Question

1. List 3 key principles in the code of conduct relevant in the case above.

2. Discuss possible course of action that may take to uphold the code of conduct.

You are the deputy director of finance and information for a hospital trust, with overall responsibility for the preparation of non-financial performance information. The newly appointed director of finance and information is putting considerable pressure on you concerning the collation and reporting of this year's performance information for presentation to the trustees and your regulator. The director has made it clear that he expects the reported performance information to result in the hospital retaining its 'excellent' rating by the regulator. Some favourable performance information has not been adequately verified, but the director is willing for it to be reported, because it will enhance the perceived performance of the trust. You are aware that some departments have had difficulties meeting targets during the last year, due to funding constraints and staff shortages. From your scrutiny of the information systems, you are concerned that the relevant information may be incorrect, and that the correct performance information would draw attention to some severe performance shortfalls within the hospital. You are aware of some instances where departments have been double counting activity in order to increase the funding income of the hospital. This was highlighted in a recent internal audit report, which will shortly be submitted to the audit committee. The director is putting considerable pressure on you to conceal this issue, in the short term, while he reviews the position and puts in place a plan for remedial action.

Answer 1

Collusion with director, reporting of false information to trustee and regulator, double counting activity to increase funding income of the hospital are all against code of conduct. Conducting business ethically is important to foster trust with all stakeholders. The Deputy director should report facts to the Director and leave it to the director to report to external authorities. If Director reports other than facts, Deputy director may act as whistle-blower.