Health

We aim to improve the quality of financial management in the NHS and encourage continual improvement in public services.

We audit NHS trusts, PCTs and strategic health authorities to review the quality of their financial systems and we work with foundation trusts. We also publish independent reports which highlight risks and good practice to improve the quality of financial management in the health service and encourage continual improvement in public services including in the field of public health and health inequalities.

We also work closely with partner organisations in health audit and regulation.

Find out more about our work in this area, including:

• HFMA Primary Care Trust, NHS Trust and Foundation Trust Accounts Guides
• Comprehensive area assessment: the evolution of regulation
• National studies consultation for health 2009/10
• Auditors' Local Evaluation (ALE) 2007/08
• Payment by Results data assurance framework
• Audit Commission Review of the NHS Financial Management and Accounting Regime
• Foundation trusts and Aspirants: the Audit Commission has created the Trust Practice which works with foundation trusts and those aspiring to become foundation trusts. To find out more about our Trust Practice and the services we can offer please refer to the Trust Practice section of the website.
• Health national studies
• Health data briefings

Latest Audit Commission reports

• 13 Mar 2009 – Accounting for LIFT Schemes under International Financial Reporting Standards
  The Commission has issued the attached guidance to its auditors on accounting for LIFT schemes in accordance with International Financial Reporting Standards. In the Commission's view, LIFT schemes are service concession arrangements as defined ...
• 19 Feb 2009 – Review of NHS ISA (UKandI) 260 Reports
  This report sets out the findings of the Audit Commission's analysis of financial reporting issues detailed by auditors in the 2007/08 ISA 260 (annual governance) reports. This review was undertaken in order to identify areas of risk to ...
• 10 Feb 2009 – Comprehensive Area Assessment: Framework document
  Comprehensive Area Assessment (CAA) is a new approach that examines how effectively local public services are performing and improving the lives of the people they serve. Assessments will provide a snapshot of each area, and will act as a ...
• 6 Feb 2009 – Clinicians and finance: Improving patient care
  This is a joint statement by the Audit Commission, Academy of Medical Royal Colleges, Department of Health, the Healthcare Financial Management Association, NHS Institute for Innovation and ...