Losses and Special Payments Procedure
|
|
- Amice Maxwell
- 5 years ago
- Views:
Transcription
1 Losses and Special Payments Procedure This is a controlled document. It should not be altered in any way without the express permission of the author or their representative. Date: September 2014 Page 1 of 17
2 On receipt of a new version, ensure all previous versions are destroyed. Document Information Date of issue: 9 th October 2014 Version 1 Next Review Date: October 2016 Previous Review Date: Author: Position: Michael Vaughton Chief Finance Officer Approval Route Approved by: Audit Committee Date Approved: 9 th October 2014 Amendment History Version Status Date Reason for Change Authorised Date: September 2014 Page 2 of 17
3 Contents Page 1. Introduction 3 2. Definitions 4 3. Staff Responsibility 4 4. Losses and Special Payments Register 5 5. Checklists 5 6. Limits 6 7. Exclusions 6 8. Monitoring 7 9. Review Date Distribution 7 APPENDIX A Losses & Comps (More Than 1k) 8 Checklist 9 APPENDIX B Losses & Comps (Write-offs) 15 APPENDIX C Losses & Comps (Property Loss or Damage) 16 ANNEX 1 Category of Loss or Special Payment Introduction 1.1 Losses and Special Payments are items that Parliament would not have contemplated when it agreed funds for the health service or passed legislation. By their nature, they are items that should not arise. They are therefore subject to special control procedures and notation in the accounts to draw them to the attention of Parliament. 1.2 Clinical Negligence Scheme for Clinical Commissioning Group liabilities and Liability to Third Party and Property Expenses Scheme payments above the excess should not be reported, as financial responsibility for these is carried by the NHS Litigation Authority (NHSLA). 1.3 The purpose of this Procedure Note is to set out the method by which North Somerset Clinical Commissioning Group, hereafter referred to as the CCG, meets its obligations in respect of the recording and reporting of Losses and Special Payments. 1.4 This note should be read in conjunction with Section 20 of the Standing Financial Instructions issued by NHS England. 1.5 The CCG will comply with current NHS England guidance on Losses and Special Payments as issued through the Manual for Accounts. 1.6 A copy of the Schedule of Losses and Special Payments should be provided to the Audit Committee for review and in order to make recommendations to the Board. 1.7 Further information and guidance on Losses and Special Payments for NHS organisations, together with delegated limits, is included in FDL (98)02. Date: September 2014 Page 3 of 17
4 2. Definitions 2.1 Losses relate to the loss of money or property belonging to the CCG: Category 1: Losses of cash. Category 2: Fruitless Payments. Category 3: Bad Debts and claims abandoned. Category 4: Damage to buildings, their fittings, furniture and equipment and loss of equipment and property in stores and in use. 2.2 Special Payments are those which fall outside the normal day-to-day business of the CCG or those for which exceptionally and with the approval of the NHS England, no statutory or legal liability exists. They fall into one of four main categories: Category 1: Compensation payments made under legal obligation. Category 2: Extra contractual payments to contractors. Category 3: Ex gratia payments: a) loss of personal effects b) personal injury claims involving negligence, where legal advice was obtained and guidance applied c) other negligence cases and personal injury claims d) other cases including settlements on termination of employment, except cases of maladministration e) maladministration where there was no financial loss by claimant f) patient referrals outside United Kingdom and European Economic Area guidelines Category 4: Extra Statutory or extra regulatory payments. 3. Staff Responsibility 3.1 All Losses All staff have individual responsibility for the security of CCG property and of avoiding loss All losses discovered should be reported immediately to the Chief Finance Officer or delegated officer, irrespective of whether insurance cover for any particular type of loss is in place, see Appendix C Immediately after reporting the loss or as soon as practically possible, while the circumstances are still fresh in the mind, a written report will be prepared by the senior person reporting the loss, see appendices. 3.2 Losses where a criminal offence is suspected. Date: September 2014 Page 4 of 17
5 3.2.1 Where a criminal offence is suspected, in particular if theft or arson is involved, the Chief Finance Officer will immediately inform the Police after consultation with the Security Manager However, if the case involves suspicion of fraud, then the particular circumstances of the case may determine at what stage the Police are notified. This decision will be taken by the Chief Finance Officer after consultation with Local Counter Fraud Specialist (LCFS) For all losses involving theft, criminal damage, including arson, neglect of duty, gross carelessness and fraud, except those which are trivial, the Chief Finance Officer will immediately notify the Governing Body and the External Auditor. 3.3 Loss of or damage to fixed assets Where the loss relates to a fixed asset, the Chief Finance Officer is responsible for ensuring that appropriate information is reflected in the CCG s Fixed Asset Register. The Principal Finance Manager carries out such transactions and ledger maintenance on behalf of the CCG. 4. Losses and Special Payments Register 4.1 A register of Losses and Special Payments will be maintained by the CCG and each entry in the register will be assigned to a category of Loss or Special Payment. 4.2 Write-off action shall be recorded against each entry in the register. Delegated authority limits sanctioning write off for the Chief Clinical Officer and Chief Finance Officer, are set out in the Scheme of Delegation and as delegated to Officers by the Chief Finance Officer within his limits. Losses in excess of the stated limits but below the NHS England delegation limit will be referred to the Board for final consideration of write off approval. 4.3 Write-off approval will be obtained from the NHS England if the case is novel, contentious or likely to have repercussions for the NHS as a whole, regardless of value. 4.4 Copies of vouchers and any supporting documents will be referenced and filed to support each entry in the register. 4.5 Details of the Loss or Special Payment should be entered in the register as they are known. Where the actual value cannot be immediately determined an estimated value should be used. 5. Checklists 5.1 The Manual for Accounts requires the completion of a checklist, see appendices, for any loss or special payment in excess of 1,000. This will ensure that any lessons learned are identified and acted upon. Additionally, the CCG requires a checklist to be produced for losses or special payments under 1,000, see appendices. The Date: September 2014 Page 5 of 17
