Local Financial Return (LFR) 2020-2021: guidance

8. LFR 03: Social Work

All expenditure and income relating to Social Work services, regardless of which department provides the service, should be recorded in LFR 03, with the following exceptions:

• Community learning and development, which should be recorded in LFR 01.

Please note, gross expenditure figures should include expenditure funded by contributions from clients, with the associated income recorded as income from charges to service users. Any money clients receive from the Independent Living Fund should not be recorded in LFR 03.

SDS 2, or Managed Personalised Budgets, expenditure should be treated as principal transaction by the local authority. That is, where the budget is used to purchase known services from either the council or another provider, the money should be recorded as expenditure against that service. Any residual expenditure from the budget, where it is entirely unknown what support was purchased, should be included in 'All other community-based services' expenditure.

8.1 Service Analysis

The subservices within LFR 03 are based on the mandatory divisions of service set out in CIPFA's SeRCoP guidance. In particular, please note the following:

Children's Hearings (Column D): Include here any costs associated with services supplied through service level agreements made with the National Convener of Children's Hearings Scotland.

Adult Social Care (Column F): Record here all expenditure and income relating to the provision of social care to individuals aged over 18. This should include all expenditure and income relating to:

• older persons aged over 65;
• adults with physical or sensory disabilities;
• adults with learning disabilities;
• adults with mental health needs;
• adults with addictions / substance misuse;
• adults with HIV / AIDS;
• asylum seekers and refugees.

Integration Joint Boards (IJBs) (Column H): This subservice reflects the amount transferred to IJBs only. This figure is pre-populated in Cell H12 from the figure in LFR 00, Cell E31. This approach ensures a consistent recording of transfers to IJBs across all local authorities.

8.2 Additional Information

Please note that where a row description starts 'Of which relates to:', the figures should reflect the element of the preceding core row that relates to the particular requirements set out and so these rows will include double counting.

For example, Row 57 captures gross expenditure on Care Homes. Row 58 asks for 'Of which relates to: Care Homes for adults aged 65+' and so this line should reflect the element of Row 57 that relates to adults aged 65+ only. Row 58 will therefore contain expenditure that has already been recorded in Row 57.

All total and subtotal calculations exclude these lines to ensure no double counting is included in the total / subtotal figures.

Revenue Contributions to Capital (RCC) (Row 36): Record here any RCC relating to Adult Social Care (Column F) only. This information collected specifically for use in the Local Government Benchmarking Framework (LGBF) and so is only required for subservices which are reflected in LGBF finance indicators.

Third party payments to private companies (Row 39): Gross payments to businesses providing care services on a commercial, for-profit basis. For example, private care homes or domiciliary care services. Please exclude the following:

• direct payments, which should be recorded as transfer payments;
• payments to companies for goods and non-care services, e.g. supplies.

This data is required by analysts in Scottish Government and the Office for National Statistics to support the production of economic statistics in compliance with the international standard set out in the UN System of National Accounts 2008.

Of which relates to: Third party payments to private companies for accommodation-based services (Row 40): Record here the amount of third party payments to private companies as recorded in Row 39 that relates to the provision of accommodation-based services only. If this information is not available directly from the ledger, please provide an appropriate estimate in this row. If there is not sufficient data to provide an estimate of this figure, please email lgfstats@gov.scot.

Gross Expenditure by Type of Self-Directed Support (SDS) (Row 42 to 44): This section captures gross expenditure on SDS 1 and 2. Please include contributions received from other local authorities in these figures to eliminate expenditure on clients in other local authorities. Costs for support services and recharge income should be excluded from these figures.

Gross Expenditure by Adult Social Care Subservices (Rows 46 to 52): This section splits gross expenditure on adult social care services by the detailed subservices collected in prior LFRs. Please include contributions received from other local authorities in these figures to eliminate expenditure on clients in other local authorities.

Detailed guidance on the apportionment of generic services to client groups is contained in 'Guidance on Implementing the BVACOP Social Work Service Expenditure Analysis' issued in March 2002 by CIPFA (Scotland), ADSW, and the Social Care Data Standards Project.

Expenditure on Services purchased or provided directly by the Council (Rows 54 to 99): For the services specified, record expenditure incurred by the council for the purchase or direct provision of Children & Families (Column E) and / or Adult Social Care (Column F), including services provided through SDS. Purchase of services may be from another local authority or a private or voluntary sector provider.

