Trafford PCT Annual Audit Letter 23 Oct 2007

Annual Audit Letter Date Last saved: 23/10/2007 13:50:00 Annual Audit Letter Trafford Primary Care Trust Audit 2006/07 - Audit Commission descriptor to be inserted by Publishing- Document Control Author Filename Trafford PCT Annual Audit Letter 23 Oct 2007 Status of our reports The Statement of Responsibilities of Auditors and Audited Bodies issued by the Audit Commission explains the respective responsibilities of auditors and of the audited body. Appointed auditors address their reports to non-executive directors or officers and for the sole use of the audited body. Auditors accept no responsibility to: • any directors in their individual capacity; or • any third party. Copies of this report If you require further copies of this report, or a copy in large print, in Braille, on tape, or in a language other than English, please call 0844 798 7070. © Audit Commission 2007 For further information on the work of the Commission please contact: Audit Commission, 1st Floor, Millbank Tower, Millbank, London SW1P 4HQ Tel: 020 7828 1212 Fax: 020 7976 6187 Textphone (minicom): 020 7630 0421 www.audit-commission.gov.uk Annual Audit Letter │ Contents 3 Contents Summary 4 Key messages 4 Recommendations Purpose, responsibilities and scope 5 Audit of the accounts 6 Accounting issues 6 PCT’s use of resources 7 Value for Money Conclusion 7 Auditor's local evaluation judgement 7 Specific risk-based work 10 National Fraud Initiative 14 ...