Health and social care integration: finance guidance

4 Format of the guidance

4.0.1 The guidance has been designed to provide an easily accessible and practical format for finance practitioners. It follows the anticipated order of decision making likely to be followed in preparing for and implementing the financial integration arrangements, with information provided in a question and answer format.

4.0.2 General information is provided in sections D, E, F, G and H and guidance relevant to each of the two models of integration prescribed in the legislation is in sections B and C. The sections on each model follow a common structure of:

• General introduction;
• Assurance and governance;
• Financial reporting;
• Financial planning and financial performance management;
• VAT;
• Capital and asset management; and
• Accounting standards.