§ Mr. CohenTo ask the Secretary of State for Health what are the differences between(a) a health trust and (b) a district health authority (i) statutory and (ii) management accounts; and which accounts are used to assess the financial position of the trust or authority.
§ Mr. SackvilleManagement accounts are produced during the financial year by trusts and health authorities for performance management purposes. They provide internal information based upon unaudited figures, including some estimates and forward forecasts. This internal management information is succeeded by the statutory annual accounts which are subject to full audit and are therefore not available until after the end of the year.