Review of NHS ISA (UK and I) 260 Reports (19th February 2009)This report sets out the findings of the Audit Commission's analysis of financial reporting issues detailed by auditors in the 2007/08 ISA 260 (annual governance) reports. This review was undertaken in order to identify areas of risk to support planning, training and guidance for auditors and NHS bodies through chief accountants' workshops for 2008/09 by identifying common financial reporting issues. The report will also help to identify areas which are a potential risk in financial management and budgeting terms.
Report NHS reference costs 2008/09: collection guidance (6th March 2009)This document outlines the mandatory requirements for the 2008/09 reference costs collection. It updates and supersedes previous costing guidance. It should be read in conjunction with the latest version of the NHS costing manual.
Guidance NHS Costing manual 2008/09 (6th March 2009)
This manual sets out the principles and practice of costing to be applied in the NHS. It is not just designed to support the production of the National Schedule of Reference Costs and through this, the national tariff, but should also be used in developing and monitoring service and financial frameworks, as well as developments in and the monitoring and implementation of National Service Frameworks.
Manual Statement on Internal Control 2008/2009: disclosures and related documents (25th February 2009)Clarification on how and where organisations should make disclosures or qualifications on their Statement on Internal Control (SIC) about risk management and review processes being in place for the full year, gaps in assurance frameworks, NHS Pension Scheme compliance and significant control issues for 2008/09.
Information Acute health clinical costing standards 2009/10 (24th February 2009)Clinical costing is often known by its other name of Patient Level Information and Costing or “PLICS”. It relates to the primary functions of health providers, which are to diagnose and treat patients. Clinical costing is derived from tracing resources used by an individual patient in diagnosis and treatment and calculating the expenditure of those resources using the actual costs incurred by the organisation. These standards apply to the provision of acute care.
Guidance Real-time Patient Feedback Project (5th March 2009)This report draws on the experiences of West Midlands PCTs and provider organisations as well as those further afield to build up a picture of current practice in the NHS and in private industry. The report notes that while the use of real-time methodologies has a definite and beneficial role within engagement, organisations must ensure it is part of an overall strategy and that robust processes are in place for co-ordinating data collection, its collation, analysis and dissemination. The report also emphasises the need for feedback to result in action and for that action to be publicised.
Report