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31 The remaining 100 FCEs were selected based on local knowledgesupported by the output from the National Benchmarker which identifiesareas where the Trust was an outlier. Table 2 sets out the areas that wereaudited:Table 2:Audit areasAreaauditedSpecialty/Subchapter/HRGGeneralMedicineSample sizeReason forselectionSpec A100 Audited in2009/10Spec B Cardiology 100 Audited in2007/08Sub-chapter JC - Skin 70 Selected fromsurgerybenchHRGEB01Z Noninterventionalacquiredcardiacconditions 19years andovermarking data30 Selected frombench markingdataDetailedfindingsAppendix 3Appendix 4Appendix 5Appendix 6Cases referred to Connecting for Health for arbitration32 In cases where the Coding Auditor and trust are unable to agree thecoding, the case is removed from audit. The Coding Auditor submits thecase to CFH for adjudication and we audit another case to main samplesizes. No cases have been sent to CFH from this audit.Unsafe to Audit (UTA)33 There were no cases judged "unsafe to audit" within the 300 episodesprovided for audit. These are episodes where there is no information withinthe notes for the episode which has been selected for audit.Findings34 The audit findings focus on the following areas:■ coding accuracy;■ follow up area/s;■ financial impact of errors;■ coding arrangements;■ follow up of previous year’s recommendations;■ audit information and data quality; and■ local data definition issues.Audit Commission Payment by results data assurance framework 9