6 checklist questions for losses (which are invariably bad debts) are straight forward to complete. 5.2 The checklists required for Medical Negligence and Personal Injury will be administered by the CCG utilising the appointed solicitors as sanctioned by the CCG Governing Body. 5.3 For all Medical Negligence and Personal Injury cases a data reporting and claim assessment report will be filed with NHSLA. This is completed by the CCG and the CCG s solicitors jointly. The completion of this mandatory report permits the CCG to dispense with the checklist for these cases. 5.4 The reference number of a Loss or Special Payment should remain constant for a series of payments (use letters after the number). This may extend over a period of years. 6. Limits 6.1 The Audit and Assurance Committee will approve losses and special payments over and above 50,000 but within delegated Department of Health limits. 6.2 Authorisation limits are determined within the CCG s Scheme of Delegation, and for losses, write-offs and compensation are (excluding fruitless payments and compensation payments made under legal obligation): Up to 50,000 Over 50,000 - Chief Finance Officer or Accountable Officer - Chair of Audit Committee or Chair of CCG 6.3 Fruitless payments authorisation limits are: Up to 250,000 - Chief Finance Officer or Accountable Officer Over 250,000 - Governing Body 6.4 Compensation payments made under legal obligation up to 1m can be authorised by the Chief Finance Officer or Accountable Officer. 6.5 Refer to the Scheme of Delegation for other payments authorisation and limits where the CCG has no delegated authority. 7. Exclusions 7.1 NHS losses should not be included. Whilst the CCG may cancel debts owed by other NHS bodies, other than foundation trusts, this will be done by issuing credit notes, so reversing the entries in the debtor s ledger. There is no loss to the NHS as a whole in such cases. 7.2 The CCG s own legal costs are administrative and should not, therefore, be included in the Register of Losses and Special Payments. Date: September 2014 Page 6 of 17
7 8. Monitoring 8.1 Reports or returns on Losses and Special Payments are made, as follows: Annual Accounts Forms. At least annually report to the Audit and Assurance Committee or at the next meeting following a reported loss or special payment. 8.2 The CCG is urged to look beyond a particular write off or payment, and assess the need for any corrective action to minimise the number and cost of future cases. There may be wider lessons for the NHS as a whole. 9. Review Date This procedure will be reviewed in September 2016 (to be confirmed). 10. Distribution CCG website and computer network Date: September 2014 Page 7 of 17
8 APPENDIX A Losses & Comps (more than 1000) Checklists Please note that for category 5 compensation payments made under legal obligation a checklist does not require completing. The reasoning for this is if a case has a legally binding order, i.e. Court Order or Judges Settlement, no further details are necessary. There is only 1 checklist which can be completed for all categories as appropriate. Entries will only be expected against category specific checks where the loss/special payment is within that category. Date: September 2014 Page 8 of 17
9 FOR HEALTH BODY USE Checklist to be used when compiling the summary of the case Category Type of case Reference Number Health Body (name and code) 1. Record the amount involved and the reasons why the loss arose. 2. Detail the background of the case giving full reason why payment is necessary. Have other alternatives to the payment been investigated? If not, give reasons. If so, provide details: 3. Was fraud involved? If so, complete a fraud report and ensure that the LCFS, the relevant CFSMS team, Internal and External Auditors, and there relevant the Police, are informed in accordance with Secretary of State Directions and using the reporting system as specified by the CFSMS. Enter dates of completion of report. 4. Was theft or criminal damage involved? If so, have the Police been informed? If not, give reasons. All security related incidents will be reported to the Local Security Management Specialist once trained, accredited and in place in accordance with guidance issued by NHS Security Management Service. Date: September 2014 Page 9 of 17
10 5. For abandoned works, were detailed specifications identified before the scheme went ahead? How did the projected work compare to these detailed specifications? At what level, by whom, and why was the scheme approved? Why was the scheme abandoned and by whom? Could the scheme have been aborted earlier? Was the scheme joint financed? If so, was any agreement signed? Was legal advice taken in the drawing up of an agreement? Is the other party prepared to pay half of the costs of the scheme? 6. For Bad Debts and Claims Abandoned. Were invoices raised on a regular basis? Was the debt monitored and chased regularly? Were services withdrawn upon continued non-payment? Enclose report showing when invoices were raised and where relevant paid. For cases involving businesses has the business gone into liquidation/receivership? If so, are you listed as a creditor and do you have confirmation of this from the liquidator/receiver? If not, why not? Are any dividends being paid out? Was the financial integrity of the business looked into before goods or services were supplied? If not, why not and have procedures been revised to ensure this is carried out in the future? 7. For rental cases only did the tenant enter into lease agreements prior to occupation? If not, why not? If the lease was faulty investigate whether action can be taken against legal advisors who drew up the agreement? Provide an analysis of rent and service charges.. Date: September 2014 Page 10 of 17
11 8. For private patients cases - was an undertaking to pay signed? If not, why not? Was a full estimate of potential costs given and full deposit taken to cover these costs? If not, why not? For overseas private patient cases have the relevant embassies been contacted for payment (if applicable)? For overseas visitors - are robust procedures in place in the NHS Body to identify and charge liable overseas visitors? If not, why not? Was the overseas visitor informed that he/she would be liable to pay for the full cost of treatment? If treatment was not urgent why was it given before obtaining a sizeable deposit? 9. Stores (only) are any linen losses calculated at 50% of the replacement value? Is this in accordance with the guidance? Is the total loss more than 5% of the total stock value? Confirm that the loss has been valued at book value less net disposal proceeds. 10. For extra contractual payments to contractors - have other alternatives to the payment been investigated? If not, why not? If so, provide details including detailed calculations on which the payment is based. Date: September 2014 Page 11 of 17
