford, Bristol, BS34 8SR or by e mail to: firstname.lastname@example.org. Their telephone number is 0844 798 3131 [Local rate call], textphone (minicom) 020 7630 0421.Their website is www.audit-commission.gov.uk/aboutus/contactus
The key findings from this work are summarised below:
During 2006-07 you met four of your five statutory and administrative financial targets. Your performance against the Better Payments Practice Code is continuing to improve. However, you still have significant work to ensure that you achieve this target, especially in respect of the non-NHS Creditors payment target. This needs to be balanced against maintaining your cash levels and ensuring you continue to streamline your procedures over the processing of invoices across both your Ealing and Broadmoor sites so that inefficiencies in processes do not impact on your target.
Challenges for 2007-08
You are facing another particularly challenging year ahead, with a forecast surplus of £2.4m projected. You have already identified key cost pressures in respect of the West London Forensic Services Division, Ealing Adult Acute services and the Cassel Service and it is important that you continue to identify efficiencies and develop recurrent action plans to address these pressures. As at the end of June 2007, you were reporting an underspend against your budget of £503k. Whilst this represents a favourable position, this is £90k behind your projection for the same period.
To ensure you remain in recurrent financial balance, you need to prioritise your expenditure and continue to develop your processes over the identification of efficiencies, for example through internal and external benchmarking of your services. You need to continue to ensure you have put in place robust monitoring of your performance against budget to ensure that cost pressures are identified as soon as they arise and action plans are developed to mitigate the risk.
This appendix summarises the main recommendations that we have identified during the 2006-07 year, along with your response to them. The detail of the recommendations have been communicated to you during the year.