2021-22 local financial returns (LFRs) - guidance notes

16. LFR SC: Adult Social Care: Supplementary data by client group

This LFR has been developed to allow the retention of key Adult Social Care client group data for the 2021-22 LFR. It is noted that most local authorities are not able to provide these figures directly from their ledgers, however a "best estimate", in line with those calculated in prior years', should be provided for each of the following:

Gross Expenditure by Adult Social Care Subservices (Rows 8 to 14): This section splits gross expenditure adjusted for LFR purposes on adult social care services (LFR 03, Cell F15) by the key five client groups. Please include contributions received from other local authorities in these figures to eliminate expenditure on clients in other local authorities.

The validation check in Row 14 will fail if the total adult social care values in Row 13 do not equal the equivalent figures in LFR 03 (Cells F15 and F107 respectively).

Amounts relating to provision of services for Older persons (aged 65+) only (Rows 16 to 22): This section captures the elements of expenditure on Care Homes and Care at Home that relate to provision for adults age 65+ only. Specifically:

• Cell C18 should reflect the element of Care Home expenditure recorded in LFR 03, Cell F58 that relates to adults aged 65+;
• Cell D18 should reflect the element of income from Care Home customer and client receipts recorded in LFR 03, Cell F87 that relates to adults aged 65+;
• Cell C19 should reflect the element of Care at Home expenditure recorded in LFR 03, Cell F67 that relates to adults aged 65+;
• Cell D19 should reflect the element of income from Care at Home customer and client receipts recorded in LFR 03, Cell F96 that relates to adults aged 65+.

There are three sets of validation checks applied to these figures:

• Row 20 checks that the absolute values of figures in Row 18 are less than or equal to the absolute value of total Care Homes in LFR 03 (as per the cell references noted above), i.e. figures for adults aged 65+ cannot exceed the total adult social care figures.
• Row 21 checks that the absolute values of figures in Row 19 are less than or equal to the absolute value of total Care at Home in LFR 03 (as per the cell references noted above) i.e. figures for adults aged 65+ cannot exceed the total adult social care figures.
• Row 22 checks that the absolute value of the sum of Rows 18 and 19 is less than or equal to the absolute value of total Older Persons in Row 8 for Columns C and D individually, i.e. the sum of figures for Care Homes and Care at Home for adults aged 65+ cannot exceed total Older Persons figures.