| Overall coding errors | % under/over-charged | |
| Dorset County Hospital Foundation | 10.7 | +5.8 |
| Nottingham University Hospitals | 16.0 | +5.2 |
| The Queen Elizabeth Hospital King’s Lynn | 6.0 | +3.4 |
| Barts and The London | 17.7 | -8 |
| Queen Elizabeth Hospital | 16.3 | -6.4 |
| Brighton and Sussex University Hospitals | 16.7 | -5.7 |
| Source: Based on 145 audit reports published by the time HSJ went to press |
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