SCHEDULES
SCHEDULE 10Audit of accounts of NHS foundation trusts
Referral to F1NHS England
6
If the auditor of an NHS foundation trust has reason to believe that the trust or a director or officer of the trust—
(a)
is about to make, or has made, a decision which involves or would involve the incurring of expenditure which is unlawful, or
(b)
is about to take, or has taken, a course of action which, if pursued to its conclusion, would be unlawful and likely to cause a loss or deficiency,
he must refer the matter at once to F2NHS England.