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Your user guide to: Finance Capital projects

1. of total PCT spend Diagram 5 Programme budgeting The PCT s expenditure is also analysed each year retrospectively into 23 programme categories Diagram 5 shows the percentage of total PCT spend in each category for 2007 8 compared with the average expenditure for other similar organisation s also known as Clusters in 2006 07 E Cluster average 2006 07 NHS Wirral 2007 08 15 tabili for Y publ my spending We need ensure that mone Is spen SPEO effectively 27 14 Accountability for public spending Asthe PCT is spending public money we need to ensure that it is spent appropriately and effectively and that all financial transactions are recorded correctly Financial Governance systems are designed to ensure appropriate expenditure is included and Audit Review provides assurance that those systems work and that the accounts represent a true and fair view of the transactions of the PCT In addition Value for Money VFM systems aim to ensure that the most effective use of money is obtained Combined they give assurance to the PCT Board Department of Health and the public that public spending is incurred and accounted for correctly Quality standards What are quality standards We adopt quality standards to ensure we achieve the full effectiveness of all our skills and know ledge and to ensure the Finance Team provides an efficient and effective service to all our customers Specifically we commit
2. WTE Whole Time Equivalent The total number of equivalent full time staff Glossary X Y Year to Date The Proportion of the Annual Budget cumulative to the reporting month in question and the total expenditure incurred cumulatively to the reporting month in question Z 0 9 3PD Third Party Developments Y Z 0 9 3 Glossary NHS Wirral O Wirral Primary Care Trust
3. to the NHS in April 2007 and is now known as the National Commissioning Group NCG The NCG oversees the national commissioning of highly specialised services and facilities collaborative working at a pan Specialised Commissioning Group SCG level The 10 SCGs commission specialised services at a regional level O P PbR Payment by Results is the funding system that allocates monies to NHS providers based on a national tariff price Designed to support patient choice and diversity and encourage increased activity and quality of service provision PFI Private Finance Initiative PGO Accounts Basically the PCT s bank account that is held at the Payments General s Office Bank of England PMS Personal M edical Services Personal M edical Service pilots have been operating in HAs O P under the NHS Primary Care Act 1997 A PMS Contracted Doctor is a practitioner who is in contract with the HA to provide the full range of GMS services through the PM S pilot contract PPA Prescription Pricing Authority Provisions A contingency for future payments we may have to pay out for events that have happened in the past PTS This stands for Patient Transport Services These are the services providing transport for patients both Emergency and Non Emergency Ambulance Trusts 81 Glossary Glossary Q R R amp D This stands for Research and Development Revenue Resource Limit The
4. will clearly set out the direction of travel and the demanding objectives that we have set ourselves as a team over and above our statutory national and local targets nese dre exciting times for NHS Wirral This is an unprecedented period of infrastructure development for the organisation Not only are we In April 2008 NHS Wirral moved to a new financial ledger system managed by Shared Business Services SBS this was a major change for not only the Finance Directorate but also the organisation The new system will assist budget holders greatly to improve control of expenditure and support them to financially plan more effectively and we hope you are already feeling the benefits of these changes 4 Foreword currently dealing with various GP developments but the Capital Projects team is managing the significant redevelopment of St Catherine s This will allow for 21st Century services to be delivered from modern fit for purpose premises and at the time of writing work is due to begin in the winter of 2009 You will find a glossary of terms and commonly used NHS acronyms at the end of this guide which I trust you find useful I sincerely hope that you find this first edition both valuable and informative and would welcome any suggestions you have for improvements for future editions Russell Favager Director of Finance NHS Wirral Directorate responsibilities Finance Financial reporting Fina
5. Collection of Income Debts is the responsibility of the Financial Services department but the work is undertaken by the SBS Credit Control team in accordance with the SBS Debt Management Policy A third party collection agency will only be instructed where the credit control department at SBS has been unable to recover the monies owed 45 Financial services team Invoice processing and payment Whilst this section focuses on the payment of invoices procurement of goods and services is covered in the procurement section it is worthwhile highlighting the importance of E Procurement and the Purchase Order system The Purchase Order system should be used as a matter of course as it is best practice provides a full audit trail and improves the approval payment process Invoices received without a purchase order number may be returned to the supplier For invoices without a purchase order once processed a notification will be e mailed to the approver for action In order to meet the Better Payment Practice Code and to enable NHS Wirral to manage its cash it is important that invoices are approved in the system as soon as the notification is received If an invoice remains unapproved in your workflow for a period of seven days it will automatically escalate to your manager 46 Financeial services team The Financial Services Department is responsible for the payment of invoices but the day to day work of processing payment
6. The following are ten tips for making your place of work safe and secure Make security your business Report all security related or suspicious incidents Wear your identification at work Question strangers if safe to do so Don t allow tailgating Shut lock windows doors cabinets and cupboards in unoccupied secure areas Find out who your health and safety representative is Protect yourself Be aware of your local security policy Speak to your Local Security Management Specialist Philip Davies for further advice Contact Philip Davies Local Security Management Specialist on 0151 678 7272 Ext 3422 or mobile number 0771 7766162 or by email to philip davies2 wirral nhs uk Philip Davies Local Security Management Specialist T 3422 651 0011 71 Local security management We ve put contact details for each of the teams in their relevant sections so if you still have questions you ll know who to ask Training Indudes Traininges Gr A EE E EN Besten 74 Training Training Finance training What isthe content and how often isthe training held Finance training for budget holders and authorised signatories which also includes Governance and Fraud is usually held bi monthly throughout the financial year The sessions can be used as refreshers for on going training or as part of induction for new managers within the organisation If you are new to th
7. lt Manager Payment Management by Results Finance T 1426 651 3936 T 1466 651 3862 T 1503 651 0011 Al Scott Maull Finance Manager Commissioning David Miles Finance M anager Practice Based Commissioning Angela Skillforth Finance Assistant T 1404 651 3173 T 1578 651 3853 T 1501 651 0011 Suzanne Cross Senior Finance Assistant Kat Jones Finance Assistant T 1500 651 3846 T 1562 651 0011 Lucy Henshaw Assistant Finance Manager Payment by Results T 1550 651 0011 Kathy Parry Assistant Management Accountant T 1465 651 3875 39 Health systems management finance team f The Provider Services Finance Team actively supports the Transforming Community Services TCS programme 40 Health systems management finance teram Provider services finance team Provider services finance team The Provider Services Directorate has a core role supplying a wide range of community and nursing based services across the Wirral The Provider Services Finance Team consists of eight members led by David Grundy and is tasked with supporting the Directorate in all financial matters The team maintain key points of contact across the whole of the Directorate from the senior management team through to individual cost centre managers In addition to the main duties and responsibilities performed by the wider Finance Team Financial strategy Financial management a
8. offer corporate support and executive assistance in order that the directorate achieves its corporate and strategic objectives gt Linda Hough Jacqueline Smith IN Business M anager Senior Assistant A T 1448 651 0011 T 3960 651 3174 Fi di organisational chart B Wirral Health Shared Cheshire and Informatics Business Wirral Service Services Partnership Service Level Service Level Trust Agreement Agreement Service Level Agreement 7 Finance directorate organisational chart TR t m Thefin ne Overview of finance Indudes Overview of finance sussss 9 Where does our money come from 10 e Accountability for public spending 14 Quality standards donec 15 Valueifonmoney SER 16 Financial governance eeeneenee 18 Finance team objectives sssss 20 Where does our money come from Nationally the government receives various receipts taxes throughout the year and this money is divided into areas of expenditure across all public sectors which include health The Department of Health then allocates revenue funding to primary care trusts PCTs on the basis of the relative needs of their populations and in line with pace of change policy A weighted capitation formula determines each PCT s target share of available resources to enable the
