Recommendation 13

NHSX is not a statutory body and does not prepare financial statements for audit. We asked how the Department was tracking the performance of NHSX and ensuring that money was being well used given that NHSX was not audited. The Department explained that NHSX’s funding came from the budgets of the Department and NHSE&I, and would therefore follow the normal funding allocations processes within each of these organisations. The Department accepted that the budgetary arrangements for digital transformation were not straightforward and this was an area it should keep under review. It said that it would be worthwhile to get “the money tidied up” so that there was greater accountability over how NHSX prioritised its spending.22