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.

  • Image of performance graphs on an IPad.

    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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