12 11. For ex gratia payments - have other options been considered? If not, why not? Explain why an ex gratia payment offers the best value for money. Confirm that the proposed payment does not place the claimant in a better position than if the error had not occurred? If it does, why? In cases of hardship record what evidence exists on this? Provide detailed calculations to support the proposed payment and demonstrate why the proposed sum is in accordance with the relevant paragraphs of this guidance. For settlements on termination of employment has relevant central guidance on such payments been followed? If not, why not? For clinical negligence and personal injury cases has the relevant central guidance for such cases been followed in all respects? If not, why not? 12. Is the value of the loss reduced by insurance? If so, record the value of the gross loss and the value of the amount recovered by insurance. 13. Have all reasonable steps been taken to recover the loss? Provide details of the attempts that have been made to recover the loss or explain why no action has been taken. Has appropriate legal advice been sought? If not, why not? If advice has been sought, what recommendations were made and have these been followed? If not, why note? Date: September 2014 Page 12 of 17
13 14. Identify any failings in the actions of employees, including supervisors. Having considered this, is there a need for disciplinary action? Record what action has been taken or is proposed, or if no action is to be taken, explain why. Include dates, names of individuals and positions. 15. Was there any apparent breakdown of procedures? Detail weakness or fault in system of control or supervision. 16. What proposed improvements have been put forwards to correct defects in the existing systems or procedures? Include the timetable for implementation of the improvements. What monitoring measures have been introduced to ensure the improvements are working effectively? 17. Is it necessary to inform the Board/Chief Clinical Officer? If not, why not? 18. Do your SFIs require a Board report for the case? If so, please enclose the report. If not, consider whether in the light of this case your SFIs should be amended to require a Board report in such cases. Date: September 2014 Page 13 of 17
14 19. Having completed the above steps, detail the general lessons that can be drawn from this case. If a system weakness has been identified, which has possible implications across the NHS, the LCFS or the LSMS, using either the intranet fraud prevention referral system for fraud or the Area Security Management Soecialist for security matters, ensure that measures can be taken nationally to amend policy or systems. 20. Please give details of name and position of person forwarding this case for NHS England approval (if applicable). Give the date when this case was first brought to the attention of the NHS England (if applicable). Name Position Date of notification 21. I have considered fully each point on this checklist and my findings are recorded in the attached case summary and/or in the spaces above. I confirm that the details recorded above and on the attached case summary are complete and accurate, and that all aspects of the checklist have been properly considered and actioned. Signed by I confirm that the above details are complete and accurate and all aspects of the checklist have been properly considered and actioned. I agree that write-off of this loss offers the best value for money for this case. Delete as appropriate This case is not novel, contentious or repercussive. I therefore agree to write-off the loss This case is novel, contentious and repercussive and I therefore request formal approval from the NHS England. Signed and dated by Countersigned and dated by Please note this section will be signed by two senior officers in accordance with the delegated limits set by the Board. Please print names and positions held. Name and Position held Countersigned Name and Position held Date: September 2014 Page 14 of 17
15 APPENDIX B LOSSES AND COMPENSATIONS Write-offs [To be used where the value is 1,000 or less. Losses in excess of 1,000 will be recorded on the appropriate form, which can be obtained from the Finance Department, Castlewood House, Clevedon] DETAILS OF DEBT WRITE OFF Reference No. 1. Record invoice numbers, dates and amounts. Social Care Residential Reference No State reasons why the write off is necessary. 3. State steps taken to effect collection. Were invoices raised in time and on a regular basis? Was the debt monitored and chased regularly? Were services withdrawn upon continued non-payment? Enclose report showing when invoices were paid, if appropriate. 4. For cases involving business has the business gone into liquidation or receivership? If so, are you listed as a creditor and do you have confirmation of this from the liquidator or receiver? If not, why not? Are any dividends being paid out? Was the financial integrity of the business looked into before goods or services were supplied? If not, why not and have procedures been revised to ensure this is carried out in the future? Signed: Authorising Officer Date: Date: September 2014 Page 15 of 17
16 APPENDIX C LOSSES AND COMPENSATIONS Property loss or damage [To be used where the value is 1,000 or less. Losses in excess of 1,000 will be recorded on the appropriate form, which can be obtained from the Finance Department, Castlewood House, Clevedon] Reference No. Directorate Department A. DETAILS OF LOSS / DAMAGE [delete as appropriate] 1. Description of item(s) lost or damaged 2. Original cost 3. Approximate date of purchase 4. Present value 5. Cost of repair or replacement 6. Has an incident form been completed? YES / NO Copy attached? YES / NO B. CIRCUMSTANCES OF LOSS OR DAMAGE 1. Date and time when loss or damage first reported 2. Where loss or damage occurred 3. (i) Names and other details of staff reporting loss or damage (II) Names and other details of any witness(es) 4. Any other relevant information (e.g. solicitors etc) Signed: Manager / Head of Department Date: A copy of any statements obtained at the time of loss or damage should be appended to this form. If the matter is or has been subject to police involvement then their comments should be attached if possible. C. FINANCE DEPARTMENT Signed: Date: Notes 1. The above information is to be completed in respect of all losses or damages and sent to the Chief Finance Officer as soon as the loss or damage is reported. 2. Any information which is not available at the time of the loss or damage should be forwarded as quickly as possible. Date: September 2014 Page 16 of 17
17 ANNEX 1 Losses and Special Payments Category of Loss or Special Payment A LOSSES 1 Losses of cash due to: a Theft, fraud, etc b Overpayments of salaries, wages, fees and allowances c Other causes 2 Fruitless payments 3 Bad debts and claims abandoned: a Private patients (Sections 65 and 66 NHS Act 1977) b Overseas visitors (Section 121 NHS Act 1977) c Other 4 Damage to buildings, loss of equipment and property: a Theft, fraud, etc b Other B SPECIAL PAYMENTS 5 Compensation payments made under legal obligation 6 Extra contractual payments to contractors 7 Ex-gratia payments: a Loss of personal effects b Personal injury with advice c Other clinical negligence cases and personal injury claims d Severance payments on termination of employment e Other employment payments f Maladministration no financial loss g Patient referrals outside the UK and EEA guidelines h Other payments 8 Extra statutory and extra regulatory payments 9 Special severance payments Date: September 2014 Page 17 of 17
The delegated limits relate to the requirement for NHS Wales health bodies to obtain approval for write-off of the loss or special payment.
