Board financial reports – getting the basics right

Debbie Paterson

16 June 2022


The NHS is under financial pressure. Some of that pressure was eased during the pandemic because of the additional funding that was made available and there was a shift to focus on the operational management of the pandemic. 

From 2022/23 there is a renewed focus on improving financial sustainability. NHS bodies are being challenged to regain financial grip, while still balancing competing priorities from operational activity, workforce demands and recovery from the impact of Covid-19. 

This briefing, produced with NHS SBS looks at how financial information should be presented to boards to support their assessment of their financial position. It is based on reviewing a number of board reports to identify good, and not so good, practice. 

Board financial reports – getting the basics right

June 2022 (PDF 295KB)

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