9. GG M amp T ensure that staff have the appropriate IT equipment for their ii z 63 Information management and technology Don t know your BEAMS from your BPPC Then our handy Glossary on page 77 should help Counter fraud Spor payment verificauon Indudes Counter fraud amp post payment Verificabioni teana earan ea a A E AT 66 Counter and pod payment verificauon Counter fraud amp post payment verification team Led by Joy Hammond the Counter Fraud and Post Payment Verification Team work hard to create and maintain a real anti fraud culture and to protect resources which should be used to deliver patient care Counter fraud A key part of the role is deterring fraud from occurring in the first place Unfortunately fraud in the NHS takes many forms it can be of low value but high volume or conversely a high value one off It can either be opportunistic or well planned and involve such things as payroll expenses procurement and pensions All fraud involving NHS funds diverts resources from its intended purpose that of patient care The NHS belongs to us all and it is everyone s responsibility to help protect it Fraud investigations are largely intelligence led With everyone s help we can detect fraud in its infancy undertake professional investigations and apply appropriate civil disciplinary or criminal sanctions Fraud and corruption in the NHS are unacceptable We now have power
10. are developed and maintained Full engagement with all Directorates in all budget setting and control matters 25 Financial management Business support Provide business and financial evaluation support to service development activities Ensure Service Level Agreements are in accordance with agreed financial frameworks and demonstrate value for money Support the organisation in developing cash releasing savings programmes as appropriate In addition to the support provided to budget holders the financial management team also produce the following Monthly monitoring of the PCT s investment programme Production of monthly quarterly and annual returns for the SHA Statutory costing returns for example programme budgeting Development and maintenance of the coding structure Delivery of training to budget managers 26 Financial management Budget setting Budget setting The financial management team is responsible for producing an annual income and expenditure plan and the plan is submitted to the Strategic Health Authority and approved by the PCT s Board before the start of the new financial year The budget setting process is the process in which the plan is costed at a detailed level with individual budget managers This process is usually carried out between the months of November and February this allows budgets to be agreed in time for Board approval by 1 April of the new financial year Budge
11. development of new currency and pricing options for a range of services delivered A well structured pricing system will Help commissioners choose high quality providers Facilitate benchmarking and value for money comparison of our services against other service providers Reduce variation in quality and outcomes by providing greater clarity about what services are delivered for patients at what cost Reward innovation and best practice 41 Provider services finance team Provider services finance team Claire Birt Senior Assistant Management Accountant Emma Shanks Finance M anager Dave Grundy Head of Provider Services Finance T 3959 651 0011 T 3488 651 0011 T 3946 651 0011 Peter Keyes Justine Greig Natalie Davenport Assistant Debbie Kemp Assistant Management Assistant Management Accountant Management Accountant Accountant T 3948 651 0011 T 3949 651 0011 T 3957 651 0011 Katie Duckworth Finance Assistant Claire Jones Finance Assistant T 3802 651 0011 T 3955 651 0011 42 Provider services finance team Finandal services Responsibilities indude accounts payable and receivable cash management and SBS finanaal system Finandal services team The Financial Services team headed by Karl Norris has eight team members and responsibilities include accounts payable and receivable cash management and SBS financial system The main duties and
12. expenditure limit that the PCT is given by the Department of Health that we must not spend more than 5 SAS Statement of Auditing Standards SFI s Standing Financial Instructions The PCT approved business rules that we must follow 82 Glossary SHA Strategic Health Authority The next tier down from the Department of Health within the overall NHS Structure that oversee the NHS ina geographical region e g the North West SIC This is the Statement of Internal Control SO s Standing Orders The PCT approved delegated limits for the receipt of income and incurring of expenditure T TCS Transforming Community Services U UoR Use of Resources Under the Healthcare Commission s scoring system NHS organisations are assessed and given overall scores on Quality of Services and Use of Resources Scores can vary from Excellent Good Fair and Weak V Variance The difference between plan and actual expenditure W WCC World class commissioning is a statement of intent aimed at delivering outstanding R W performance in the way we commission health and care services World class commissioning will have a direct impact on the health and well being of the population driving unprecedented improvements in patient outcomes and ensuring that the NHS remains one of the most progressive and high performing health systems in the world WHIS Wirral Health Informatics Service
13. incremental budgeting The strength of this approach is that It provides a realistic achievable budget It allows cost pressures and savings to be clearly identified from the previous year s budget It should provide a clear and transparent process for budget holders to understand their proposed budget and the final agreed budget There are two documents Budget setting principles and Budget virement policy which summarise the principles both in determining the budgets and also how budgets can be transferred These are included in the base budget books issued at the start of the year to all budget holders and can also be obtained from your link accountant 27 Budget setting How n additional funding be approved during the year It is expected that all funding required in year will have been covered through the budget setting process If a budget holder needs to put forward a business proposal during the year then this should be discussed with their link accountant and there is a process for seeking approval for additional resources which is detailed in the document Resource Approval Routes which can be found in the Finance section on the intranet 28 Budget setting Budgetary control Budgetary control The budgetary control process is the monthly reporting process in which the teams produce a set of financial statements by budget holder The overall position is consolidated reviewed and reporte
14. of the Board and Committees Arrangements for the meeting of the Board Declaration of interests Standards of business conduct The custody of the official seal and the sealing of documents The Standing Financial Instructions concentrate more on the financial arrangements of the PCT and cover items such as Audit arrangements Process for producing and approving the annual accounts and annual report Banking and cash arrangements Collection of income setting of fees and the security of cash and cheques Tendering and contracting arrangements including the procurement of non pay expenditure Disposal of fixed assets and the recording of losses and special payments Capital investment and the security of assets including stock Acceptance of gifts and hospitality The Schemes of Reservation and delegation defines who has the relevant authority to approve certain actions within the PCT within defined limits and will cover the process to Approve expenditure from charitable funds Accept gifts and hospitality Settle litigation legal cases Approve losses and special payments The requisitioning of goods and services subject to quotation and tendering rules Approve capital expenditure Approve removal expenses Virement movement of budgets The authorised limits define the approved authorisation limit that each employee has to incur expenditure income within their approved area of wor
15. safer care by delivering computer systems and services that improve how patient information is stored and accessed 78 Glossary CF amp SMS Counter Fraud amp Security Management Service Clinical Negligence Scheme for Trusts CNST An insurance risk management scheme within the NHS that settles legal claims for Clinical negligence COM Central Operations Mersey A shared service hosted by Liverpool PCT that pays contractual payments to GPs and Opticians for Wirral PCT Creditor An individual or another organisation to which we owe money CSR This stands for Comprehensive Spending Review Current assets Assets owned by the organisation that only last for a short period of less than one year example might include stock cash at bank or money that is owed to the PCT by another organisation known as a debtor D Debtor Somebody other organisation that owes the PCT money Derwent Shared Services An NHS shared service which provides a lease car service to the PCT DH Department of Health E EWTD This stands for European Working Time Directive The EWTD is a directive from the Council of Europe 93 104 EC to protect the health and safety of workers in the European Union It lays down minimum requirements in relation to working hours rest periods annual leave and arrangements for night workers Glossary F Fl This stands for Foundation Year 1 being the new first year grade f
16. 1 340 1 205 433 1 200 874 250 4 396 47 742 74 281 654 19 1 250 1 483 50 582 84 584 1177 1 177 132 472 154 540 Variance fav adv B 10 474 283 10 757 11 28 185 433 1 200 874 4 146 26 539 654 19 233 34 002 AN 1 177 22 068 Costing exerdses The PCT is required to undertake a number of costing exercises each year These are Programme Budgeting Mapping exercises Programme budgeting The Department of Health requires all PCTs to submit an annual return which analyses their previous year s expenditure across 23 programme categories The results for 2007 08 are detailed in diagram 5 in the NHS Wirral Local spend section of this guide Most of the 23 programmes of care are defined by the International Classification of Diseases Version 10 codes ICD 10 for example cancer coronary heart disease etc However the medical categories are not always appropriate in the areas of community services and social care therefore two specific groups have been created for Healthy Individuals and Social Care Needs There is a final category called Other and General M edical Services GM S and Personal M edical Services PM S expenditure is allocated to Other It would be expected that the remaining spend recorded under Other would be minimised The aim of the return is to develop a primary source of information which can be used by all bodies to provide a greater understandi
