This impacts case study shows how our accounting expertise provided “invaluable” help in improving the strength and efficiency of the massive process of consolidating all the NHS England and other new health bodies’ accounts.

It is one example of financial or non-financial benefits realised in 2014 as a result of our involvement, all of which are set out in our interactive PDF.

Impacts case study

The reforms to the health system in 2013 created five new bodies which we audit. Four of these were significant in size with the potential to affect materially the 2013-14 Department of Health consolidated resource accounts and one, NHS England, itself represented over 200 new commissioning bodies that consolidated to make the new NHS England group.

What are impacts?

Our work helped the department, NHS England and the other new bodies to improve the strength and efficiency of their consolidation processes and to solve significant problems such as how to account for legacy balances and build stronger group communications. Despite the scale of the changes, the C&AG certified the department’s group accounts and all the associated components before the summer Parliamentary recess in 2014.  As this was only the second year this vast group had achieved certification before the recess the success in managing the change was all the more an achievement. As part of his feedback about the NAO, the department’s Finance Director reported “they have been invaluable as a source of advice and guidance as we have managed the changes arising from the new health and social care system.

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