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The NHS Fraud Reference Guide - NHS systems

This relates to fraud in relation to financial accounting, performance, incentives or penalties or any other financial issue.

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Performance reporting

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

This relates to financial accounting, incentives or penalties. This would include Payment by Results matters.
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We estimate that the NHS is vulnerable to £1.21 billion worth of fraud each year.

Report any suspicions or concerns about fraud against the NHS to the NHSCFA.

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