17. 4 or internally on 8899 76 Training Fraud training A key part of our role is providing Fraud Awareness Training We welcome the opportunity to attend team meetings and can tailor the content of the presentation to meet your individual requirements Alternatively individual one to ones can be arranged for any member of staff who has any suspicion that fraud is about to take place or has already been committed You can contact Joy or Karen on 0151 651 3917 or 07887 987005 Glossary A Accruals An accounting concept used as part of reporting your monthly statements and represents the amount of expenditure or income incurred by yourselves that has not yet been paid or received as physical cash Annual budget The total approved budget for the year AOB In addition to Any Other Business this notation is now used for Agreement of Balances This is the exercise whereby NHS organisations are periodically required to agree Debtor Creditor and Income Expenditure balances Currently M6 M9 and Year End although year end may not be required for 2008 09 accounts Assets The physical resources owned by the Organisation Audit Process of ensuring that the accounts and processes of the PCT are proper and accurate Audit is split into two elements Internal Audit predominantly looks at the systems and process operated by the PCT External Audit predominantly looks at the disclosure of financial info
18. Assistant i Primary Care Management Dental Accountant Primary Care Dental T 6501 651 0011 T 6504 651 0011 JR Rebecca Tunstall Annabel Salter Victoria Sutton Senior Accountant Management Senior Finance Strategic Accountant Assistant Partnerships Strategic Strategic Partnerships Partnerships T 1513 651 3958 T 1427 651 3959 T 1417 651 0011 35 Financial management Primary care Strategic partnerships Public health netw orks amp corporate Chandra Barry Graham Dodgson Management Senior Accountant Accountant Public Health Public Health and Corporate Networks Departments and Networks T 3950 651 0011 T 3976 651 0011 Heather Helen Dearman Hastewell Asst Management Management Accountant Accountant Public Health and Corporate Networks Departments T 3788 651 0011 T 3972 651 3933 Julie Jones Senior Finance Assistant Corporate Departments T 3974 651 0011 36 Public health networks amp corporate Financial planning and reporting aen al planning Louise Sephton Senior Accountant Financial Planning and Reporting T 1457 651 3170 Health systems management finance team 464 The team supports contracting areas across primary secondary and tertiary care through Payment TS y Led by M ark Bakewell the Health Systems Management Finance Team supports the various contracting areas across Pr
19. BC continues to play a vital role in health reform It puts clinicians at the heart of PCT commissioning and allows groups of family doctors and community clinicians to develop better services for their local communities Primary care trusts PCTs are the budget holders and have overall accountability for healthcare commissioning however practice based commissioning is crucial at all stages of the commissioning process 38 Health systems management finance team What is PBC PBC is about engaging practices and other primary care professionals in the commissioning of services Through PBC front line clinicians are being provided with the resources and support to become more involved in commissioning decisions Under PBC practices receive information on how their patients use health services This information can be used for the redesign of services by front line clinicians for the benefit of patients What are the benefits of PBC PBC allows for better clinical engagement and gives practices and primary care professionals the freedom to develop innovative high quality services for their patients Using information on current health service usage primary care professionals can understand how resources are used and identify areas that will benefit from redesign Health 1 management finance team Mark Bakewell Neil Starkey Jane Nash Head of Health Finance M anager Assistant Finance Systems Payment by Results
20. HS service level agreements Non NHS organisations 1 4m Other acute HRG4 Demand CQUIN and EWTD 7 6m North West Ambulance Service NHS Trust 8 8m Other NHS SLAs 0 4m St Helens and Knowsley NHS Trust 0 5m Royal Liverpool and Broadgreen University Hospitals Trust 6 7m Countess of Chester Hospital Foundation Trust 2 4m Liverpool Womens Hospital Foundation Trust 2 1m Aintree University Hospitals NHS Foundation Trust 2 8m 12 Wirral University Teaching Hospital 204 6m Diagram 3 NHS Wirral local spend Each year NHS Wirral is allocated a specific amount of money in which to invest in services how this is divided is shown in diagram 3 left and diagram 4 below Diagram 4 Infectious diseases MENEE Cancers and tumours FE Blood disorders MENEE Endochrine nutritional and metabolic problem BEHEEEEEEEEN mental health problems s learning disability problems VEN neurological system problems ME eye vision problems MENN hearing problems m circulation problems M respiratory system problems EE dental problems EE gastro intestinal problems EEE skin problems a musculo skeletal system problems SSS Trauma and injuries indudiong burns OGGa IhELLI genito urinary system problems e o se eej maternity and reproductive health neonate conditions BI adverse effects of poisoning healthy individuals VEN 0 0 2 0 4 0 6 0 8 0 10 0 12 006 14 0
21. Health Networks and Corporate Departments Financial Planning Provider Services and Health Systems Management The first four teams are led by Andrea Wood Provider Services by David Grundy and the Health Systems Management Finance Team by Mark Bakewell The financial planning team takes the lead in coordinating and consolidating the annual financial plan the five year financial plans the submission of all external returns to both the Strategic Health Authority and Department of Health including the costing returns The only exception to this is the PCT s reference cost return which is prepared by the Provider Team The main duties and responsibilities carried out by all of the teams are as follows Finandal Strategy Lead the development of strategic financial and business plans that both reflect and support achievement of the wider service aims Work closely with managers to ensure all business plans are incorporated into the strategic financial plan Develop reporting and monitoring mechanisms to enable each Directorate to assess the extent to which it is meeting its strategic objectives and financial plans Finandal Management and Control Ensuring that the Directorates receive first rate financial and management accounting support on a routine basis In particular income and expenditure performance is monitored and reported on a monthly basis Ensuring robust business orientated financial systems and processes
22. OS General Ophthalmic Services The contractual framework for Opticians and Ophthalmic Practices GPVT This stands for General Practice Vocational Training This is the training doctors undertake for General Practice and formally referred to that provided to the Registrar grade H HRG4 HRG4 divides clinical activity into a greater number of subdivisions that better reflect the diversity of clinical activity 79 Glossary Glossary increased specificity means that we are more able to differentiate between different types of activity I amp E Income and Expenditure The revenue running costs of the PCT provided and Commissioned Services IFRS International Financial Reporting Standards The Accounting Standards applicable to the financial statements accounts of the PCT ISTC Independent sector treatment centre s ISTC s are private sector owned treatment 80 Glossary centres contracted within the National Health Service They are sometimes referred to as surgicentres L Liability Money that the PCT owes to somebody else predominantly referred to as a creditor i e someone other organisation that the PCT owes money to has not yet been paid in cash terms M MFF This stands for M arket Forces Factor This is used to adjust funding in the NHS for unavoidable variations in staff costs A part of the Payment by Results mechanism Monthly Budget The proportion of the Annual Bu
23. Working Together for a Healthier Future Wirral Your user guide to Finance Capital projects amp premises management Information management amp technology Counter fraud amp post payment verification Local security management and Training al t Contents Foreword by Russell Favager 3 Directorate responsibilities 5 Overview of finance 9 Where does our money come from 10 e Accountability for public spending 14 smoualibyiStandadsbe eS 15 sm Valueonioneylses ete ete ee 16 Financial governance eeeeees 18 Finance team objectives ecien 20 Finance Ga 24 Budget setting FR 26 ABUdgetaneono a ae a e 28 Gostingiexereses SE ALLE 33 Health systems management team 37 Provider services finance team 40 Financial services team 43 s Incomeanddebs eere 45 e Invoice processing and payment 46 Better payment practice code 47 e Charitable funds and donations 49 e Capital expenditure eeeeeeeses 50 s hoaseCd o E 50 Capital projects amp premises management 54 Information management amp technology 60 IM amp T Service Delivery eese 63 Counter fraud amp post payment verification team 66 Local s
24. ate has their own tab Information management amp technology Indudes Information management amp technology 60 IM amp T Service Delivery eene 63 Information management amp technology Information management amp technology IM amp T support is facilitated through the WHIS Service How do we do IT Desk on 0151 488 7736 7737 7743 7744 internally on 8899 or via whisservicedesk nhs net What do we do The Information M anagement and Technology Department is defined by the following key roles Manage the development and delivery of an IM amp T vision and Strategy Work with managers and IM amp T service providers to ensure that the expected benefits from IM amp T investment are delivered Integral to this is ensuring that an effective benefits realisation mechanism is in place Proactively pursue technological solutions to support the running of NHS Wirral Work with Wirral Health Informatics Service WHIS who are our strategic IM amp T Shared Service Provider and other technology providers to ensure that NHS Wirral receives comprehensive and timely IT advice and support Develop and deliver the IM amp T strategy for NHS Wirral ensuring that all national requirements and local strategic direction are integrated with our local partners including primary care contractors and Trusts Ensure that benefits from the IM amp T s
