National Health Service trusts are required to report publicly on two distinct aspects of their activities: finance and patient care. Financial information is included in an annual report and accounts, while patient care performance is released in league tables as part of the Patient’s...

This article discusses the external auditing regime of NHS trusts and analyses the fees charged by their auditors. It adapts approaches developed in the private sector to investigate audit fees paid by NHS trusts and finds that, while similar factors are associated with the audit fees of trusts,...

Strategic Environmental Assessment (SEA) is the process through which the impacts of plans and programmes on the environment are assessed. Objectives, targets and indicators are the tools through which these environmental impacts can be measured. The same objectives, targets and indicators may...