Auditor General reports on issues raised in audits of NHS accounts
The Auditor General for Scotland, Caroline Gardner, has issued reports to the Scottish Parliament on matters raised in the audits of the 2013/14 accounts for NHS 24, NHS Highland and NHS Orkney.
The reports draw Parliament's attention to:
- Problems and delays with NHS 24 implementing a major new IT system as part of the Board's Future Programme, and the significant financial implications of the delays, including high risks to the board achieving its financial targets from 2014/15;
- Significant weaknesses in financial management in NHS Highland during 2013/14. These weaknesses were a major factor in the board requiring brokerage of £2.5 million from the Scottish Government to break even;
- Poor financial management in NHS Orkney during 2013/14. The board required brokerage of £1 million from the Scottish Government to break even, and there are concerns about the capacity of the finance team to cope with future pressures;
NHS 24 planned to implement the Future Programme in September 2013, but this has now been delayed until at least October 2015. The board has invested significantly in the programme over the past four years. The total cost to date is £38 million, considerably more than the expected cost of £29.6 million. NHS 24 expects to incur further additional costs of £14.6 million. The board has received £20.76 million brokerage from the Scottish Government since 2011/12 to help fund the Programme.
NHS Highland required brokerage from the Scottish Government mainly due to overspend and weaknesses in financial management at Raigmore Hospital. Other factors were increased spending on agency and locum staff, and meeting national waiting time targets. The main reason for NHS Orkney needing brokerage was hiring locum doctors to cover vacant medical posts. There was a reliance on non-recurring savings by both health boards, which is not sustainable in the long-term.
The Auditor General's reports are available to view at:
www.audit-scotland.gov.uk