25. ayment verification Counter vera fraud amp post payment on fean pay Joy Hammond Counter Fraud and Post Payment Verification Manager T 1600 651 0011 M 0788 7987005 Carol Kelly Post Payment Verification Officer T 1570 651 0011 b Karen McArdle Deputy Counter Fraud Manager T 1592 651 0011 Helen Dawson Patient Fraud Administrator T 1478 651 0011 Local security management Indudes Local security management ssss 70 Local seaunty management Local seaurity management Latest figures show there were nearly 60 000 assaults against staff nationally in 2007 08 of which one was recorded at NHS Wirral A national reporting system to record assaults on staff was introduced at the beginning of December 2003 to collect these statistics It enables the NHS Security Management Services NHS SMS to track cases from report to conclusion intervene where necessary and most importantly give feedback and support to the person assaulted The NHS Security Management Service also set up a Legal Protection Unit to give NHS trusts free legal advice on prosecuting offenders In partnership with NHS Wirral the unit will also look at privately prosecuting offenders where the police or Crown Prosecution Service did not take action The overall aim of Local Security Management is to create a culture where staff are more security conscious
26. ble to NHS Wirral will also be accepted by the Bank Controlled stationery Financial Services issue controlled financial stationery pre printed and sequentially numbered Examples are Cash collection sheets Petty cash vouchers Petty cash disbursement books Invoice Request Forms Application for grant from charitable funds These forms should be ordered using the Controlled Financial Stationery Request Form which is available from Simone Williams The stationery must be signed for by a member of staff in the department where it is to be used Charitable funds and donations Charitable Funds are those funds held on trust solely for charitable purposes Whilst the funds are held by Cheshire and Wirral Partnership NHS Foundation Trust CWP those funds are segregated and can be clearly identified These are to be used for the benefit of patients and staff of NHS Wirral If an individual wishes to make a donation the donor should be directed to the general offices at either St Catherine s or Victoria Central where they can pay the donation in and be issued with a receipt The donor can specify a particular fund they wish the monies to be used for which will be noted by the general office If no fund is specified the money will be allocated to the General Fund and be used at the discretion of the Trustees for the benefit of NHS Wirral patients and staff Donations can also be posted to the Financial Ser
27. d to as an account code combination is as follows There are six parts to the code 5NKN E66001 5637 E7154 OORBL 000000 1 2 3 4 5 6 1 This is known as the Entity part of the code and reflects a reference code that distinguishes the PCT apart from any other PCT the unique Organisation code which for NHS Wirral is 5NK followed by N 2 The cost centre is the next part of the code which needs to be a six character alpha numeric combination This part of the code describes the actual department within the directorate e g E66001 is Finance 30 Budgetary control 3 The subjective field follows the cost centre which is always a four character numeric field e g 5637 is Band 7 The PCT uses the national chart of accounts which has standard descriptions for items of expenditure or income described by the subjectives 4 The fourth set of numbers is commonly known as Analysis 1 codes and is used locally to add a further description to the item of income or expenditure This is a five character alpha numeric field e g E7154 is Staff on secondment from another organisation 5 The fifth set of numbers is commonly known as Analysis 2 codes and is used by the PCT to identify when an item of income or expense relates to another organisation or a capital scheme This is a five character alpha numeric code e g OORBL is Wirral University Hospital Foundation Trust This is an important part of the code as it is used to
28. d to the board on a monthly basis The statements are released on working day eight of each month to budget holders for information and review Who can hold a budget e As the accountable officer the Chief Executive is ultimately responsible for managing the PCT s financial position however the Chief Executive may delegate and does responsibility to individual officers A budget manager is accountable for the expenditure within their designated cost centre s and they are able to authorise expenditure within their delegated limits How do I receive my budget report Budget reports are available on line on the eighth working day of each month An email confirming that the reports are available is sent to each budget holder The report can be accessed via portal on the oracle ledger system and budget holders are issued with a password to access their cost centre s http nww wyss nhs uk oraapps html select Portal Reports Theon line report availability means that budget holders can drill down to transaction level and can view for example individual payroll entries or invoices charged to their budget How do I read my budget report Budget reports follow a standard format and have several headings for ease of use An example report can be seen on page 31 On the left hand side of your budget report it will show your Funded whole time equivalent WTE the Contracted WTE the Paid WTE and the Worked WTE for t
29. dget for any month MPET This stands for M ulti Professional Education and Training This funding is to support the training and education of all NHS staff future and present and is payable to both NHS organisations and Health Education Institutions HEIs N NAO National Audit Office oversees the Audit of the Public Sector NCA Non Contractual Activity the treatment of a Wirral resident at a hospital that the PCT does not have a contractual arrangement with Net Book Value The value of Fixed Capital Assets as shown in the Balance Sheet NHSLA National Health Service Litigation Authority NHS SBS NHS Shared Business Services a national Financial shared Glossary service function that provides a range of core financial function e g payment of invoices to around 100 NHS organisations NMET This stands for Non M edical Education and Training and is the funding stream from the MPET levy to support the training and education of all Non Medical NHS staff NPfIT The National Programme for IT NPfIT is an initiative by the Department of Health in England to move the National Health Service towards a single centrally mandated electronic care record for patients and to connect 30 000 General Practioners to 300 hospitals providing secure and audited access to these records by authorised health professionals NSCAG This stands for National Specialist Commissioning Group NSCAG transferred
30. e money raised The total receipt allocations money the government receives and from the different sources Source HM Treasury 2008 09 projections Other receipts include capital taxes stamp duties and some other tax and non tax receipts for example interest and dividends Figures may not sum to total due to rounding Diagram 2 How is the money spent The different areas that government spends the allocations and how the money is split into the various areas Source HM Treasury 2008 09 near cash projections Spending re classified to functions compared to previous presentations and is now using methods specified in international standards Other expenditure includes spending on general public services recreation culture media and sport international cooperation and development public service pensions plus spending yet to be allocated and some accounting adjustments Social protection includes tax credit payments in excess of an individual s tax liability which are now counted on AME in line with OECD guidelines Figures may not sum to total due to rounding Summary of expenditure plans Acute and specialist Headquarter function 18m services 298m Other commissioning budgets inc networks 24m Public health 4m Primary care and community services 175m Commissioned out of hospital services 25m M ental health and learning disability services 49m NHS and non N
31. e organisation or would just like a refresher training session please call the Learning and Development Team Telephone 651 0011 extension 6047 for further details and bookings In addition we also offer the following formal and informal training Budget holder training on the financial system SBS E procurement requisition training SBS Informal training as part of the regular budget review meetings For direct one to one support please contact your link accountant or alternatively your senior accounting link for more senior support Training Dates and Provision are included within the PCT s KSF Training Prospectus and learning material again please contact the Learning and Development team for further information 75 Training IT training IT training is facilitated by Wirral Health Informatics Service who provide and manage a wide range of internal and external courses the following is a sample of training available NHS Elite basic computer skills Microsoft Office Word Excel PowerPoint Access Outlook Project and Visio Advanced ECDL M icrosoft Word and Excel Wirral Results and Order Communications System WROCS Electronic Health Record EHR Prince2 To understand any potential training requirements through the completion of a training needs analysis form and for more information of the available training courses please contact the WHIS Service Desk on 0151 488 7736 7737 7743 774
32. ebts The Financial Services Department is responsible for processing all invoice requests Sales invoices When should an invoice request be raised Invoices can be raised for a variety of reasons a sample of which is listed For recharges or services provided to another organisation that we would normally expect payment for Training courses or lectures given Reports written or case notes provided to solicitors Recharges to staff for their contribution toward training development fees How isan invoice request raised To raise an invoice request complete an invoice request form These forms are pre printed self carbonating pads and each department should have a stock of these pads Forward the completed form to a Payments and Treasury Officer in the Financial Services team To ensure there is a full audit trail and to assist in the collection of debt please ensure that the form contains full customer details including contact name and telephone number The form should also detail for which period the invoice request relates to All invoice requests are processed by a Payments and Treasury Officer and this will generate a sales order The Sales Order is processed by SBS then a sales invoice is raised which is sent to the customer Invoices are due to be paid within 14 days and if the amount owed is not settled by the due date it will be followed up by the SBS Credit Control team Collection of income debts
