Review of capital expenditure in the NHS

Report

by the Comptroller

and Auditor General

Department of Health & Social Care

Review of capital expenditure in the NHS


HC 43 SESSION 2019-20 5 FEBRUARY 2020

Our vision is to help the nation spend wisely.

Our public audit perspective helps Parliament hold government to account and improve public services.

The National Audit Office (NAO) helps Parliament hold government to account for the way it spends public money. It is independent of government and the civil service. The Comptroller and Auditor General (C&AG), Gareth Davies, is an Officer of the House of Commons and leads the NAO. The C&AG certifies the accounts of all government departments and many other public sector bodies. He has statutory authority to examine and report to Parliament on whether government is delivering value for money on behalf of the public, concluding on whether resources have been used efficiently, effectively and with economy. The NAO identifies ways that government can make better use of public money to improve people's lives. It measures this impact annually. In 2018 the NAO's work led to a positive financial impact through reduced costs, improved service delivery, or other benefits to citizens, of £539 million.

Ordered by the House of Commons to be printed on 15 January 2020

This report has been prepared under Section 6 of the National Audit Act 1983 for presentation to the House of Commons in accordance with Section 9 of the Act

Gareth Davies
Comptroller and Auditor General
National Audit Office

28 January 2020



HC 43 | £10.00




This report sets out the facts on capital investment in the NHS. It draws on and expands on issues we cover in our annual report on NHS financial sustainability.




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The National Audit Office study team consisted of:

Fran Barker, John Fellows, Natalie Low and Mark Simpson, under the direction of Robert White.

This report can be found on the National Audit Office website at www.nao.org.uk

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