Accountability Report

Overview

This Accountability Report contains three sections: combined they contribute to demonstrating accountability to Parliament and compliance with corporate governance requirements.

1. The Corporate Governance Report: which explains our governance structure, is set out in three parts:

   • Directors' Report: setting out statutory disclosures not covered elsewhere
   • Statement of Accounting Officer Responsibilities: setting out the requirements placed upon the Accounting Officer and the legislative basis for these
   • Governance Statement: setting out the composition of the NHSCFA and the governance framework
2. The Remuneration and Staff Report. This sets out remuneration and staffing details.
3. The Parliamentary Accountability and Audit Report. Disclosures required by Parliament.

Taken together, these contribute to demonstrating compliance with all our statutory obligations and accounting requirements by providing a clear description of our governance arrangements; how they support achievement of our objectives, and how they enable effective scrutiny and challenge of our internal controls and risk assessment and management measures.

Corporate Governance Report

Directors' Report

The NHSCFA is the special health authority responsible for discharging the Secretary of State for Health and Social Care's counter fraud functions in relation to the health service. These functions are set out at s.195 (2) of the 2006 National Health Service Act.

The NHSCFA, accountable to the Secretary of State, supports the policies of the Secretary of State and complies with statute and any directions given by the Secretary of State. The NHSCFA presents our report and audited financial statement for the year ending 31 March 2026 in the form directed. The Accounting Officer has authorised these financial statements for issue on the date of certification by the Comptroller and Auditor General.

Statutory Instrument 2017 No 958 sets out the requirements for the constitution and membership of the Board.

From 1 April 2025 to 31 July 2025 the Board comprised of Non-Executive Director Gaon Hart as Interim Chair, three further NEDs and three Executive Directors. Gaon Hart served as Interim Chair pending the selection and appointment of the replacement for our previously departed chair. From 1 August 2025 Dame Linda Pollard was appointed as Chair, and served until 27 November 2025, when she ended her tenure. Gaon Hart served again as Interim Chair for the period 28 November 2025 to 31 March 2026 pending the selection and appointment of a replacement. From 17 November 2025 our compliment of NEDs in post reduced to three following one tenure ceasing, following the sad passing of Andrew Flanagan. Tom Hayoe was appointed as a new Chair from 1 May 2026.

The current composition of the Board can be found in the Performance Report. Biographies of all our Board members and their declarations of interest are found on our website.

The Board of directors | NHS Counter Fraud Authority | NHSCFA

NHSCFA Board - register of interests | NHS Counter Fraud Authority

Potential conflicts of interests are considered pre-appointment and reviewed at the beginning of each meeting of the Board and its committees.

The Board has two committees: an Audit and Risk Assurance Committee (ARAC) and a People, Remuneration and Nominations Committee (PREMCO). Together these provide strategic direction and oversight of assurance on risk management, governance, and internal control.

The composition and terms of reference for these committees can be found at NHSCFA Board and Committees Terms of Reference.

The Board supports the Accounting Officer in ensuring that the NHSCFA exercises proper stewardship of public funds, including compliance with the principles laid out in “Managing Public Money”. The relevant sections of HM Treasury’s Corporate Governance Code are also taken into consideration. There were no material departures from requirements relevant to the NHSCFA.

The Accounting Officer is responsible for maintaining a system of internal controls which support the achievement of the NHSCFA objectives in accordance with the above legislation. The effectiveness of these controls is described in our Governance Statement, which explores aspects such as:

The Comptroller and Auditor General is the statutory auditor of the NHSCFA. The fee for 2025 to 2026 is £83,000, compared with £81,000 in 2024 to 2025. No fees for non-audit work have been charged by the Comptroller and Auditor General.

Statement of Accounting Officer's Responsibilities

Under the requirements of the National Health Service Act 2006, and under 6(1) of the NHS Counter Fraud Authority Directions, with Supplemental Directions to the NHS Business Service Authority 2017¹, the Secretary of State has directed the NHS Counter Fraud Authority (NHSCFA) to prepare for each financial year a statement of accounts in the form and on the basis set out in the Direction. The accounts are prepared on an accruals basis and must give a true and fair view of the state of affairs of the NHSCFA and of its income and expenditure, Statement of Financial Position and cash flows for the financial year.

In preparing the accounts, the Accounting Officer is required to comply with the requirements of the Government Financial Reporting Manual and in particular to:

• observe the Accounts Direction issued by the Secretary of State, including the relevant accounting and disclosure requirements, and apply suitable accounting policies on a consistent basis
• make judgements and estimates on a reasonable basis,
• state whether applicable accounting standards as set out in the Government Financial Reporting Manual have been followed, and disclose and explain any material departures in the accounts
• prepare the accounts on a going concern basis; and
• confirm that the Annual Report and Accounts as a whole is fair, balanced and understandable and take personal responsibility for the Annual Report and Accounts and the judgements required for determining that it is fair, balanced and understandable

The Secretary of State has appointed the CEO as Accounting Officer of NHSCFA. The responsibilities of an Accounting Officer, including responsibility for the propriety and regularity of the public finances for which the Accounting Officer is answerable, for keeping proper records and for safeguarding the NHSCFA's assets, are set out in Managing Public Money published by the HM Treasury.

I consider the Annual Report & Accounts to be fair, balanced and understandable.

As the Accounting Officer, I have taken all the steps that I ought to have taken to make myself aware of any relevant audit information and to establish that the NHSCFA's auditors are aware of that information. So far as I am aware, there is no relevant audit information of which the auditors are unaware.