SCHEDULES

SCHEDULE 10Audit of accounts of NHS foundation trusts

Referral to F2NHS England

Annotations:

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 F1NHS England.