THE North West Ambulance Service is not handling its finances as well as it was a year ago, according to a report published by the Audit Commission today (Thursday).

Accountants rated the NHS trust two out of four for the way it manages its finances, workforce and assets to deliver value for money.

In 2007/08 it scored three.

The University Hospitals of Morecambe Bay NHS Trust, which runs Westmorland General Hospital, Furness General Hospital and the Royal Lancaster Infirmary, maintained its rating of three, as did Airedale NHS Trust in Craven.

Meanwhile Cumbria and North Lancashire teaching primary care trusts both scored two out of four for use of resources. The Cumbria trust had previously scored three.