IN reference to your headline What another waste of money', dealing with patients who miss appointments, I could never understand the rules of accountancy that postulate that money is wasted when appointments are missed.

Whatever happened to Next'?

As in my experience at the hospital, appointments are late or double-booked etc, then if someone misses their appointment, the next person goes in place.

The staff are still there and will go home on time whatever happens. They have been paid by the day, not the patient!

The waiting times usually mean that you settle down for 20 minutes or so before you are seen and the parking ticket runs out! I have to ask, is this attitude all about Government targets?

I really do not think that £2.6m a year is forfeited by the NHS, because 22,563 people did not keep their appointments.

If they had all turned up, some of them would have waited to see the consultant in the early hours of the morning. No, they would have been sent home and told to try again at a later date.

Creative accountancy can make profit or loss at the whim of the bean counter'.

Money gets wasted when buildings are created and are never used, like the hospital next door.

This was built for recuperation. Not a chance!

Now you get sent home to take your chances, with care in the community!

B E WOODHAM Old Town Swindon