Achieving Value for Money means -  looking after taxpayers resources and using them carefully to deliver high quality, efficient services.

 These pages are designed to assist NHS organisations in Wales to understand their roles and responsibilities in relation to the financial management and accountability of NHS Wales ('Ensuring Financial Control' and  'Achieving Value for Money')  within which LHBs and Trusts will operate from the 1 October 2009.

You will find information on how to ensure proper stewardship of the resources under your control, and in particular for the propriety, regularity and value for money of expenditure and for maintaining a firm grasp of the organisation's financial position and performance.