Appendix A Extract of Chapter 6 Manual for Accounts Losses and Special Payments Delegated Limits The delegated limits relate to the requirement for NHS Wales health bodies to obtain approval for write-off
More informationOperational Scheme of Delegation
Operational Scheme of Delegation September 2018 Control history Title of Document: Operational Scheme of Delegation Document Reference: Operational Scheme of Delegation V1.0 Supersedes: Placement in Organisation:
More informationScheme of Delegation
Scheme of Delegation Reference Number Version Version 7 Name of responsible (ratifying) committee Trust Board Date ratified Document Manager (job title) Head of Financial Accounting Date issued Review
More informationStanding Financial Instructions
Standing Financial Instructions 4983250 1 INTRODUCTION... 1 2 INTERPRETATION... 2 3 RESPONSIBILITIES AND DELEGATION... 4 4 AUDIT... 7 5 ALLOCATIONS, BUSINESS PLANNING, BUDGETS, BUDGETARY CONTROL AND MONITORING...
More informationHEALTH SERVICE EXECUTIVE NATIONAL FINANCIAL REGULATION FINANCE SANCTION FOR SPECIAL PAYMENTS AND THE WRITE OFF OF BAD DEBTS AND STOCK NFR-26
HEALTH SERVICE EXECUTIVE NATIONAL FINANCIAL REGULATION FINANCE SANCTION FOR SPECIAL PAYMENTS AND THE WRITE OFF OF BAD DEBTS AND STOCK NFR-26 Ver 2.0 10/09/2014 1 NFR-26 Finance Sanction for Special Payments
More informationScheme of Financial Delegation. Approved August 2012
Scheme of Financial Delegation Approved August 2012 1. INTRODUCTION... 5 2. DEFINITIONS... 6 3. BUDGETARY MANAGEMENT SFIS: SECTION 3... 8 3.1 Approval of Budgets and Plans... 8 3.2 Management of Budgets...
More informationDETAILED FINANCIAL POLICIES
DETAILED FINANCIAL POLICIES Document Owner Alan Pond Document Author Alan Pond Version 3.0 Directorate Finance Authorised By (Approval body/manager) Date of Approval July 2015 Governance and Audit Committee
More informationPRIME FINANCIAL POLICIES
1. INTRODUCTION 1.1. General PRIME FINANCIAL POLICIES 1.1.1. These prime financial policies and supporting detailed financial policies shall have effect as if incorporated into the group s constitution.
More informationOPERATIONAL SCHEME OF DELEGATION. FINANCE Issue Limits & Delegated Authority (note 1) Ref Documents (note 2) Budgets
Notes OPERATIONAL SCHEME OF DELEGATION 1. Limit values stated are per individual Clinical Commissioning Group, excluding formal competitive tendering values, where the totality of city-wide contract values
More informationWelsh Health Specialised Services - Additional Delegations Linked to the SFI s
Contents 1. udget delegation and virements 2. anking arrangements 3. Income, fees and charges 4. Procurement and contracts for good and services 5. Contracts for Health Care Services 6. Pay expenditure
More informationNATIONAL BACK EXCHANGE FRAUD POLICY
NATIONAL BACK EXCHANGE FRAUD POLICY National Back Exchange NATIONAL BACK EXCHANGE POLICY ON COUNTERING FRAUD AND CORRUPTION INTRODUCTION 1.2 In National Back Exchange, as in any other public sector organisation,
More informationPetty Cash Policy and Procedure
NHS Cannock Chase and NHS Stafford & Surrounds Clinical Commissioning Groups Petty Cash Policy and Procedure Agreed at Audit Committee Date:.. 22 July 2015 Signature:. Chair Cannock Chase CCG and Stafford
More informationFRAUD & THEFT POLICY & RESPONSE PLAN
FRAUD & THEFT POLICY & RESPONSE PLAN POLICY OWNER: Chief Finance Officer AUTHOR: Louise Jones DATE OF REVIEW: July 2015 DATE OF APPROVAL: July 2015 FOR APPROVAL BY: Corporation NEXT REVIEW DATE: July 2017
More informationTRUST POLICY FOR THE HANDLING OF CLAIMS FOR EX-GRATIA PAYMENTS. Final Version Date Author Reason Jul 2010 N Evans New Policy 0.
