Financial reporting - KLOE 1.1 / 1.2

We have identified some notable practice case studies from NHS bodies which have made good progress regarding reporting finances, as reflected in their Auditors' Local Evaluation use of resources score. The case studies are listed below.

Barts and the London NHS Trust - KLOE 1.1

1 October 2009

The Trust set itself a challenging internal timetable to meet the requirements of faster close for the 2008/09 financial statements.

Mersey Care NHS Trust - Faster completion of accounts audit - KLOE 1.1

1 October 2009

To facilitate faster closing, the Trust made available its draft accounts and most of its working papers in advance of the Department of Health deadline in electronic and hard copy formats.

Northamptonshire Healthcare NHS Foundation Trust - Finalising the annual accounts - KLOE 1.1

1 October 2009

The Trust's goal for 2008/09 was to produce draft annual accounts with minimum errors ahead of the new faster closure timetable.

Northumberland, Tyne and Wear NHS Trust - KLOE 1.1

1 October 2009

Over the three years since its formation, the Trust has improved its arrangements for closedown and production of the financial statements each year.

South East Coast Ambulance Service NHS Trust - Improving the readability, usefulness and accessibility of its annual report - KLOE 1.2

1 October 2009

The Trust wanted to improve the readability, usefulness and accessibility of its annual report.

Dartford and Gravesham NHS Trust - Accounts preparation - KLOE 1.1

28 November 2008

Accounts preparation and IFRS implementation.