The financial position of the NHS has worsened since 2012-13, with growing financial stress in NHS trusts and foundation trusts. According to the National Audit Office, these trends are not sustainable. At the end of June 2014, NHS trusts were forecasting a net deficit for the current financial year of £404m and foundation trusts a net deficit of £108m. This compares with initial plans of a net deficit of £425m for NHS trusts and £20m for foundation trusts.
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