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  4. Financial Management in the NHS: Report on the NHS Summarised Accounts 2007-08

    Report Financial audit

    Published on:

    The NHS reported a surplus of £1.67 billion in 2007-08. According to a report jointly prepared by the Audit Commission and the National Audit Office and published today, the surplus achieved reflected good use of resources rather than a failure to deliver healthcare. The Department of Health (DH) has given a commitment that the NHS […]

  6. Funding healthcare: Making allocations to local areas

    Report Value for money

    Published on:

    There is wide variation in the extent to which £79 billion in central funding allocated to local health bodies differs from target allocations that are based on relative need.

    • This is NAO’s first report on funding since the 2013 health reforms took effect. Where possible comparisons have been made with funding under the previous system set out in a 2011 NAO report.

  7. Confirmed impacts: Securing the future financial sustainability of the National Health Service

    Report

    Published on:

    We found that the 2007-2011 Peterborough and Stamford Hospitals NHS Foundation Trust Board’s poor financial management and procurement of an unaffordable PFI scheme had left the Trust in a critical financial position.

    This NAO impacts case study represents one example where there has been some beneficial change, whether financial or non-financial, resulting from our involvement.

  10. Code of Audit Practice

    Find out about the Code of Audit Practice, the NAO’s role and supporting guidance for local auditors.

  11. NHS Pay Modernisation in England: Agenda for Change

    Report Value for money

    Published on:

     According to a National Audit Office report, the NHS has successfully transferred 1.1 million NHS employees on to a new simplified pay system. Given the scale of the NHS this was a substantial task which the NHS, in partnership with the trade unions, achieved in a short timescale. There are some examples of NHS trusts […]

  12. Local Audit Code and Guidance team

    The NAO’s Local Audit Code and Guidance (LACG) team is responsible for our work on the Code of Audit Practice and supporting guidance to local auditors arising from the Local Audit and Accountability Act 2014.

  14. Public Health England’s grant to local authorities

    Report Value for money

    Published on:

    Public Health England has made a good start in supporting local authorities with their new responsibilities for public health but it is too soon to tell whether its approach is achieving value for money.

  16. Managing the transition to the reformed health system

    Report Value for money

    Published on:

    Although new organisations set up as part of the reformed health system were ready to start functioning on time, the transition to the system is not yet complete.

  18. Accountability to Parliament for taxpayers’ money

    Insight Good practice guides

    Published on:

    The incentives on government Accounting Officers to prioritise value for money are weak compared to those associated with the day-to-day job of satisfying Ministers.