FINANCE: Auditors have issued a qualified opinion on the financial resilience of Mid Yorkshire Hospitals NHS Trust.

The auditors report from Grant Thornton, dated 9 June, states: “In considering the trust’s arrangements for securing financial resilience, we note that it is recognised that the trust is dependent upon future financial support to achieve statutory break-even in 2011-12.

“The trust is in discussion with key stakeholders within the local health economy relating to the provision of such support, but these discussions have yet to be concluded.”

A board paper from the trust’s assistant finance director notes that, after discussions, the auditors decided they required “explicit agreement to be in place for any external transitional support which the trust requires for the forthcoming period. Due to timing, the trust was unable to secure a written agreement within the health economy relating to transitional support, albeit that there remains a commitment to work together to resolve the matter during the year”.

The paper says: “The result is that the trust auditors have been required to qualify their view of the trust’s financial resilience by adding a note to their auditors report. It must be noted that there is no qualification on the accounts themselves.”