Recommendation 26

Three Clinical Commissioning Groups (CCGs) paid special severance payments without obtaining the required approvals.47 The C&AG qualified his regularity audit opinion on the NHS England 2020–21 Annual Report and Accounts in respect of one of these, a special severance payment made by Berkshire West CCG to its former Accountable Officer.48 These types of payments should be exceptional and require HM Treasury approval beforehand because they are often novel and contentious. The Department told us it was regrettable that three CCGs had approved and paid severance payments without obtaining the correct authorisation. It said that the NHS is putting in place improved processes, controls and guidance and is considering putting in place proactive control measures to stop this happening again.49