Recommendation 32

There have been other qualifications across the Departmental Group. The NHS Property Services (NHSPS) accounts were qualified in 2021–22 as NHSPS were unable to demonstrate compliance with the Financial Reporting Framework and account for the expenditure, assets and liabilities arising from certain contracts in accordance with IFRS16 Leases. There were 182 rental arrangements with approximate annual payments of £7.7 million, and NHSPS was unable to provide documentation to determine the substance of arrangements.62 The NHS England 2021–22 Annual Report and Accounts ‘regularity’ opinion was qualified by the C&AG as ineligible payments were made to suspended medical practitioners; two suspended medical practitioners received suspension payments, over a number of years, with a combined total of £1 million to which they were not entitled.63 In addition, the C&AG qualified his ‘regularity’ opinion on the NHS England 2020–21 Annual Report and Accounts, also as NHS England failed to comply with Managing Public Money and made payment without Treasury approval for a special severance payment.64