THE Audit Commission suggests the closure of a number of hospital accident and emergency departments (LET, March 18) - shortage of resources no doubt.

Yet only a few days earlier, the National Audit Office published a report on the now-defunct Yorkshire Health Authority, showing that nearly half a million pounds has been misappropriated. And, no one can be held to account because the authority has been disbanded.

But this is par for the course in the public sector where inefficiency, malpractice - and worse - are invariably rewarded by early retirements, transfers to similar well-paid posts, etc, unlike the private sector, where miscreants are held to account.

Over the years, millions of pounds have been squandered in various ways by senior staff in the NHS - the West Midland and South West Wales health authorities being classic examples.

Had steps been taken to recover the monies involved, accident and emergency units could be extended; or, alternatively, a whole range of much-needed treatments could have been made available.

ROGER SHARPE, Whalley Road, Accrington.

Converted for the new archive on 14 July 2000. Some images and formatting may have been lost in the conversion.