The Department told the National Audit Office that its policy position on salary advance schemes is that their use is a matter for individual NHS trusts and for that reason it would not provide advice or guidance to NHS trusts on the schemes. The Department also told the National Audit Office that NHS trusts were best placed to decide how different pay flexibilities, such as salary advance schemes, fit with their overall reward strategies. The Department also confirmed that it does not offer salary advance schemes or anything resembling this type of salary advance scheme to its own employees.27