33. ecurity management 70 ur c E 74 Glossary Pr PA FE TN ee 77 Foreword I am delighted to introduce this User Guide which is aimed at all employees of NHS Wirral and in particular I am hopeful that it will be of real benefit to those with budgetary responsibilities If you are new to NHS Wirral this guide should provide you with an invaluable introduction to the Finance Directorate and the different services that we offer The handbook is intended to act as a reference guide to provide you with useful information and sign post you to the correct team within the Finance Directorate who can help and support you in your day to day work You will find team information key contacts and contact numbers within the guide to ensure you are directed to the most appropriate person to assist with any query you have Equally you will also gain a perspective of the wealth of experience we hold within our Directorate not only in terms of Russell Favager Director of Finance Finance activities but also Capital Projects Local Counter Fraud Services Information Management and Security These are exciting times for NHS Wirral and whilst change is not always easy we are a high reputation organisation that thrives on difficult challenges to obtain the best outcome for the people of Wirral 3 Foreword The launch of this User Guide also coincides with the Finance Department Business Plan which
34. he staff employed within the department A whole time equivalent WTE is the numerical term which is used to describe the number of hours a person works per week Full time hours which for most groups of staff are now 37 5 hours per week would be described as 1 00 W T E If someone is working less than full time hours then this is shown as a proportion of the full time hours in numerical terms e g 30 hours per week would be 0 80 WTE 30 out of 37 5 The next section of the report shows Pay Non pay and Income subjectives listed against headings which best describe the income or expenditure incurred to date The columns of figures which follow show The Annual Budget Next Years budget the in month Budget Actual and Variance followed by the Cumulative year to date Budget Actual and Variance Towards the end of this section there is an example of a budget report What is a finandal code How isit made up A financial code is used to identify precisely where an item of income or expenditure should be allocated 29 Budgetary control A hierarchy of financial codes exists within the PCT which reflect the structure of the organisation to support the financial reporting process This allows for reports to be produced at a summary strategic level as well as being able to report at a detailed operational departmental level i e cost centre basis An example of a financial code which may also be referre
35. ical equipment and for the building of new premises or the enhancement to existing properties 50 Financial services team What are capital charges made up of Capital Charges are made up of two elements these being An annual depreciation charged based on the assumed total life of the capital asset A rate of return similar to an interest charge had we have taken out a loan to finance the purchase of the capital asset in the first place Lease cars We operate a lease scheme to enable employees who meet the agreed eligibility criteria to obtain a lease car to assist in the performance of their duties The provision of a lease car can be considered when the PCT requires an employee to carry out duties that require the individual to be mobile thereby giving them regular user status Who is deemed asa regular user Someone who is a regular car user for work purposes in line with the lease car policy Take a look at the Lease Car Scheme Policy a copy can be found at www derwentsharedservices nhs uk Approval for a lease car is given by the Director of Finance or nominated deputy following a recommendation from a senior line manager for the relevant employee How do obtain a lease car Establish with your line manager the likelihood of their approval for you to have a lease car Following appropriate approval decide on which car you would like and ring Derwent s Shared Services to get a quote on costs
36. imary Secondary and Tertiary Care via national and local tariff payment mechanisms The National Tariff System is often referred to as Payment by Results The team also supports other commissioning agendas such as Practice Based Commissioning and areas of specialist commissioning What is payment by results and what is its purpose The purpose of Payment by Results PbR is to provide a transparent rules based system for mainly paying NHS Hospitals and other organisations It will reward efficiency support patient choice and diversity and encourage activity for sustainable waiting time reductions Payments are linked to activity and adjusted dependant on the case mix Importantly the system ensures a fair and consistent basis for hospital funding rather than being reliant principally on historic budgets and the negotiating skills of individual managers 37 Health systems management finance team What activity is exduded from PbR The national tariff is mandatory for activity within the scope of PbR and covers the majority of hospital spend Some services and procedures remain outside the scope of PbR and the price of these remains subject to local negotiation Services not covered by PbR in 2009 10 include primary care services community services mental health services and ambulance services Acute Services outside of PbR are generally referred to as Non PbR Practice based commissioning Practice based commissioning P
37. k For example if an individual has an authorisation limit of 5 000 they are only permitted to commit the PCT to expenditure of up to 5 000 and approve the payment of invoices up to the level of 5 000 19 Financial governance 20 Finance team objectives Finance team objectives Alan Howgate Deputy Director of Finance T 3960 651 0011 The Deputy Director of Finance Alan Howgate has the role of deputising for the Director of Finance and to oversee the day to day operational management of the Finance and IT functions This includes Strategic financial planning Corporate financial reporting Preparation of statutory accounts Financial governance Value for money monitoring The Finance Directorate has set itself some ambitious targets above and beyond national and local targets and has recently developed a detailed Business Plan to support the Directorate and individual objectives for the coming two years The Business Plan is available on the NHS Wirral intranet at nww wirral nhs uk along with the full version of this guide which will be updated as and when necessary The team s top objectives that form the Business Plan are Fully embed the new financial ledger and ensure all staff are properly trained and system used to full potential Continuously review the processes systems and procedures of all key tasks and document best practices Provide financial expertise and informa
38. l Report and Accounts Cashier services The Financial Services Team is responsible for reviewing and updating the petty cash procedures and policy together with managing the petty cash floats This includes undertaking periodic site visits to audit petty cash and to reconcile the petty cash floats Petty cash If you are establishing a new service or are an existing service that requires a new petty cash float 47 Financial services team then please contact Caroline Searle Payments Treasury and Controls M anager for details telephone 0151 651 0011 extension 6508 Requests for petty cash reimbursements should be made to one of our Payment and Treasury Team managed by Caroline Searle Petty cash disbursements up to 50 are available from the reception general office at the following three locations St Catherine s Admin Block Victoria Central 3 Port Causeway What should I do if I m given cash or cheques forthe PCT The person handing over the cash or cheque should be directed to the general offices at St Catherine s or Victoria Central If the person is unable to do this the cash or cheque should be taken by the member of staff to the St Catherine s or Victoria Central Hospital general offices where it will be receipted and banked 48 Financial services team Who should a cheque be made payable to Cheques should be made payable to Wirral PCT or Wirral Primary Care Trust However cheques made paya
39. m to commission similar levels of health services for populations in similar need and to reduce avoidable health inequalities 10 Where does our money come from Since the formation of PCTs the Wirral budget has increased from 299 million in 2002 to the current budget for 2009 10 of 594 million To manage this allocation NHS Wirral must adhere to the following Achieve operating financial balance Recover all costs on services provided Remain within authorised cash and resource limits for both revenue and capital allocations The following charts show in more detail where the money originates from at a national level and more specifically how this is divided between public services The third chart shows how much money NHS Wirral had to spend and where we spent it during 2008 09 Total receipts 575 billion Other 84bn Income tax 160bn Council tax 25bn Business rates 24bn VAT 84bn National insurance 105bn Corporation tax 52bn Excise duties 42bn Total managed expenditure 618 billion Other 67bn Social protection 169bn Debt interest 31bn Public order and safety 33bn Housing and environment 23bn Industry agriculture employment and training 22bn Personal social services 27bn Defence 33bn Education 82bn Health 111bn Transport 21bn Diagram 1 Summary of national finance How is th
