§ 30. Mr. Ralph HowellTo ask the Secretary of State for Health if he will make a statement on the effectiveness of the accountancy and auditing systems operating within the National Health Service.
§ Mr. FreemanThe statutory auditors regularly review the effectiveness of the well-documented accountancy and audit arrangements in the NHS, and the annual report of the director of NHS audit sets out their findings. For 1987–88, the auditors found material errors leading to qualification of their certificate in respect of five health authorities of the 334 audited; the audits of the 1988–89 accounts have not yet all been finalised.