TRUST POLICY FOR THE HANDLING OF CLAIMS FOR EX-GRATIA PAYMENTS Reference Number COR 2013 040 Version / Amendment History Version: 1.3 Status: Final Version Date Author Reason 0.1-1 Jul 2010 N Evans New
More informationPolicy on the Treatment of Salary Overpayments and Underpayments
Policy on the Treatment of Salary Overpayments and Underpayments Please be aware that this printed version of the Policy may NOT be the latest version. Staff are reminded that they should always refer
More informationNHS North Somerset Clinical Commissioning Group Risk Management Strategy and Framework
NHS North Somerset Clinical Commissioning Group Risk Management Strategy and Framework An Integrated Risk Management Framework Clinical Risk Management Financial Risk Management Corporate Risk Management
More informationFinancial Regulations. Version 5.0. Date December Head of Corporate Services. Approved by. Revision Date October Version Date Description
Title Reference Financial s FP002 Version 5.0 Date December 2015 Author Head of Corporate Services Approved by Classification Unclassified Revision Date October 2016 Version Date Description 0.1 Dec 2003
More informationPetty Cash Policy and Procedure
Petty Cash Policy and Procedure Policy Folder & Policy Number Finance 2.4 Version: 1 Approved by: Audit Committee Date Approved: 27 November 2014 Name of originator/author: G Gardiner, Assistant CFO Name
More informationWorking Capital Management Policy
Working Capital Management Policy Reference No: P_F_03 Version 1 Ratified by: LCHS Trust Board Date ratified: 11 September 2018 Name of originator / author: Kelvin Mucheke, Operational Finance Manager
More informationPOLICY REFERENCE NUMBER. POLICY NAME Claims Handling Policy. Chief Nurse and Deputy Chief Executive
POLICY REFERENCE NUMBER SABP/RISK/0034 POLICY NAME Claims Handling Policy BRIEF OUTLINE OF THIS POLICY This policy will provide a framework for the management of claims for compensation made against the
More informationFinancial Regulations in. Solon Wandsworth Housing Association. Approved by Management Committee on 10/07/ July 2002
Financial Regulations in Solon Wandsworth Housing Association 10 July 2002 Financial Regulations.doc Page 1 of 31 Contents Chapter 1 Chapter 2 Chapter 3 Status of financial regulations Financial control
More informationPetty Cash Policy and Procedure
Petty Cash Policy and Procedure Date: 22 July 2016 Release: Final Lead Manager: Wendy Kerr, Chief Finance Officer Clinical Leads: Not Applicable Revision History Author Version Revision Date Previous Revision
More informationStanding Financial Instructions. August 2017
Standing Financial Instructions August 2017 Main Document Information Version: 2.0 Publication Date: TBC Approval Body: Audit Committee Approval Date: August 2017 Document Author: Associate Chief Financial
More informationANTI-BRIBERY POLICY AND ANTI-FRAUD POLICY AND RESPONSE PLAN
University for the Creative Arts Financial Regulations: Appendix K ANTI-BRIBERY POLICY AND ANTI-FRAUD POLICY AND RESPONSE PLAN INDEX 1. Introduction 2. Definitions 3. Culture 4. Responsibilities and Reporting
More informationCouncil, 4 December 2014 Proposed changes to Financial Regulations and Scheme of Delegation
Council, 4 December 2014 Proposed changes to Financial Regulations and Scheme of Delegation Executive summary and recommendations Introduction The finance systems upgrade project together with forthcoming
More informationFinancial Regulations
Financial Regulations Page 1 of 15 CONTENTS 1. Overview 1.1 Introduction 1.2 Statutory Framework 1.3 Responsibilities 1.4 Separation of Duties 1.6 Review of the Financial Regulations 2. Financial Planning
More informationFRAMEWORK DOCUMENT. for the Scottish Criminal Cases Review Commission
FRAMEWORK DOCUMENT for the Scottish Criminal Cases Review Commission 1 Contents: 1. Introduction 2. Purpose Function Duties Powers 3. The Commission s Purpose, Strategic Aims and Objectives 4. Relationship
More informationFinancial Regulations. Financial. Regulations. Working Together. September Borders College 24/11/ Working Together.
Financial Working Together Regulations September 2009 Borders College 24/11/2010 1 Working Together Table of Contents Section 1 - Introduction and Background... 6 Section 2 - Management Responsibility...
More informationNHS SOUTH LINCOLNSHIRE CLINICAL COMMISSIONING GROUP AUDIT & RISK COMMITTEE TERMS OF REFERENCE
Appendix I NHS SOUTH LINCOLNSHIRE CLINICAL COMMISSIONING GROUP 1. GOVERNANCE NOTE AUDIT & RISK COMMITTEE TERMS OF REFERENCE South Lincolnshire and South West Lincolnshire CCGs have each established their
More informationROYAL HOUSEHOLD Framework Agreement relating to the Sovereign Grant
ROYAL HOUSEHOLD Framework Agreement relating to the Sovereign Grant Produced by: Jane Graham, Assistant Keeper of the Privy Purse Version number: 1.1 Last Updated: 22 June 2012 FRAMEWORK AGREEMENT RELATING
More informationVoluntary Early Release Scheme. Guidance for Staff. November 2013
Voluntary Early Release Scheme Guidance for Staff November 2013 1 Contents 1. Introduction 2. Nature of the VER Scheme 3. Scope of the Scheme 4. Eligibility 5. Compensatory Payment 6. Notice 7. Approval
More informationFraud Redress Policy
Fraud Redress Policy Who Should Read This Policy Target Audience All Trust Staff All consultants, vendors, contractors, and/or any other parties who have a business relationship with the Trust Version
More informationAnti - Fraud and Corruption Policy
Anti - Fraud and Corruption Policy This policy applies Trust Wide Document control page Policy number Name of policy Names of linked procedures Accountable Director Author with contact details Status (draft/
More informationInternal Audit. Income and Receivables. April 2017
April 2017 Report Assessment G G G G G This report has been prepared solely for internal use as part of NHS Lothian s internal audit service. No part of this report should be made available, quoted or
More informationGuidance Document for Overpayments and Other Employee Debt
Guidance Document for Overpayments and Other Employee Debt 1 Table of Contents 1. Introduction... 3 2. Roles and Responsibilities... 3 2.1 Budget Holders and Line Managers... 3 2.1.1 Completion of ESR
More informationUNCLASSIFIED. Framework Agreement
UNCLASSIFIED Framework Agreement September 2011 Revised as of 1 September 2013 to take account of the commencement of relevant sections of the Protection of Freedoms Act 2012 under the Protection of Freedoms
More informationUniversity Fraud Policy
Section 1 University Fraud Policy 1. Introductory Statement The University is committed to the application of the Seven Principles of Public Life commended by the Committee for Standards in Public Life,
More informationPolicies, Procedures, Guidelines and Protocols. Document Details. Anti-Fraud, Bribery and Corruption Strategy
Policies, Procedures, Guidelines and Protocols Document Details Title Anti-Fraud, Bribery and Corruption Strategy Trust Ref No 1575-39666 Local Ref (optional) Main points the document The Strategy intends
More informationInsurance and Indemnity
York Foundation Trust R&D Unit Guidance Document R&D/G01 Insurance and Indemnity This Guidance has been based, with minor adaptations, on a document written by the R&D Department of Sheffield Teaching
More informationRegistered Charity SC Established 1985
Registered Charity SC 00 8314 Established 1985 DC/JD/ADCONF/MANAGEMENT/DCAREY/REPORTS/2015/FINANCIALREGINDEX UPDATED17.06.08 Updated 16.05.11 Updated 01.11.12 Updated 16.02.14 Updated 24.05.15 1 FINANCIAL
More informationFINANCIAL REGULATIONS
FINANCIAL REGULATIONS Last updated October 2016 Table of Contents 1. OVERVIEW... 3 2. REPORTING ARRANGEMENT... 4 3. ACCOUNTING... 5 4. FINANCIAL PLANNING AND BUDGETING... 6 5. AUTHORISATION OF TRANSACTIONS...
