Publication: A matter of trust - Guidance on health trust reorganisation

High level guidance is being issued to trust board members, audit committees and auditors in Scotland to help reduce the risk of NHS reorganisation. The guidance, issued by the independent Accounts Commission for Scotland, says it is essential that trusts give high priority to creating a sound governance framework and that if they get these arrangements right in the early years the likelihood of problems in future years will be significantly reduced. The Commission makes 10 recommendations to the new trusts which come into being on 1 April.