MIAA is a member of the Internal Audit Network (TIAN) which comprises the seven NHS internal audit consortiums and in-house teams operating in England. These organisations collaborate across a number of areas to leverage their collective knowledge and expertise and drive efficiency and effectiveness. The monthly insight report highlights key publications and is intended as a useful update and reference tool. This report is produced by TIAN and shared by MIAA.
The National Cancer Plan sets out how cancer care will be improved so that three out of four people diagnosed with cancer survive for five years or more by 2035. To achieve this, the plan focuses on quicker diagnosis and treatment, preventive measures, accelerating innovation, expanding access to personalised care, and addressing inequalities in care and outcomes. It sets targets to meet all key cancer waiting time standards by the end of this Parliament and includes measures to improve early detection and support patients through treatment and beyond. It also focuses on children and young people’s cancer, and rare and less common cancers.
For information
Guidance has been issued for NHS trusts and Foundation Trusts on requesting transfers of estate owned by NHS Property Services. The guidance sets out:
The aim is to allow local trusts to be in control of more of the property they and their system partners use, where this will enable them to use the estate more effectively and invest in its development.
For information of NHS Trusts and FTs
The aim of the BCF is to support ICBs and local authorities in designing and delivering more integrated and preventive care, particularly for people with more complex health and social care needs. This will help people stay independent for longer. This guidance constitutes the formal planning requirements, national conditions for expenditure and legal framework for the BCF for 2026/27.
Changes made to the framework for 2026/27 reflect a first step towards reforming the fund to improve consistency and effectiveness, which the government committed to in its 10-year health plan. ICBs and local authorities are asked to align plans for integrated health and social care services to the development of neighbourhood health services; and to agree local goals with their health and wellbeing boards for non-elective admissions for people 65 and over and for delayed discharges. In addition, they have been asked to improve reablement outcomes and reduce demand for long-term residential and nursing home care.
For information and implementation
NHSE has issued “The Model Emergency Department: high performing urgent and emergency care pathways” and also a “Model Acute Pathway: standards for care of acutely unwell patients in their first 72 hours in hospital”
For information of Acute provider trusts
NHSE has issued its FT annual reporting manual for 2025/26. This guidance sets out the requirements for FT annual reports and accounts, and includes a summary of changes and new requirements following publication of the previous (2024/25) edition.
Guidance for NHS trusts on the requirements for annual governance statements and other year-end material has also been published. The guidance, which supplements the DHSC’s Group accounting manual, highlights updates to summarisation schedules to improve accuracy and clarity and provides further guidance on signature arrangements for the accountable officer.
For information
Since its introduction in 1990, the commissioning layer of the NHS has been the most reorganised part of the health service, and it is changing once again. This long read reviews the lessons to learn from the past and describes what needs to happen for ICB-led strategic commissioning to succeed where previous models have fallen short.
For information of ICBs
This report into the use of the Mental Health Act finds that increasing demand for services and higher thresholds for admission are leading to long waits for mental health care. The report, which was built on interviews with over 3,000 patients and over 700 family members and carers, reveals reoccurring issues of staff shortages, a lack of beds, and inconsistencies in experiences. It also finds that out-of-area placements are on the rise even though there was a national commitment to end this practice by March 2021.
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This report found that there were 18,602 suicides by patients in the UK and Jersey over 2013-2023, an average of 1,691 deaths per year (26% of all general population suicides). Nearly half lived alone or were unemployed, and 17% had recently experienced serious financial problems. The majority had a history of self-harm, and nearly a third had self-harmed in the previous 3 months. It contains further key findings as well as five clinical messages for healthcare providers. It identifies that a renewed focus on ward safety is needed; and that early follow-up should anticipate any imminent deterioration.
For information
This long read highlights the transformation in NHS trusts which is already shaping the future of mental health services: moving care closer to home, embracing digital tools, and strengthening prevention. Examples demonstrate how, with the right national support and sustainable investment, the sector can continue to deliver safer, more effective and more compassionate care – despite the immense pressures it faces.
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This report explores how embedding movement into everyday care, rather than treating it as an optional activity, can interrupt cycles of decline. Across multiple care settings, residents previously considered high-risk or highly dependent demonstrated measurable improvements in mobility, engagement, and overall wellbeing achieved without changes to medication.
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EY have recently published a report giving Audit Committees guidance around their priorities in 2026, and to support them in navigating complexity and change. The report covers Risk Management, Financial Reporting, Tax & Policy Related Developments, Regulatory Developments and also provides some key questions for Audit Committees to consider.
For information of Audit Committee members
This report finds that the government’s liability for clinical negligence quadrupled over 20 years. It argues that the DHSC is unable to show any meaningful action taken to address this, and that the NHS has not done enough to tackle the underlying causes of patient harm. It paints a picture of a system overwhelmed by safety recommendations that it cannot action, with evidence that, despite the NHS in England keeping a plethora of data on patient harm, its fragmented nature does not amount to good information which could identify and address clinical negligence’s underlying causes. It highlights the problem of disproportionate legal costs in clinical negligence claims. Claimant legal fees more than tripled to £538m in 2024/25, while claims with damages of £25k or less cost far more in fees than victims receive.
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This report finds that medicine supply shortages are not prioritised as the potential national security issue that they represent given the significant risk to people’s health when they cannot access necessary medication. In addition, the UK government and the NHS are key to ensuring patients get the medicines they need, but there is a lack of oversight and coordination over medicine resilience.
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As the world's largest anti-fraud organization, the ACFE seeks to provide a range of resources to support organisations in their anti-fraud efforts. As fraud risk and technologies evolve, organisations must continuously strengthen and mature their fraud risk management programs. This “Anti-Fraud Blueprint” gives guidance on this area, and advises that an effective Fraud Risk Management program should adapt "as risks, regulations, and technologies evolve, ensuring fraud risk management remains strong and relevant."
For information of Anti-Fraud leads
NHS organisations face growing climate‑related risks that directly affect financial sustainability, service resilience and strategic planning. This briefing summarises NHS sustainability reporting requirements across the UK, providing a clear overview of what organisations need to know. The 2025/26 reporting cycle marks a major shift, with full TCFD implementation in England and increasing expectations across all UK nations.
The briefing highlights the essential role of finance teams in strengthening climate‑risk governance, ensuring robust disclosures and supporting cross‑organisational collaboration. It also sets out evolving national requirements and emerging best practice to help NHS bodies prepare for clearer, more consistent sustainability reporting.
For information
The HFMA has issued a number of briefings and guides to assist and inform organisations with their year-end preparations:
For information of Finance teams and Audit Committee members
Disclaimer: This briefing paper is intended to highlight recent developments and issues within the NHS that may be of interest to non-executive directors, lay members and NHS managers. It is not exhaustive and TIAN cannot be held responsible for any omission.