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Review of capital expenditure in the NHS

The National Audit Office is undertaking a review of capital expenditure in the NHS.

This follows on from our January 2019 report on NHS Financial Sustainability, which described issues with capital funding and planning, or how the NHS spends money on buying or improving assets such as facilities and technologies. This review will build on these findings and aims to provide an accessible and factual overview of the relevant financial concepts and systems.

The review will describe the capital funding process and how it is administered nationally; access and availability of capital investment to NHS trusts and related bodies; the impact of revenue pressures for day-to-day services on capital investment; and a review of the accounting methodologies adopted by NHS trusts.