The NHS Fraud Reference Guide - Performance reporting

This relates to accounting for performance in the NHS. This would include issues around accounting for response times and waiting times.

Types of fraud involving this category


Data Manipulation/false accounting

This relates to the data being recorded in relation to performance.

Emergency service response times

This relates to the deliberate falsification of recorded NHS data in respect of response times to inaccurately reflect performance.

A & E waiting times

This relates to the deliberate falsification of recorded NHS data in respect of A & E waiting times to inaccurately reflect performance.

Hygiene/infections and patient safety

This relates to the deliberate falsification of recorded data in respect of hygiene, infection and or patient safety data to inaccurately reflect performance.

Performance indicator

This relates to the deliberate falsification of a key performance indicator that measures another aspect of delivery of the service.

False accounting

This relates to performance or assets which are deliberately overstated, or liabilities which are deliberately understated, with the intention of appearing financially stronger or better performing.

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