Lee
Yes I agree that if you are a budget holder you should be responsible for the expenditure within that budget.
However, the rest of your post highlights part of the problem.
There are massive overspends in some Trusts, which means that there has to be under spends in other areas to balance the books and ultimately cuts. As I said initially, there is only a finite budget in the grand scheme of things and any argument about departmental budgets are insignificant and a hospital should be able to run a range of services without bickering about who "owns" what equipment.
As I also said, the emphasis should now be on Value for Money and Efficiencies. It is a fact that finance has doubled to the NHS under Labour, however, efficiency has decreased. In addition, next year there are going to be cuts of up to 15% in the overall budget available, but the same services will be expected.
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Sometimes You Can't Make It On Your Own.