Health
The Audit Commission's work in health
The Audit Commission appoints auditors who carry out audits of NHS trusts, primary care trusts and strategic health authorities.
We publish independent reports highlighting the risks and good practice to improve the quality of financial management in the health service and encourage continual improvement in public services, including public health and health inequalities.
We appoint auditors who carry out audits of NHS trusts, primary care trusts and strategic health authorities and report annually on their findings. Information about our approach to audit and annual audit letters can be found in our audit regime pages.
Payment by Results (PbR) aims to support NHS modernisation by paying hospitals for the work they do, rewarding efficiency and quality. It also carries risks that need to be managed effectively both locally and nationally.
Since 2007 the Audit Commission has delivered a programme of data assurance audits on the data that supports the payments made under PbR. The Audit Commission has also developed the award winning National Benchmarker which allows PCTs and trusts to review and identify not only data quality issues but also to review efficiency and productivity.
Our research focuses on financial and other management issues in the NHS. It draws on analysis of local and national data and aims to NHS bodies and their partners challenge their current arrangements and performance. Our reports are based on independent, authoritative analysis of national evidence and local practice and help to improve the economy, efficiency and effectiveness of local public services. We publish reports on:
From 2005/06, appointed auditors carried out annual assessments of primary care trusts and NHS trusts using the Auditors' Local Evaluation (ALE). ALE assessed how well NHS organisations managed and used their financial resources and highlighted areas for improvement.
In 2008/09, ALE for primary care trusts was replaced by a use of resources (UoR) assessment. Auditors continued to carry out ALE assessments for NHS Trusts.
Auditors carried out use of resources and ALE assessments for the final time in 2009/10.