Indexation errors
Annual uplifts applied above the index or formula set out in the contract.
NHS Contract and Invoice Audit
Audit NHS supplier invoices against contracts and schedules.
AllCaps and Shiron Financial Solutions help NHS trusts and other UK public bodies audit supplier invoices against contracts and schedules to find errors. Each finding shows the invoice, the contract term, and the calculation, so finance teams can verify it before acting.
Delivered with Shiron Financial Solutions, a consultancy that provides specialist financial advice to NHS trusts and public sector clients.
Typical leakage
Where the money goes
Long-running public sector contracts change over time, and invoices are rarely re-read against every schedule.
Service credits not applied
Performance deductions and credits the contract provides for that never reach the invoice.
Unitary payment deductions
Availability and performance deductions on PFI and similar contracts that were not carried into the unitary charge.
Managed service charges
Equipment and managed service charges that do not follow the contract's schedules or availability terms.
Prices above contract
Goods and services invoiced above the agreed price schedule or call-off price.
Duplicate and out-of-term billing
Charges billed twice, or continuing after a contract variation or end date.
Evidence
What the audit checks
The audit runs on commercial records. Patient data is not required.
Contracts and schedules
Contracts, payment schedules, and the variations that changed them.
Supplier invoices
Historical invoices, as PDFs or standard exports.
Performance reports
Availability and service reports, where the contract ties payment to performance.
Indexation records
The published index values and dates the contract's uplift formula relies on.
Example
What a finding looks like
A finding states what the contract allows, what was invoiced, and the difference.
| Issue | Calculation | Amount |
|---|---|---|
| Annual uplift of 5.0% against a contractual 3.2% | £2,400,000 annual charge × 1.8% | £43,200 |
| Service credits not applied to the invoice | £8,500 per month × 3 months | £25,500 |
| Total questioned | £68,700 | |
Illustrative example with sample figures, showing how a finding is calculated.
Common questions
Frequently asked questions
What is an NHS contract and invoice audit?
It checks whether supplier invoices to an NHS trust follow the contract and its schedules. It looks for indexation errors, service credits that were not applied, prices above contract, and duplicate or out-of-term billing.
Who delivers the audit?
AllCaps works with Shiron Financial Solutions, a consultancy that advises NHS trusts and public sector clients. AllCaps analyzes contracts, schedules, and invoices, and the two firms work together on the audit.
How is data protected?
Contracts and invoices are handled under the data protection terms agreed for each engagement. AllCaps is SOC 2 Type II and ISO 42001 certified, and the audit does not require patient data.
Does this replace internal audit or the finance team?
No. It produces evidence-backed findings for your team to review, and any action with a supplier remains subject to your approval.
Which contracts can be audited?
Contracts with enforceable commercial terms, including facilities, managed equipment, PFI, and other supplier agreements, depending on the records available.
How is the audit priced?
The first audit is a one-time fee scoped to your contracts and invoices. Ongoing audit is a subscription based on contract and invoice volume.
Start with your own contracts and invoices.
Send up to three contracts and 100 historical invoices. Review evidence-backed findings, then decide what comes next.