NHS reference cost assurance programme: findings from the 2015/16 audit


Findings from an audit of the 2014/15 reference cost submissions of 79 acute NHS trusts and foundation trusts.

For the 2015/16 programme we appointed PwC to audit the 2014/15 reference cost submissions for a sample of trusts: a total of 79 trusts’ submissions were audited.

This report summarises the findings of the audits and provides recommendations for how the sector can improve its costing and regulatory submissions.

As part of the audit, we asked the 79 trusts to develop action plans to address their respective findings. We expect respective audit committees to oversee the implementation of these action plans.

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