Health and social care integration: finance guidance

Footnotes

1. Membership of IRAG and the finance workstreams is listed in Section E

2. Policy Memorandum, Public Bodies (Joint Working) (Scotland) Bill as introduced to the Scottish Parliament 28 May 2013

3. Membership of the Integrated Advisory Group is listed in section E

4. Membership of the workstreams is listed in section E

5. Section B 2.3 and C 2.3

6. See sections B1.3.1-1.3.2 and C1.2.1-1.2.2

7. www.scotland.gov.uk/Topics/Government/local-government/17999/LAacc/LAaccguid

8. http://www.cipfa.org/-/media/Files/Publications/Reports/role_of_CFO_in_LG_2010_WR.pdf

9. http://www.cipfa.org/-/media/Files/Publications/Reports/role_of_CFO_in_LG_2010_WR.pdf

10. Relevant internal audit standard setters adopted set of common internal audit standards from 1 April 2013

11. On Board: A Guide for Board Members on Public Bodies in Scotland, 2006, section 4.8 Audit Committees
www.gov.scot/Topics/Government/public-bodies/On-Board

12. Code of Guidance on Funding External Bodies and Following the Public Pound, Convention of Scottish Local Authorities/Accounts Commission

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

14. 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

15. http://www.isdscotland.org/Products-and-Services/Health-and-Social-Care-Integration/

16. 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

17. NHS Property Transactions Handbook 2011
www.pcpd.scot.nhs.uk/PropTRans/PTHome.htm

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

19. A Policy for Property and Asset Management in NHS Scotland, CEL 35

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

21. Chief Executive of the Health Board and Section 95 Officer in the Local Authority

22. Code of Guidance on Funding External Bodies and Following the Public Pound, Convention of Scottish Local Authorities/Accounts Commission

23. http://www.isdscotland.org/Products-and-Services/Health-and-Social-Care-Integration/

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

25. 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

26. 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

27. The use of SCIM in respect of all infrastructure investment by NHSScotland bodies is mandated through NHS CEL Q9 (2009).

28. NHS Scotland Property Transactions Handbook, 2011
www.pcpd.scot.nhs.uk/PropTrans/PTHome.htm

29. IFRIC 4 Determining whether an arrangement contains a lease, International Accounting Standards Board, December 2004

30. Workforce implications for integration are being considered by the HR Working Group on Integration.

31. NHS Scotland Unified Board Accounts Manual issued by Scottish Government Health Directorate.
www.isdscotland.org/Health-Topics/Finance

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

33. In this respect the IFRS11 'Basis for Conclusions' was examined. Para BC43 includes:

"The Board believes that the accounting for joint arrangements should faithfully reflect the rights and obligations that the parties have in respect of the assets and liabilities relating to the arrangement."… "the economic substance of the arrangements does not depend exclusively on whether the activities undertaken through joint arrangements are closely related to the activities undertaken by the parties on their own"…"instead the economic substance of the arrangements depends on the rights and obligations assumed by the parties when carrying out such activities. It is those rights and obligations that the accounting for joint arrangements should reflect."

34. Also member of IRAG

35. Also member of workstream