Health and social care integration: finance guidance

Section H References

A Guide to Asset Management and Capital Planning in Local Authorities, CIPFA Local Government Directors of Finance section Scotland, October 2008
www.aces.org.uk/uploads/Asset_Management_Guide_in_LAs_Scottish_DoFs.pdf

A Policy for Property and Asset Management in NHS Scotland, Scottish Government, CEL 35 (2010), 27 September 2010
www.sehd.scot.nhs.uk/mels/CEL2010_35.pdf

Code of Practice on Local Authority Accounting in the UK, CIPFA/LASAAC

Code of Practice on Funding External Bodies and Following the Public Pound, COSLA/Accounts Commission

Developing Financial Reporting in Scotland, Audit Scotland, 4 July 2013
http://www.audit-scotland.gov.uk/docs/central/2013/nr_130704_financial_reporting.pdf

Government Financial Reporting Manual 2013 to 2014, HM Treasury
https://www.gov.uk/government/publications/government-financial-reporting-manual

IFRIC 4 Determining whether an Arrangement contains a Lease, International Accounting Standards Board, December 2004

Joint Strategic Commissioning -a definition, National Steering Group for Joint Strategic Commissioning, June 2012.
www.jitscotland.org.uk/action-areas/commissioning/

Local Authority Reserves and Balances, LAAP Bulletin 77, CIPFA, November 2008
www.cipfa.org/-/media/files/policy%20and%20guidance/laap%20bulletins/laap77.pdf

NHSScotland Property Transactions Handbook, 2011
www.pcpd.scot.nhs.uk/PropTrans/PTHome.htm

NHSScotland Unified Board Accounts Manual, issued by Scottish Government Health Directorate.
www.isdscotland.org/Health-Topics/Finance

On Board: A Guide for Board Members on Public Bodies in Scotland, 2006
http://www.gov.scot/Topics/Government/public-bodies/On-Board

One public estate - Getting more from less public sector property using place-based asset management, CIPFA, 2011
www.cipfaproperty.net/fileupload/upload/one%20public%20estate_v2112201111519.pdf

Policy Memorandum, Public Bodies (Joint Working) (Scotland) Bill as introduced to the Scottish Parliament 28 May 2013
www.scottish.parliament.uk/help/63845.aspx

Public Bodies (Joint Working) (Scotland) Act 2014.
www.scottish.parliament.uk/help/63845.aspx

Reporting statement: Operating and Financial Review, Accounting Standards Board, January 2006.
http://www.frc.org.uk/Our-Work/Publications/ASB/Reporting-Statement-Operating-and-Financial-Review.aspx

Scottish Capital Investment Manual, Scottish Government Health Directorate, 2009
www.scim.scot.nhs.uk

The Statutory Basis for Accounting and Disclosing Reserves in Local Authorities in Scotland, LASAAC 2005.
www.cipfa.org/-/media/files/regions/scotland/lasaac/3l%20lasaac%20reserves.pdf