40. ncial management Financial standing Financial governance and control Value for money Capital projects and premises management Assist in the delivery of new Primary and Community Care Buildings Lead on Estates and Property Management issues Ensure we have accommodation that is fit for purpose and meets regulatory requirements Information management and technology Manage the development and delivery of an IM amp T vision and strategy Develop technological strategies including communications to support the organisation dentify areas of risk for the PCT in relation to IT Counter fraud and post payment verification Prevent deter and detect fraud within the organisation Investigate and apply appropriately sanction Hold awareness sessions to promote an anti fraud culture dentify any areas of risk for the PCT in relation to fraud Local security management Create a culture of security conscious staff Ensure appropriate action is taken to protect staff and property To advise on local and national security policies Carry out a security assessment on all PCT premises Ensure all appropriate records are kept secure to prevent attempted and actual security breaches 5 Directorate responsibilities amp 6 You wil find a glossary of terms and a useful list of Ao s rom page E 6 Business support Business support The Directorate is supported by a team of two staff who
41. nd control Business support Budget setting Budgetary control Costing exercises the team has a specific responsibility to produce Reference Costs Reference costs are collected each year from across the NHS and provide a basis for comparison between organisations They represent the average cost to the NHS of providing a defined service in a given financial year and can be used to Performance manage and benchmark services Measure the cost of providing treatment across a range of services Determine the relative efficiency of a provider using a Reference Cost Index Use as a basis for the Payment by Result PbR tariffs Support investment disinvestment decisions Transforming community services The Next Stage Review Primary and Community Care Strategy set out a vision for transformational change within community services to create a modern and responsive service of consistently high standard whilst offering value for money for taxpayers For the above to happen appropriate measures and incentives need to be in place The Finance Team actively supports the Transforming Community Services TCS programme and provides financial input into the new community contract working closely with Health Systems M anagement Directorate contract signed April 2009 By October 2009 PCT commissioners will have developed a plan for transforming community services to drive up service quality and value for money leading to the
42. ng of where the money is going and what we are getting for the money we invest in the NHS It also enables Commissioners to benchmark their use of resources across providers and with other Commissioners The PCT use this information to aid investment decisions in tackling disease 33 Costing exercises Mapping exerdses The PCT undertakes various mapping exercises throughout the year which seek to map PCT expenditure in a specific area against defined criteria categories Examples of such returns would be a M ental Health mapping exercise and Child Health Maternity mapping exercise Participation of the PCT in these mapping exercises allows the PCT access to the results which identifies how the PCT s costs compare on a regional and national basis The PCT can then benchmark it s expenditure to determine the effectiveness of current and future investments in these areas 34 Costing exercises amp very year the PCT submits a retum to the Department of Health about its expenditure You can see it for 2007 page 13 5 B Finandal Primary management care Andrea Wood Karon Coppell Adrian Bryan Sarah Russell Head of Financial Senior Accountant Finance M anager Assistant Management Primary Care Primary Care GMS Management PMS Accountant Primary Care GM S PMS T 3951 651 0011 T 6503 651 0011 T 6502 651 0011 T 3951 651 0011 Janet Moran Lynda Dagnall Finance M anager Senior
43. or Postgraduate Doctors in training replaced House Officer Grade F2 This stands for Foundation Year 2 being the new second year grade for Postgraduate Doctors in training replaced first year of former Senior House Officer Grade FIMS This stands for Financial Information M onitoring System It is an integrated monthly finance and workforce return for all NHS organisations Financial Duty The financial targets that the PCT must achieve each year FT This stands for Foundation Trusts NHS foundation trusts are a new type of NHS trust in England and have been created to give organisations more local autonomy and devolve decision making from central government Full Business Case A detailed document containing all the data relevant to gain approval for a scheme to take place and or get the funding approved G GDS General Dental Services The contractual framework for Dentists and Dental Practices GMC This stands for the General Medical Council The General Medical Council GMC registers doctors to practice medicine in the UK Their purpose is to protect promote and maintain the health and safety of the public by ensuring proper standards in the practice of medicine GMS General M edical Services The General M edical Services GMS contract is the UK wide contract between general practices and primary care F H organisations to deliver primary care services to their local communities G
44. pdate the NHS Wirral travel plan Capital projects and premises management Estates facilities and security contacts For St Catherine s Victoria Central and Community Clinics and Health Centres Building maintenance issues CWP Estates department Ext 3448 Domestic cleaning and facilities issues CWP Facilities department Ext 3722 For Port Causew ay Riverside Building maintenance domestic cleaning and facilities issues Alison Roberts Ext 1037 Capital projects amp premises management Doug Baker Stephen Stuart Head of Capital Deputy Head of Projects and Capital Premises Development Management and Premises Management T 1499 651 0011 T 1491 651 3177 John Croft Smith Project manager T 1460 651 0011 Tasmin Harvey Project M anager With responsibility for waste and transport issues Tom Kelly Project M anager with responsibility for energy and water issues T 1425 651 0011 T 1490 651 0011 Mary O Neill Alison Roberts Display Screen Office M anager Equipment Assessor Port Causew ay Riverside T 1037 643 5300 T 1037 643 5300 Dawn Williams Project Manager T 1423 651 0011 m Rose O Neill Business and Administration Co ordinator T 1488 651 0011 57 Capital projects and premises management We want to make it easy for you to finc information you re looking fo 5 Use Guide so each of the depar nents within the Finance Director
45. please contact Craig Shelley Systems Accountant ext 6509 or craig shelley wirral nhs uk amp 6 It is important to remember that we are spending ublic money erefore it s essential that we obtain the best value we p y 17 Value for money Finandal govemance What is finandal govemance The PCT has to have in place documents that cover the Governance of the Organisation this is known as the Corporate Governance M anual Governance is the system by which an organisation is directed and controlled at its most senior levels in order to achieve its objectives and meet the necessary standards of accountability and probity Within the Corporate Governance M anual there are subsections that govern how our organisation is managed to ensure that the correct decisions are taken by the correct individuals with the appropriate authority These subsections are known as the Standing Financial Instructions SFIs Standing Orders SOs Scheme of Reservation and Delegations and Authorisations Limits These are the rules by which the PCT can run its business and each Director and Budget Manager will have copies of the Corporate Governance M anual 18 Financial governance additionally copies can be viewed on the intranet at nww wirralpct nhs uk document_uploads Governance CGM anuel pdf The Standing Orders SOs cover the Corporate Governance of the PCT and includes items such as Role function and membership
46. re that the resources for which they are responsible provide value for money 31 Budgetary Control Portal budget holder statement PORTAL BUDGET HOLDER STATEMENT Budget Report for Month Ending January 2009 Period 10 E65XXX Name of Cost Centre Fund Cont Paid Work Annual Next Year WTE WTE WTE WTE Budget Budget Budget E E E PAY EXPENDITURE 1 00 1 00 1 00 1 00 5636 Admin amp Clerical band 8 55 230 55 230 4 602 1 00 1 00 1 00 1 00 5637 Admin amp Clerical band 7 43 046 43 046 3 587 2 00 2 00 2 00 2 00 98 276 98 276 8 189 NON PAY EXPENDITURE 7221 Stationery 7243 Mobile Phones 7270 Travel amp Subsistence 1 611 1 611 134 7271 Excess Mileage 7275 Hospitality 7302 Conferences and Seminars 7307 Course Fees 300 300 25 7310 Legal Prof fees 57 316 57 414 4 784 7319 Meeting Expense Room Hire 7354 Computer Hardware Purch 7487 Miscellaneous Expenditure 1 500 1 500 125 0 00 0 00 0 00 0 00 Total 60 727 60 825 5 068 GROSS INCOME 4741 Oth Operating Inc Non NHS 0 00 0 00 0 00 0 00 Total 0 0 0 2 00 2 00 2 00 2 00 Grand Total 159 003 159 101 13 257 32 Portal budget holder statement In Month Variance Actual 4 299 3 619 7 918 2 250 9 147 870 146 10 713 124 124 18 507 fav adv 303 32 271 134 40 2 225 4 363 870 21 5 645 124 124 5 250 WIRRAL PCT 5NKN Year To Date Budget Actual 46 020 35 546 35 870 35 587 81 890 71 133 11 28
47. responsibilities of the team are Statutory annual accounts and financial reporting Treasury and cash management Financial systems management Invoice query management Manage the service level agreement with Shared Business Services SBS Balance sheet integrity Manage the service level agreement with NHS Wirral lease car administrators Derw ents Invoice requests Sales invoices Clinical negligence and employer liability insurance Capital asset register maintenance Maintain authorised signatory list and set up new users In house training on SBS and E Procurement 44 Financeial services team Shared business service orade system Craig Shelley Systems Accountant is responsible for maintaining the integrity of the SBS Oracle System If you have any queries contact Craig for assistance For all general IT and network queries please contact the WHIS helpdesk SBS Helpdesks can be contacted directly for queries regarding Invoice payable queries clients sbs nhs uk SBS administrative queries e g passwords it servicedesk sbs nhs uk The following remain the responsibility of the Financial Services department however the work is undertaken by Shared Business Services who are based in Wakefield Processing of supplier invoices Liaising with suppliers including dealing with payment queries Bank liaison and transactions Credit control VAT Control accounts Income and d