Validation checks in Rows 69 & 99 ensure that the sum of expenditure across 'Assessment, Casework, Care Management & Occupational Therapy', 'Total Accommodation-based Services' and 'Total Community-based Services' does not exceed the relevant total expenditure figures for the subservice.

Validation checks in Column K ensure that expenditure recorded for specific subsets of services does not exceed the expenditure for the service as a whole. These checks also ensure that corresponding net revenue expenditure figures do not exceed the gross expenditure figures recorded.

Due to the changes in how transfer payments to IJBs are recorded that were introduced in the 2019-20 LFR, expenditure figures will not be directly comparable to those from LFRs prior to 2019-20, however it is expected that they will be in line with figures from local authorities' 2019-20 LFRs.

In particular, please note the following:

• Gross Expenditure (Rows 54 to 69): Please include contributions received from other local authorities in these figures to eliminate expenditure on clients in other local authorities. Costs for support services and recharge income should be excluded from these figures.
• Net Revenue Expenditure (Rows 71 to 99): Costs for support services and income from IJBs should be excluded from these figures.

Income from Charges to Service Users for Services purchased or provided directly by the Council (Rows 101 to 107): For the services specified, this section captures income from charges to service users, received by the council in relation to the purchase or direct provision of Children & Families (Column E) and / or Adult Social Care (Column F). This should include any contributions from SDS clients used to fund services purchased or provided directly by the council.

Validation checks in Row 107 ensures that the sum of income from charges to services users across 'Assessment, Casework, Care Management & Occupational Therapy', 'Total Accommodation-based Services' and 'Total Community-based Services' does not exceed the 'All Other Income' figure for the subservice (Row 21).

Validation checks in Column K ensures that income from charges to service users recorded does not exceed the difference between gross and net expenditure recorded for that service.

Covid-19 Specific Grants (Row 110): Record here the amount of Covid-19 specific grants that have been applied to each subservice. A full list of Covid-19 Specific grants is provided in Annex B.

8.3 Additional Information: Guidance on Services

Assessment, Casework, Care Management, Occupational Therapy and Criminal Justice Fieldwork (Rows 55, 72 and 102): This covers assessment and casework for children and families, including child protection; assessment and care management for community care client-groups; and occupational therapy. It includes the process of receiving referrals, assessing need, undertaking reviews, arranging packages of care, providing assistance in cash or kind, and all fieldwork costs, including hospital social workers and Out of Hours services.

The following costs should not be included in this service:

• occupational therapy aids and adaptations, these should be recorded against 'Equipment and Adaptations' within Community-Based Services;
• foster care recruitment, training and support which should be recorded under 'Fostering / Family Placement' within Community-Based Services;
• assessment and support of adoptive parents which should be recorded under 'Adoption Services' within Community-Based Services.

Accommodation-Based Services: These lines should reflect all accommodation-based Children and Families and Adult Social Care services. Totals for gross and net revenue expenditure are automatically calculated in Rows 56 & 73. Total income from charges to service users must be entered directly in Row 103.

In addition to the specific services detailed below, accommodation-based services may also include costs for sheltered housing, care housing, hostels and supported accommodation. These costs should be recorded under 'All other accommodation-based services' in Rows 61 & 85.

Costs applicable to housing should not be included and should be recorded against non-HRA Housing (LFR 20) or the HRA (LFR 00) as appropriate.

Care Homes (Rows 57 & 76): Record total figures for Care Homes in these lines. This should include provision and placement costs for residential care homes for children and young people; care homes for community care client-groups; and costs associated with provision of free personal and nursing care.

Of which relates to: Care Homes for adults aged 65+ (Rows 58 & 77): Record here the element of expenditure recorded in Rows 57 & 76 respectively that relates to care homes for adults aged 65+ only.

Of which relates to: Free Personal and Nursing Care (FPNC) (Rows 78 to 82): Record here the element of expenditure recorded in Row 76 that relates to FPNC payments. Payments should be recorded against the relevant line based on the recipient's age and element of FPNC received. These figures should include all full payments of £177 per week for Free Personal Care and / or £80 per week for Free Nursing Care made under the Community Care and Health (Scotland) Act 2002 as appropriate. These rows are all distinct and so there should be no double counting between Rows 78 to 82.

