FINANCE

Auditors' Local Evaluation and Use of Resources 2008/09 (1st October 2009)

Each year, the Audit Commission assesses how well NHS trusts and primary care trusts manage their resources and deliver value for money. For 2008/09, these assessments have been based on the Auditors' Local Evaluation (ALE) for NHS trusts and Use of Resources (UoR) for primary care trusts. We have published a national report outlining the scores and how they should be viewed in the context of the overall financial performance of the NHS in 2008/09, which is one of a continued improvement in financial stability. NHS foundation trusts are assessed by Monitor.

Auditors make assessments in a number of themes using key lines of enquiry. There are five themes for ALE and three themes for UoR:
ALE

• financial reporting
• financial management
• financial standing
• internal control
• value for money

UoR

• managing finances
• governing the business
• managing resources

Report