48. rmation and its accuracy e g the Annual Accounts and Annual Report AWP This stands for Allocation Working Paper and is the publication used to notify NHS organizations of allocations B Bad debts Invoices raised to other individuals organisations that has not been received and it is unlikely that the cash will ever be collected Balance Sheet A financial statement that represents the assets and liabilities of the PCT BEAMS Budget Estimation and Management System A C Better Payment Practice Code BPPC Also known as PSPP Public Sector Payment Policy an accepted code of practice that 95 of all invoices will be paid within 30 days of receipt of the invoice service Business Case A document that outline s the rationale to approve new investment Capital Assets Items with a value of 5 000 or more with a life that will last for more than one year typical capital items include Land Buildings Plant M achinery as well as IT and M edical items of equipment T Glossary Glossary Capital Resource Limit CRL The Capital expenditure limit that the PCT is given by the Department of Health that we must not spend more than Cash Releasing Efficiency Savings CRES The financial savings that must be made each year to promote efficiency in the way we spend public money CfH This stands for Connecting For Health NHS Connecting For Health supports the NHS in providing better
49. rojects amp premises management 54 Capital projects amp premises management Capital projects amp premises management The team is made up of nine team members led by Doug Baker who have responsibility for ensuring that properties within the remit of NHS Wirral meet current and future legislation such as health and safety fire regulations environmental regulations and the disability discrimination act The team are also responsible for managing the maintenance and upkeep of all NHS Wirral properties to ensure that buildings are maintained appropriately whilst also demonstrating value for money and buildings are operated in a safe effective and efficient manner Capital Projects and Premises M anagement have a Service Level Agreement with Cheshire and Wirral Partnership to provide estate and facilities management across a number of NHS Wirral sites that are covered by the Service Level Agreement Services include reactive and planned maintenance of buildings and plant decoration supply of utilities staff and patient car parking security grounds and gardens maintenance domestic services cleaning replenishment of products waste disposal portering facilities portable appliance testing PAT services window cleaning and pest control What are capital projects A project is a one off piece of work which has a finite start and finish date to deliver specific objectives Capital Projec
50. run off reports by organisation codes 6 The final field in the financial code is a six character numerical field and is for finance use only It is important that budget holders both use and understand the coding structure as this makes the budget statements more meaningful for budget holders when reviewing them What income and expenditure is induded in my report All items of income and expenditure that relate to your relative area of responsibility What are budget manager s key responsibilities and duties In many of the sections in this user guide the different roles of the finance teams is described however the role of the budget manager is also key to the effective and efficient use of the PCT s resources The responsibilities of the budget manager are To ensure that their expenditure does not exceed the agreed budget To ensure that they and their staff operate within the terms of the Standing Financial Instructions To review budget statements on a monthly basis and to investigate any variances with support from the appropriate Financial Management team To provide information and intelligence to Finance to inform the forecast expenditure for the year end To review and agree the year end forecast position To ensure that any service development proposals business cases or redesign proposals are properly costed and that their key contact within finance is involved at an early stage in the process To ensu
51. s invoices and dealing with invoice queries is undertaken by SBS The relationship is managed through a Service Level Agreement For processing and payment all invoices should be sent to SBS at the following address NHS Wirral 5NK Payables 6695 Phoenix House Topcliffe Lane Wakefield WF3 1WE Payment requests for reimbursements The Payment and Treasury Team in Financial Services process payment requests for payments where there is no invoice This includes Reimbursements for locum cover Reimbursement of GP Practice expenses e g for training and travel Reimbursement of Continuing Healthcare Costs Reimbursement of Petty Cash floats Retirement hospitality funding The invoice request form must contain details of the payment the period or dates to which it relates and have attached documentation to support the payment The form must be signed by an authorised signatory Each authorised signatory has a designated limit up to which they can authorise a payment The form should then be forwarded to the Payment and Treasury Team for processing Better Payment Practice Code When paying invoices all Trusts must comply with the Better Payment Practice Code BPPC In order to achieve BPPC the Trust must pay over 95 of invoices within 30 day terms This target relates to both the number of invoices and the value of invoices The Trust is required to publish its performance against this target in the Annua
52. s signed off by the Board by 31 March To ensure that each budget manager has a budget book by 31 March in respect of the following year 15 Quality standards Value for money When buying goods and services it is important to remember that we are spending public money It is therefore essential that we obtain the best value we can for the money we spend For this reason we have a procurement policy which exists to help us procure services in the best way The procurement policy sets out the process and limits that should be followed The purchase of all goods and services are subject to European Regulations regarding public sector procurement regardless of whether they are capital or revenue funding but the regulations differentiate between different types of services classifying them as either Part A which require a full EU competitive tender exercise or Part B where only limited requirements apply The regulations also specify thresholds over which the full regime must be applied The thresholds are 90 319 for supplies and Part A services 139 893 for Part B services 3 497 313 for works building projects 16 Value for money Nationally negotiated contracts and price agreements must be used to help in our procurement of goods and services these will generally represent best value and be the easiest way to secure goods and services When purchasing goods and services you should be aware of the limit
53. s that have to be followed to ensure that we get the best value for the price paid these are as follows Fororders where the expected costs is between 10 000 and 90 319 three written quotes should be obtained and the lowest one accepted unless there are documented specific reasons why the lowest quote isn t being accepted Forthe majority of orders over 90 319 a formal tender process should be undertaken for the purchase of the goods and services in accordance with the PCT Standing Orders and the European Union Directive The PCT has a service level agreement with the Supplies department at Wirral University Teaching Hospital NHS Foudation Trust to provide advice and support to the PCT Contact details for the Supplies Team and procurement procedures can be found in the departments section of the Wirral University Teaching Hospital Foundation Trust website nww whnt nhs uk Advice on any procurement issues including national contracts can be obtained from the supplies department at Clatterbridge hospital telephone 0151 334 5044 0181 Additionally NHS Wirral now uses Electronic Procurement E Proc to raise its purchase requisitions order where possible the ordering of all goods and services should be via e proc you can gain access to e proc via your logon to the SBS Oracle system via the following web link nww wyss nhs uk oraapps html If you don t have a username or password for the SBS Oracle systems then
54. s to implement penalty charges against patients who falsely claim to be exempt from paying NHS charges Persistent offenders could find themselves in court Post payment verification This involves visiting all Wirral Opticians on a rolling programme basis to check the services they have claimed for have been provided The process includes issuing questionnaires to a sample of patients reviewing and cross checking records Patient checks help to ensure the items claimed for have been properly recorded and paid appropriately This can sometimes result in additional payments being made to the optician as they occasionally under claim for services they have provided as well as overpayments being uncovered At the end of the process a detailed report of our findings is sent to the optician 67 Counter fraud and post payment verification The NHS is the largest organisation in Europe with a budget in the region of 70 billion so even a small percentage lost through fraud represents a substantial figure We can all play a part in protecting precious resources Anyone who has suspicions that an offence is or has taken place can be assured that the team will take their concerns seriously please use any of the contact numbers below to speak to a member of the team Alternatively you can phone the National Fraud Reporting Line on 0800 028 40 60 The line is open from 8am to 6pm Monday to Friday 68 Counter raud and post p
