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NHS Kernow’s website closed on 30 June 2022. Visit the NHS Cornwall and Isles of Scilly Integrated Care Board website for information about our health and care services.

What we spend and how we spend it

In this section, you can find financial information relating to projected and actual income and expenditure, procurement, contracts and financial audits.
Our finances

Board member and director's expenses

Information on board member and director’s expenses are available in our annual report.


View our list of contracts awarded and their value (PDF, 1.29MB). This list will be updated on an annual basis.


There may be some transactions that should not be published as to do so would compromise national security, personal security, foreign relations or contravene the law (eg the Data Protection Act). The Freedom of Information Act is used as a frame of reference when making a judgement about whether to redact items. Redactions may therefore include:

  • spend on current military operations
  • salary payments to staff (including bonuses)
  • spend by secret service organisations
  • personal information covered by the Data Protection Act
  • commercially confidential information (eg settlements made with companies as part of an arbitration or legal process, which is conditional on confidentiality)

If you have a question about any of the items in our monthly reports, email our freedom of information team.

Financial audit reports

The audit committee updates which summarise key issues and findings are published in our Governing Body meeting board papers. If you would like more detailed information, you can request this through the Freedom of Information Act. Make an FOI request.

Financial performance

High level update reports (variance reports) are published in our Governing Body meeting board papers in the finance area of the performance report. These include updates on funding allocated to us and on our expenditure compared to our budget.


General government funding levels are published in our Governing Body meeting board papers in the monthly finance reports.

Making timely payments

The Better Payments Practice Code requires that all valid invoices should be paid by their due date or within 30 days of receipt, whichever is later. Our performance is published in our Governing Body meeting board papers. We are measured in terms of both the number and value of invoices received, against an NHS target to pay over 95% of trade creditors in accordance with the code.

Prime financial documents

Prime financial documents are available in our annual report.

Procurements and tendering processes

View a list of procurements awarded and the future timetable (PDF, 36 KB). Information correct as at 18 November 2020. You can search for all of NHS Kernow’s contracts that are currently being tendered on the contract finder website.

Staff pay and grading structure

Staff are paid according to the Agenda for Change pay system.

Transparency in public expenditure

Each month we will publish details of expenditure over £25,000. View our transparency in public expenditure reports.
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