More informationInsert heading depending. Insert heading depending on line on line length; please delete cover options once
Insert Insert heading depending Insert heading depending on line on line length; please delete on NHS on line length; line Standard length; please Contract please delete delete other other cover cover
More informationDisciplinary Procedure
Disciplinary Procedure HR36 This Procedure Document must be read in conjunction with the accompanying Policy Document Version: V1 V1 issued 1 st July 2014 Document Lead Human Resources Business Partner
More informationThe Co-operative Academies Trust Anti-Fraud and Anti-Bribery Policy. Approved by the Trust Board on 21 April 2016 Implementation from 22 April 2016
The Co-operative Academies Trust Anti-Fraud and Anti-Bribery Policy Approved by the Trust Board on 21 April 2016 Implementation from 22 April 2016 April 2016 1 Anti-Fraud and Anti-Bribery Policy Contents
More informationUNITED LEARNING TRUST RETENTION GUIDELINES
UNITED LEARNING TRUST RETENTION GUIDELINES This retention schedule contains recommended retention periods for the different record series created and maintained by academies in the course of their business.
More informationReactive maintenance repairs policy. August 2013 August If you require this policy in a different format please ask a member of staff
1 M 4 Reactive maintenance repairs policy Date of approval Review date August 2013 August 2016 If you require this policy in a different format please ask a member of staff Foreword 2 Elderpark Housing
More informationabcdefghijklmnopqrstu
Health Finance Directorate abcdefghijklmnopqrstu T: 131-244 3475 F: 131-244 242 E: John.Matheson@scotland.gsi.gov.uk Dear Colleague REVISED FORM SFR 18: ENHANCED REPORTING OF NHS FRAUDS AND ATTEMPTED FRAUDS
More informationOVERPAYMENT POLICY. Director of Finance
OVERPAYMENT POLICY Sponsor: Director of Finance Author: Head of Finance Version: 3.0 Status: Approved by Audit Committee Date: August 2016 Next Review Date: August 2019 Section Contents Page No. 1. Aim
More informationNICEIC Rules Relating to Registration for Certification of Electrical Installations in Scotland
NICEIC Rules Relating to Registration for Certification of Electrical Installations in Scotland based on Approved Bodies and Approved Certifiers of Construction (Electrical Installations to BS 7671) Scheme
More informationClaims Handling Policy & Procedure
Claims Handling Policy & Procedure NHS East and North Hertfordshire Clinical Commissioning Group Page 1 of 26 DOCUMENT CONTROL SHEET Document Owner: Director of Finance Document Author(s): Governance Support
More informationClaims Policy. Choice, Responsiveness, Integration & Shared Care
Claims Policy Choice, Responsiveness, Integration & Shared Care Worcestershire Mental Health Partnership NHS Trust Information Reader Box Document Type: Document Purpose: Unique identifier: Title: Target
More informationANTI-FRAUD, BRIBERY AND CORRUPTION POLICY
ANTI-FRAUD, BRIBERY AND CORRUPTION POLICY Version: 6 Date issued: February 2018 Review date: February 2021 Applies to: All Trust staff, contractors and vendors This document is available in other formats,
More informationRELOCATION AND ASSOCIATED EXPENSES
RELOCATION AND ASSOCIATED EXPENSES POLICY Policy author Accountable Executive Lead Approving body Policy reference HR Business Partner Executive Lead for Workforce Trust Management Board SWBH/HR/019 ESSENTIAL
More informationSchedule of matters reserved to the board and scheme of delegation
East Sussex Healthcare NHS Trust Reservation of Powers to the Board and Delegation of Powers November 2017 Administrative guidance notes Schedule of matters reserved to the board and scheme of delegation
More informationE F F E C T I V E 1 J A N U A R Y, IMB
Personal Loan TERMS AND CONDITIONS E F F E C T I V E 1 J A N U A R Y, 2 0 0 2 IMB Ltd ABN 92 087 651 974 Personal Loan Terms and Conditions This document does not contain all the contract terms or all
More informationDeclaring and Managing Interests Including Managing Conflicts of Interest
Declaring and Managing Interests Including Managing Conflicts of Interest Wolverhampton Clinical Commissioning Group 1 DOCUMENT STATUS: APPROVED DATE ISSUED: OCTOBER 2017 DATE TO BE REVIEWED: OCTOBER 2019
More informationPrivate Patients Policy
Private Patients Policy KEY DETAILS: Description: Document Type: Document Keywords: Private Patient Policy POLICY Private patients Main areas affected: Care groups including specifically Consultants, private
More informationSolicitors Professional Indemnity Insurance Proposal Form 2017
Solicitors Professional Indemnity Insurance Proposal Form 2017 1. Name and Address of Firm Practice name (include all names under which you practice and to be insured). Solicitors Regulation Authority
More informationSouthend University Hospital NHS Foundation Trust NHSI Board Committee/ Panel
Appendix A - Scheme of Delegation Authorised Approvals Scheme of Financial Delegation Southend University Hospital NHS Foundation Trust NHSI Board / Financial of HR 3 Business Planning, Budgets, Budgetary
More informationPolicies, Procedures, Guidelines and Protocols
