External Audit Management Letter 2014-15

The Trust’s External Auditor is required to summarise their work for the year in an Annual Management Letter. For 2014/15 the key messages were:

The issuing of an unqualified opinion on the Trust’s 2014/15 financial statements (this means that the Auditor’s view is that the Trust followed all accounting rules appropriately and that the financial reports are an accurate representation of the Trust’s financial condition).

The issuing of an unqualified certificate on the Trust’s arrangements to achieve value for money in the use of its resources (this means that the Auditor’s view is that the Trust has maintained proper arrangements in securing economy, efficiency and effectiveness in its use of resources).

The issuing of a limited assurance opinion on the Quality Report (this means that nothing has come to the attention of the Auditor that leads them to believe the content of the Quality Report is not in line with reporting requirements and is not inconsistent with other information sources – the remit of the audit work was set nationally and this is the highest level of assurance that the Trust could receive).