SIR - At the end of the financial year 2006-2007, after sacking 22,000 staff in the NHS, it became apparent that there was a £5 million underspend.

Some trusts overspent, some underspent, but we all pay our National Insurance contributions as a nation. You recently reported that four schools were in trouble for overspending £2 million, yet the Bradford education system had a balance overall of £7 million.

Staff at Scarborough NHS Trust will be sacked for overspending when in fact nationally we are in surplus.

I remember hearing about the economics of the madhouse, shutting pits and importing coal.

Are we now to endure the accountancy of the madhouse.

Alan Holdsworth, Wellhouse, Mirfield