Policies, Procedures, Guidelines and Protocols Document Details Title Anti-Crime Specialists and Human Resources Advisory Team Protocol Trust Ref No 1580-36302 Local Ref (optional) Main points the document
More informationGENERAL TERMS AND CONDITIONS FOR THE USE OF VISA AND/OR MASTERCARD CARDS
69, route d'esch L-2953 Luxembourg Tél. (+352) 4590-1 R.C.S. Luxembourg B-6307 BIC Code BILLLULL Name Identification Account GENERAL TERMS AND CONDITIONS FOR THE USE OF VISA AND/OR MASTERCARD CARDS DEFINITIONS
More informationRevised: May Fraud Prevention Policy
Revised: May 2011 Fraud Prevention Policy Contents Page 1. Introduction 2 2. Basis of the Policy 3 3. Purpose and Definitions 3 4. Management and Staff Responsibilities 4 5. Adherence to University Regulations,
More informationInjury Allowance a guide for employers
Injury Allowance a guide for employers Updated November 2016 Introduction 1 Section 22 of the NHS terms and conditions of service handbook contains provisions for the injury allowance that became effective
More informationPAYROLL OVERPAYMENT RECOVERY POLICY
FOR DECISION PAYROLL OVERPAYMENT RECOVERY POLICY AGENDA ITEM 4.1 13 JULY 2010 Report of Paper prepared by Purpose of Paper Action/Decision required Link to Health Care Standards: Link to Health Board s
More informationCOMPENSATION CLAIMS MANAGEMENT PROCEDURE (Clinical Negligence and Personal Injury Litigation)
VELINDRE NHS TRUST REF: BLACK 8b COMPENSATION CLAIMS MANAGEMENT PROCEDURE (Clinical Negligence and Personal Injury Litigation) Policy Lead: C. Hamblyn, Legal Services & Governance Manager Ref: Black 8b
More informationBritish Council s Counter Fraud Cases *
British Council s Counter Fraud Cases 17* Date Location Allegation April April April EU Member of staff suspected of colluding with a local school and allowing verification of exam candidates despite proper
More informationProposer Details. Application Form for Professional Indemnity and Liability Insurances Surveyors
Application Form for Professional Indemnity and Liability Insurances Surveyors This application form must be completed signed and dated by your Principal, Director or Partner Please ensure that all questions
More informationThis policy sets out the arrangements for staff with regard to claiming expenses Who is the document All staff
Title Document Details Policy and Procedure on Travel Expenses and Subsistence Claims Trust Ref No 1592-40724 Local Ref (optional) N/A Main points the document covers This policy sets out the arrangements
More informationINCOME MAXIMISATION & RENT ARREARS RECOVERY POLICY Document control Policy approval GDT November 2017 Updating
INCOME MAXIMISATION & RENT ARREARS RECOVERY POLICY 2017-2020 Document control Policy approval GDT November 2017 Updating Income Maximisation & Rent Arrears Recovery Policy 2016-2017 Next review date June
More informationAudit of financial statements: issues for the attention of the Audit Committee Cardiff and Vale NHS Trust
Audit 2009-10 February 2010 Author: Auditor General for Wales Ref: 182A2010 Audit of financial statements: issues for the attention of the Audit Committee Cardiff and Vale NHS Trust The Auditor General
More informationDate Issued Planned Review PGN No: May 2018
Standard Financial Instructions Practice Guidance Note Management and Use of a Petty Cash Sub-Float V01 Date Issued Planned Review PGN No: Issue 1 Nov 13 Issue 2 Jan 14 Issue 3 Nov 16 Issue 4 - May17 Issue
More informationInjury Allowance: A Guide for Employers
Part A Injury Allowance: A Guide for Employers Introduction 1 Section 22 of the NHS Terms and Conditions of Service handbook contains provisions for a new allowance known as the Injury Allowance (IA) that
More informationCardiff and vale University health Board PAYROLL OVERPAYMENT/UNDERPAYMENT POLICY. UHB 008 Version No: 2 Previous Trust / LHB Ref No:
Reference No: Documents to read alongside this Policy PAYROLL OVERPAYMENT/UNDERPAYMENT POLICY UHB 008 Version No: 2 Previous Trust / LHB Ref No: N/A T/192 & T/198 Classification of document: Area for Circulation:
More informationFlexible Worker HR Guidance. Gifts and Hospitality
Flexible Worker HR Guidance Gifts and Hospitality CONTENT 1 Scope 2 Purpose 3. Definitions 4 Responsibilities 4.1 NHSP 4.2 FW 5. Receipt of gifts and hospitality 5.1 Cash 5.2 Receipt of gifts 5.3 Receipt
More informationWRITING OFF BAD DEBT November 2017
WRITING OFF BAD DEBT November 2017 Important: This document can only be considered valid when viewed on the CCG s website. If this document has been printed or saved to another location, you must check
More informationEmployee Fraud Loss. Employee Client Fraud Loss. Forgery Or Alteration Loss Yes No. On Premises Loss Yes No. In Transit Loss Yes No
Crime Insurance PRoPosAl FoRm Please answer all questions. If you have insufficient space to complete an answer, attach a separate signed and dated sheet and identify the question number concerned. Please
More informationAnti-Fraud Policy. Version: 8.0 Approval Status: Approved. Document Owner: Graham Feek. Review Date: 07/12/2018
Anti-Fraud Policy Version: 8.0 Approval Status: Approved Document Owner: Graham Feek Classification: External Review Date: 07/12/2018 Last Reviewed: 09/12/2016 Table of Contents 1. Policy Statement...
