Independent report

Payment by results: costing in the NHS

The payment by results document summarises the findings of a review into the costing accuracy and processes of 50 NHS providers.



The trusts audited were selected based on a previous benchmarking exercise. Of the Trusts audited, 30 were identified as ‘at risk’, 10 as ‘low risk’ and 10 were selected at random.

The results spreadsheet shows provider-level findings of the review of costing accuracy and processes of selected NHS Trusts and Foundation Trusts.

Published 12 June 2014
Last updated 16 October 2014 + show all updates
  1. Updated to add costing audit results spreadsheet.
  2. First published.