Each year, the Audit Commission assesses how well NHS trusts and primary care trusts manage their resources and deliver value for money. For 2008/09, these assessments have been based on the Auditors' Local Evaluation (ALE) for NHS trusts and Use of Resources (UoR) for primary care trusts. We have published a national report outlining the scores and how they should be viewed in the context of the overall financial performance of the NHS in 2008/09, which is one of a continued improvement in financial stability. NHS foundation trusts are assessed by Monitor.
Auditors make assessments in a number of themes using key lines of enquiry. There are five themes for ALE and three themes for UoR:
ALE
- financial reporting
- financial management
- financial standing
- internal control
- value for money
UoR
- managing finances
- governing the business
- managing resources
2008/09 was the first year that PCTs were assessed using the new UoR methodology. UoR differs significantly from ALE, although the process and scoring system are similar. The UoR assessment is more demanding than the ALE assessment. It is broader, with a greater focus on outcomes.
The UoR results are a building block in the new Comprehensive Area Assessment to be published in December 2009. The Care Quality Commission, Ofsted, the Audit Commission and the police, probation and prisons inspectorates are preparing a joint judgement on the quality of public services in England's 152 local areas, geared to public opinion surveys and the needs and priorities of different places.
ALE and UoR list of scores
The full list of scores for both ALE and UoR can be downloaded from our website:
Case studies
A series of good practice case studies has also been published to help NHS organisations further improve their financial management.