More informationFINANCIAL REGULATIONS
FINANCIAL REGULATIONS Contents Page 1. Introduction 1 2. Corporate Plan and Budget 3 3. Expenditure - Commitments and Competitive Requirements 4 4. Capital Expenditure and Fixed Assets (including Disposals)
More informationData Processing Appendix
Company Name* Execution Date *Company name indicated must conform to the name on customer s Master Subscription Agreement executed with SugarCRM. This Data Processing Appendix on the processing of personal
More informationFinancial Statement for Legal Aid in Criminal Proceedings
Form CDS15 Financial Statement for Legal Aid in Criminal Proceedings MAAT Reference Form enclosed? Protect - Personal About you 1 Mr Mrs Miss Ms Other title Your forenames or other names (in b l o c k
More informationThe key objectives from the Corporate Debt Policy should be considered and the following key messages highlighted:
Write off Policy This write off policy is linked to Corporate Debt Policy The key objectives from the Corporate Debt Policy should be considered and the following key messages highlighted: 1. The preference
More informationClaims Management Policy
Claims Management Policy Document Author: Legal Services Manager Date Approved: August 2016 Document Reference PO Claims Management Policy August 2018 Version V8.2 Responsible Quality Committee Committee
More informationIs your acceptance of the terms set out below and on the form; and
TERMS & CONDITIONS Please read these terms and conditions carefully and if there is anything you do not understand, please ask any member of staff. It is important that you fully understand and accept
More informationResponding to damage to, or the loss of, objects in your care.
Damage and loss Definition Responding to damage to, or the loss of, objects in your care. Scope This procedure might be needed in response to anything from minor, accidental damage to one object during
More informationConditions for supplying energy to small and medium enterprises (November 2016)
Conditions for supplying energy to small and medium enterprises (November 2016) 1 Introduction 1.1 These conditions apply if we supply your business with energy and: you have entered into a verbal or written
More informationDECLARATIONS OF INTERESTS AND POTENTIAL CONFLICTS OF INTERESTS POLICY. ENDORSED BY: Executive Team; Consultative Committee
DECLARATIONS OF INTERESTS AND POTENTIAL CONFLICTS OF INTERESTS POLICY START DATE: September 2013 NEXT REVIEW: September 2014 COMMITTEE APPROVAL: Executive Team DATE: 14 January 2013 CHAIR S SIGNATURE:
More informationFINANCIAL REGULATIONS
Paper: 09/0311 FINANCIAL REGULATIONS 1 General 1.1 Introduction The College s Board of Management has approved these regulations on the recommendation of the Finance & General Purposes Committee. These
More informationYour appointment is effective from 1 November 2014 and shall continue until XXXX
6 November 2014 Directors Office Royal United Hospitals Bath NHS Foundation Trust Combe Park Bath BA1 3NG Tel: 01225 826215 Julie.hill22@nhs.net www.ruh.nhs.uk Dear Appointment of Non-Executive Director
More informationFINANCIAL MANAGEMENT OF PARLIAMENT BILL
REPUBLIC OF SOUTH AFRICA FINANCIAL MANAGEMENT OF PARLIAMENT BILL (As amended by the Select Committee on Financial National Council of Provinces) (The English text is the offıcial text of the Bill) (SELECT
More information2 INTRODUCTION GENERAL OBLIGATIONS Principal, Partner or Director responsibilities Breaching the Rules...
SCHEME RULES April 2019 1 1 Contents 2 INTRODUCTION... 4 3 GENERAL OBLIGATIONS... 4 3.1 Principal, Partner or Director responsibilities... 4 3.2 Breaching the Rules... 5 4 CLIENT MONEY... 5 4.1 Client
More informationNHS Standard Contract 2016/17 General Conditions (full length)
NHS Standard Contract 2016/17 General Conditions (full length) NHS Standard Contract 2016/17 General Conditions First published: March 2016 Updated: 13 April 2016 This updated version, published on 13
More informationSuperDraw Staff Lottery - Constitution
SuperDraw Staff Lottery - Constitution 1. Outline of SuperDraw: 1.1 SuperDraw is the Northern Lincolnshire and Goole NHS Foundation Trust (NLAG) staff lottery. It is established to promote staff benefits
More informationVoluntary Early Release Scheme. Guidance for Managers 2018
Voluntary Early Release Scheme Guidance for Managers 2018 Voluntary Early Release Guidance for Managers June 2018 Voluntary Early Release Guidance for Managers June 2018 Contents 1. Introduction 2. Nature
More informationRelocation Expenses Policy and Procedure
Relocation Expenses Policy and Procedure Ratification Process Lead Author: Developed by: Approved by: Ratified on and by: Senior OD & HR Manager, C&P CCG Senior OD & HR Manager, C&P CCG Joint Consultation
More informationExample letter of engagement for audit assignment for an incorporated company Period of engagement Scope of services to be provided
Example letter of engagement for audit assignment for an incorporated company The directors of Insert company name Ltd Insert date Dear Insert name, We are pleased to accept the instruction to act as auditor
More informationRecovery of Overpayments and Payment of Underpayments
Policy for the recovery of Overpayments and Payment of Underpayments Human Resources Policy No. HR23 Additionally refer to: HR07 Disciplinary Policy for Doctors and Dentists HR36 Disciplinary Procedure
More informationBANKRUPTCY. Freephone. FACTSHEET 10 (2018)
What is Bankruptcy? Freephone 0800 083 8018 1 FACTSHEET 10 (2018) Bankruptcy is a way of dealing with debts that you cannot pay. Whilst you are bankrupt any assets that you have might be used to pay off
More informationCounter Fraud, Bribery and Corruption Policy
Counter Fraud, Bribery and Corruption Policy Version: 4 Consultation: Ratified by: Date ratified: Name of originator/author: Audit Committee Andrew Lee Lee Sheridan Date issued: June 2016 Review date:
More informationFINAL NOTICE. Xcap Securities PLC FRN: London EC3V 3ND United Kingdom. Date: 31 May 2013 ACTION
FINAL NOTICE To: Xcap Securities PLC FRN: 504211 Address: 24 Cornhill London EC3V 3ND United Kingdom Date: 31 May 2013 ACTION 1. For the reasons given in this notice, the Financial Conduct Authority (
More informationclaim form home insurance Section 1 Details of policyholder Prior to submitting a claim
home insurance claim form Name Address Your insurance contract is underwritten by International Insurance Company of Hannover SE UK Branch, as referred to in the declaration at the end of this claim form
More information