NHS Ayrshire and Arran 2015/16 Annual Audit Report for the Board of NHS Ayrshire and Arran and the Auditor General for Scotland June 2016 Key contacts Contents Fiona Mitchell-Knight, Assistant Director Key messages .................................................................................................. 3
[email protected] Introduction ...................................................................................................... 5 Audit of the 2015/16 financial statements....................................................... 6 David Jamieson, Senior Audit Manager
[email protected] Financial management and sustainability .................................................... 13 Governance and transparency ...................................................................... 21 Mark Laird, Senior Auditor Best Value ....................................................................................................... 29
[email protected] Appendix I: Significant audit risks ............................................................... 34 4th Floor (South Suite) Appendix II: Summary of NHS Ayrshire and Arran local audit reports 2015/16 ......................................................................................................................... 40 The Athenaeum Building 8 Nelson Mandela Place Appendix III: Summary of Audit Scotland national reports 2015/16 .......... 41 Glasgow Appendix IV: Action plan .............................................................................