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Jane Payling, Head of Healthcare and Integration at the Chartered Institute of Public Finance and Accountancy (CIPFA), said:
"This is the worst NHS quarterly performance since 2003. Health providers look likely to overspend by £3bn this year and patient care is suffering.
"The Government’s Five Year Forward View, which aims to stabilise the financial position of the NHS, is not gaining traction. Instead we see a return to the year-on-year bailout mentality.
"The NHS needs urgent investment in transformation and prevention but instead, money is being borrowed to cover day-to-day costs such as salaries. This is not sustainable."