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Letter From Richard Douglas Dated 26th March 2004

26 March 2004

Mr Ian Perkin

Dear Ian

Thank you for your e-mail of 15 ^{March 2004 regarding transactions in the 2000-01 annual accounts of three NHS organisations.}

The transactions that you are referring to relate to the provision of ‘transitional provisions adjustment’ funding. These allocations were properly allocated from centrally held funds. Adjustments for this purpose are separately identified in note 2.1 of the Health Authority Accounts. These accounts and those of the trusts involved have been given an unqualified audit opinion by the external auditors.

I therefore see no reason why I should refer this matter to the Audit Commission as you suggest.

However, if you still have concerns over these transactions you can of course raise the matter with Audit Commission yourself.

Yours sincerely