55. t setting should also link in with the business planning process Why do we have budgets To ensure at the start of the year that the planned expenditure is affordable within the resources available To ensure budget managers have a plan against which to monitor their agreed expenditure during the year Allows action to be taken if there are variances to the plan What are the stepsto the budget setting process Issue details of paid staff to managers for validation Establish the baseline budget to be carried forward Prepare draft pay and non pay budgets within the agreed baseline on the Budget Estimation and Management System BEAM S M eet with budget managers Issue a first draft budget to managers for discussion Identify changes to the baseline for example savings cost pressures service development proposals In conjunction with budget managers prepare a final proposed budget All budgets are then reviewed and agreed within the PCT s overall control total Once approved by the Board the base budget book can be issued to managers for the start of the new financial year What approach do we adopt For pay budgets budget holders are required to prepare a proposed budget based on the staff based in post initially and identify any further establishment needs to deliver services a form of zero based budgeting The non pay budgets are based on the previous year s baseline plus inflation if proven to be required
56. technology appropriate within the following areas Ensure information governance is integral to the development of NHS Wirral systems in particular relating to security system integrity and compliance with Information Governance standards Proactively work with service managers and other stakeholders to ensure that information governance processes meet the business requirements of the organisation Complete the annual Information Governance toolkit and monitor compliance with Information Governance standards and develop an annual action plan to improve areas of weakness in relation to Information governance management Confidentiality and data protection assurance Information security assurance Clinical information assurance Secondary uses assurance Corporate information assurance IM amp T service delivery WHIS are responsible through the SLA for providing the following service management and delivery functions Service desk Desktop and infrastructure support including GP practices IT related procurement Web developments intranet and internet Application development and support Project management IT training Information security Information governance support If you would like to book yourself on to any of the training offered by WHIS please call WHIS directly on 0151 488 7736 7737 7743 7744 or internally on 8899 lan Hogan Head of Technology T 1401 651 3179
57. telephone 01332 622430 Complete an application form which is available via Derwent s website at www derwentsharedservices nhs uk What happens then Once you have completed your application form and it is been signed by your manager you must attach copies of the drivers license for each driver named on the application and forward it to the Director of Finance Office NHS Wirral N Block St Catherine s Church Road Birkenhead CH42 OLQ for approval If your application is approved it will automatically be forwarded to Derwent Shared Services within seven days of receipt who will then contact you directly If your application is not approved you will be notified within seven days of receipt 51 Financial services team Finandal services team Karl Norris Vicky Beenham Craig Shelley Head of Financial Treasury Systems Services Accountant Accountant T 3951 651 0011 T 6510 651 0011 T 6509 651 0011 David Edwards Payments and Treasury Officer Simone Williams Payments and Treasury Officer Caroline Searle Payments and Treasury M anager T 6508 651 0011 T 6505 651 0011 T 6506 651 0011 Fiona Milne Financial Accountant Caroline Corcoran Payments and Treasury Officer Stacey Langton Assistant Financial Accountant T 6507 651 0011 T 6512 651 0011 T 6511 651 0011 52 Financial services team Capital projects amp premises management Indudes Capital p
58. tion to support the delivery of the PCT s strategic and operational objectives Provide continuous staff development opportunities to include induction training and mentoring Achieve a fully staffed effective well connected team across the department Implement roll out and continuously evaluate our two year Business Plan for the Department Agree and review three individual business improvement objectives that support the business plan with every staff member 44 The directorate has set itself some ambitious targets and developed a business plan to support objectives 21 Finance team objectives We know that you alwayslike to put facesto names so each member of the finance directorate has a photograph in this user guide Finance Indudes Financial management 24 s B dget SELEIN Git ene pis s Budgetary control serre 28 Fesneddace arte eee eere EAE 33 e Health systems management team 37 Provider services finance team 40 Financial services 43 suinceorneiadidebts m cr e E eect 45 e Invoice processing and payment 46 Better payment practice code 47 e Charitable funds and donations 49 ACapialexgendue SN 50 GE TE 50 Finandal management Finandal management The team is made up of six individual teams Primary Care Strategic Partnerships Public
59. to Process financial documents in accordance to the rules stipulated by external and internal bodies Listen to our customer s feedback and strive to make improvements where appropriate Submit annual accounts and financial returns within specified Department of Health deadlines DoH Ensure internal audit risk ratings of systems and processes are rated low or medium Oversee invoice processing so that payments are made in compliance with the Better Payment Practice Code BPPC Processing of invoice requests within 24 hours of receipt Ensure that cash is drawn down to meet the needs of the organisation and managed to a minimal cash balance at the end of each month To provide financial training for example E Procurement to non finance users Ensure that budget statements are available to budget managers by the eighth working day of the month following the month end to which the information relates Provide monthly Board reports within the agreed timescales Ensure that monitoring returns are submitted to the Strategic Health Authority SHA within the specified timescales M eet with all budget holders at least quarterly during the year Respond to communications within 5 working days of receipt subject to the financial workload period or if this is not possible to acknowledge the communication and an explanation given as to the cause of the delay Process completed HR forms within 24 hours Ensure the annual plan i
60. trategy are measurable and monitored Develop other technology strategies including communications to support the operation of NHS Wirral Identify areas of risk for the PCT in relation to IT systems and develop risk mitigation plans Ensure that WHIS and other service providers understand the corporate objectives modernisation agenda and how IM amp T needs to serve these Co ordinate IM amp T priorities with service providers to ensure timely delivery of solutions this includes development evaluation of business cases and identification of PCT lead officers for each project 61 Information management and technology IM amp T service level agreement Develop and monitor SLAs with WHIS and other technology support services and ensure staff within NHS Wirral understands the processes within the SLA including requests for new projects or equipment network access and fault reporting IM amp T infrastructure Ensure that all staff have the appropriate IT equipment for their needs and that IT provision and system integrity in terms of routine maintenance of PCs software and disaster recovery are in place IM amp T are also responsible for proactively pursing new technological developments and software which may enable the PCT to function more effectively Information govemance In addition IM amp T lead on information governance issues for the PCT liaising with other departments as 62 Information management and
61. ts involve the investment of capital funds to help achieve these business benefits and can range from brand new construction projects to small office refurbishment or updates to old or out of date buildings Once a Capital Project is complete it becomes part of day to day premises management where ongoing revenue expenditure is managed The main duties and responsibilities of the team are To assist in the delivery of new Primary and Community Care building projects contained within the Estates Strategy ensuring that NHS Wirral meets NHS targets Legal and financial negotiations of buildings and liaison with Planning Department Highways and Building Control 55 Capital projects and premises management Producing building specifications for alterations to existing premises and managing the associated tender process for receiving quotations Involving staff and public in the development of new building proposals including supporting public consultations To ensure legal compliance with all applicable environmental legislation and NHS guidance Development and maintenance of an environmental and energy management system including an environmental and energy policy Management of waste contracts and service level agreements in relation to waste including the monitoring of service performance collection rates and expenditure M aintain and audit duty of care documentation for all waste streams generated by NHS Wirral Review and u
62. vices department at CWP Donors should include a covering letter providing details of which fund monies should be allocated to or details of a specific service they wish to support Cheques should be made payable to Cheshire and Wirral Partnership NHS Foundation Trust Charitable Funds Although the funds are held by CWP the Trust has a right of access to the funds under the umbrella registration that is in existence Within this registration are certain funds that are specific to the Trust and also some site based funds that can be used for the benefit of both NHS Wirral and CWP The full address for CWP is Cheshire and Wirral Partnership NHS Foundation Trust 40 Mill Lane Wallasey CH44 5UF 49 Financial services team Capital expenditure As well as having budgets for revenue expenditure to cover the day to day cost of providing and commissioning services the PCT also has monies budgeted for capital expenditure this is known as the Capital Programme The Capital Programme is monitored separately from the approved revenue budgets but operates much in the same way in that there is a limit to the amount of capital expenditure we can incur in any one financial year Capital expenditure is for the one off purchase of land buildings plant or equipment which has a cost in excess of 5 000 and has a useful life in excess of one year Predominantly the Capital budget is reserved for the purchase of new IT med

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