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CIPFA’s Red Book guidance is available here. NHS fraud has also been quite prominent in the media lately:

http://m.bbc.co.uk/news/uk-wales-mid-wales-30701371 A dentist who was jailed for 18 months for falsely claiming almost £48,000 for work on NHS patients has been struck off.

http://www.nhsbsa.nhs.uk/4905.aspx Recruitment agent sentenced for faking NHS locum doctors’ UK experience

http://www.nhsbsa.nhs.uk/4922.aspx Nurse who stole from charity and forged timesheets jailed for £17K fraud

http://www.nhsbsa.nhs.uk/4938.aspx Cashier jailed for £296K NHS fraud