Between December 2005 and February 2006 KMPG were contracted to undertake an assessment of the financial position of a number of trusts and primary care trusts. They categorised each organisation as follows:"Immediate priority. Need for urgent intervention to drive turnaround.""Additional expertise/resource needed to support the turnaround.""Drive/focus. Maintain high priority of actions.""Regular challenge of management. Encourage to share what works and deliver easy wins."In the summer of 2006, the national programme office for turnaround reviewed the composition of the turnaround cohort in consultation with SHAs. Thus from August 2006 the turnaround cohort was increased to 143, which became 104 organisations following the PCT reconfiguration in October 2006. The organisations were re-categorised as high priority and priority.A list of the revised organisations has been placed in the Library.