A National Health Service trust provides services on behalf of the National Health Service (NHS) in England and NHS Wales.
The trusts are not trusts in the legal sense but are in effect public sector corporations. Each trust is headed by a board consisting of executive and non-executive directors, and is chaired by a non-executive director. Non-executive directors are recruited by open advertisement.
All trust boards are required to have an audit committee consisting only of non-executive directors, on which the chair may not sit. This committee is entrusted not only with supervision of financial audit, but of systems of corporate governance within the trust.
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There are several types of trust providing services for the NHS[1]:
†May apply to Monitor become an NHS foundation trust, gaining greater independence.
In addition there are (after reorganisation in 2006[2]) ten NHS strategic health authorities, organised on a regional basis, which have the responsibility of coordinating the strategies of the trusts in their regions. These are also headed by boards of executive and non-executive directors.