The two NHS trusts behind the collapsed £1bn PFI hospital planned for Paddington are liable for £6.4m of the £13.8m costs spent on the botched plans

Documents submitted at recent board meetings held at the St Mary’s NHS Trust and the Brompton & Harefield Trust reveal that the trusts are liable for £3.2m each. This follows the decision to cancel the scheme by the local strategic health authority last month.

The money is owed to Partnerships UK (PUK), a government backed body which advises and backs PFI deals. PUK struck a deal with the two trusts which saw the costs of getting the scheme off the ground shared three ways.

The documents also reveal a dispute between the trusts’ internal auditors and external auditors Deloitte over how the costs should be accounted for.

A report by Deloittes claims that the costs are actual liabilities due to the cancellation of the project and should be accounted for in both trusts’ accounts for 2004-2005, while the trust auditors claims the costs should be termed “contingent” and not affect last year’s balance sheet.

The Deloitte report said: “We consider we have a disagreement with the Trusts which in light of the magnitude of the amounts involved and level of materiality we need to include in our audit opinion.”