The Code of Audit Practice requires auditors to produce an annual audit letter. It provides a commentary on the results of the auditor’s work and highlights any issues that the auditor wishes to the attention of the public. View NHS’s Kernow’s annual audit letter (PDF, 331 KB).
The Trade Union (Facility Time Publication Requirements) Regulations 2017 took effect on 1 April 2017, this means that NHS employers are now required to publish certain information on trade union officials and facility time on their website and within annual reports. This report is be updated annually.
Read the 2018/19 trade union report for 2018/19 (PDF, 83 KB).