Secure Accommodation (Rows 59 & 83): Include all provision and placement costs in accommodation approved by the First Minister for the purpose of restricting the liberty of children.

Residential Schools (Rows 60 & 84): Include provision and placement costs for residential schools. Do not include:

• expenditure on children who have been placed temporarily to provide respite for their carers';
• education contributions which should be recorded in LFR 01.

Community-Based Services: These lines should capture expenditure relating to all community-based Children and Families and Adult Social Care services. Totals for gross and net revenue expenditure are automatically calculated in Rows 62 & 86. Total income from charges to service users must be entered directly in Row 104.

In addition to the specific services detailed below, this may also include costs for meals, advocacy, children's rights, community service, court services, prison social work, support to formerly looked after children, youth crime and youth work services.

Any expenditure which does not fall into one of the specific service lines should be recorded as 'All other community-based services' in Rows 68 & 98. Please note, gross 'All other community-based services' figures must include Equipment and Adaptations, Services to Support Carers, and Supported Employment, whereas net figures for these services must be provided explicitly (see Rows 93, 94 & 95).

Home Care (Rows 63 & 87): Record total figures for home care in these lines. Home care is delivered in the client's own home, including sheltered housing, and may include personal care, domestic help, laundry services, shopping services and care attendant schemes. Some or all of these services may be provided by different staff-groups or purchased from different agencies.

Of which relates to: Home Care for adults aged 65+ (Rows 64 & 91): Record here the element of expenditure recorded in Rows 63 & 87 respectively relating to home care for adults aged 65+ only.

Personal Care (Rows 88 & 89): Record here the element of expenditure recorded in Row 87 relating to personal care services provided at home. Expenditure should be recorded against the relevant line based on the recipient's age. The following tasks are defined as personal care:

• personal hygiene, including bathing, showering, hair washing, shaving, oral hygiene and nail care;
• continence management, including toileting, catheter / stoma care, skin care, incontinence laundry, bed changing;
• food and diet, including assistance with the preparation of food and assistance with the fulfilment of special dietary needs;
• problems with immobility, including dealing with the consequences of being immobile or substantially immobile;
• counselling and support, including behaviour management, psychological support and reminding devices;
• simple treatments, including assistance with medication (inc. eye drops), application of creams and lotions, simple dressings and oxygen therapy;
• personal assistance, including assistance with dressing, surgical appliances, prostheses, mechanical and manual aids; getting up and going to bed; and transfers including the use of a hoist.

Where expenditure on personal care at home must be estimated, then this should be done by multiplying the number of personal care hours given during the year (as provided to SG in the Quarterly Key Monitoring Return – Quarters 1 to 3) by the unit cost per hour for home care. This calculation may have to be done separately for personal care provided in-house and purchased from the independent sector.

Of which relates to: Home Care for adults aged 18-64 with physical or sensory disabilities (Row 90): Record here the element of expenditure recorded in Row 87 relating to home care for adults aged 18-64 with physical or sensory disabilities only.

Day Care (Rows 65 & 92): Day care covers attendance at a location other than the client's own home for personal, social, therapeutic, training or leisure purposes, including any meals provided and transport to and from the location. Expenditure on luncheon clubs should be included.

Equipment and Adaptations (Rows 93 & 105): Includes adaptations to homes; disability equipment and aids to daily living; telephones; alarm equipment, including purchase and running costs; other communications equipment; and equipment stores, delivery and other associated costs. Do not include equipment funded by the council's housing service, this should be recorded in LFR 20.

Services to Support Carers (Row 94): Include all expenditure on services to support the carers of people with community care needs, carers of children with or affected by disabilities, and young carers, including grants to voluntary bodies, special projects, etc. Do not include expenditure on respite in care homes, home care provided on a respite basis, respite placement in day care facilities or respite fostering / family placement – this should be recorded under the relevant service.

Supported Employment (Rows 95 & 106): Includes supported workshops, meals provided at workshops, transport to the workshop and the blind home workers' scheme.

Adoption Services (Rows 66 & 96): Include all fees and allowances paid to adoptive parents under the Adoption Allowance (Scotland) Regulations 1996, and staff and any other costs for assessing and supporting adoptive parents.

Fostering / Family Placement (Rows 67 & 97): Include all foster carers fees, expenses and allowances; staff and any other costs for foster carer recruitment, training and support; and costs for any family placement schemes.