Assessing the effectiveness of NHS budgeting
This report examines the complex nature of budgetary and associated financial systems, particularly the service line reporting (SLR) in NHS provider units.
The report found that senior doctors should be accountable in managerial and financial roles to enable robust strategic and operational planning and control to be optimised. NHS trusts and foundation trusts require a coherent strategy, implemented throughout the organisation, for survival in a time of funding austerity.
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