The survey was conducted during the last month and its findings highlight the principle concerns of chief executives, finance directors and heads of finance, audit and resources.
Top of the list among their main challenges is inadequate funding to meet targets imposed by the government. The respondents are also faced by a reduction in management expertise at a time when central monitoring and control has been extended. Government departments want better services but at less cost and with fewer resources.
Resource allocation processes are confused and confusing, say NHS directors. That, in itself, is a major problem but it is coupled with changing government policy demands and unrealistic schedules for implementation. The poor quality of finance staff has also been a recurrent issue throughout the survey.
The concerns of directors and managers in the NHS are mirrored in the public sector as a whole. The ACCA survey also included senior level directors in central government, local authorities, education and executive agencies.
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