KPMG/PWC External Audit WP1408

A recent lab strategy review to required capacity across the Pillar 2 lab network, which is PCR testing in a laboratory setting. The outcome of this was to reduce the operating laboratory network to 10 operating labs which has an overall capacity of 750k tests per day - this was approved by Secretary of State. To assist with this, external audit review support is considered necessary for the following reasons: • Provide independent validation and assurance of costs claimed by respective labs. • The volume of labs being closed and the timeline to effect closures • Mitigate the risk of misuse of public money (e.g. through constructive loss or fruitless payments)