All companies, individuals and organizations contracting for the NHS should open their accounts to public scrutiny to encourage financial transparency and ensure that the NHS is getting value for money, says the NHS Alliance. This includes providers commissioned by Primary Care Trusts and other primary care commissioners. With costs of secondary care rising more than double that of primary care, such a move would allow commissioners to establish whether acute hospital providers are delivering more services or simply are being paid more as a result of payment by results arrangements...

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