[Osem]

How about the issuing of wholly unnecessary appointments generate an solely to achieve targets? Then there's all that purchasing which is ridiculously expensive and should be centralised to achieve economies or scale. In an organisation the size of the NHS it's as ridiculous to assume that there's no scope for efficiencies as it is to claim that certain areas such as social care aren't a huge problem and extra cost for the NHS. Agency nursing costs would be another huge area of waste.