An evaluation of NHS procurement spending during the COVID-19 pandemic

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Executive summary

An overview of the report, provides NHSCFA’s opinion of NHS organisations’ financial governance, assurance and fraud risk management for the periods examined as part of the Covid-19 post event assurance exercise

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Contract risk management

This section provides an overview of where actions were taken by NHS organisations to avoid identified risks within contractual arrangements

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Direct award of contracts

This section provides an overview of how NHS organisations performed and managed their fraud risks during the exceptional period presented by Covid-19

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Supplier relief payments

This section provides an overview of how NHS organisations managed their fraud risks in the application of supplier relief payments to suppliers to ensure service continuity during Covid-19

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Counter Fraud Action Plan

Sets out the recommendations and actions to be consider by the sector

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Objective, Scope and Limitations

This section provides an overview of NHSCFA’s Covid-19 Post Event Assurance project object, its scope and limitations

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Methodology

Provides detail of the methodology and analysis used to assess NHS organisations’ financial governance, assurance and fraud risk management for the periods examined as part of the Covid-19 post event assurance exercise

Our classification system

Report classification and rating system

An evaluation of NHS procurement spending during the COVID-19 pandemic

This report presents findings and recommendations from the Covid-19 PEA exercise, which examined NHS spending behaviours at a local level during the early stages of the Covid-19 pandemic.