WHC(2006)023 WELSH HEALTH CIRCULAR - NHS Wales
WHC(2006)023WELSH HEALTH CIRCULARParc CathaysCaerdydd CF10 3NQCathays ParkCardiff CF10 3NQIssue Date: 14 March 2006Status: Select StatusTitle: Issue of NHS Trust Manual for Accounts 2005-06Action required See paragraph(s) :For Action by: Directors of Finance NHS TrustsFor Information to: Public Audit Wales and attached core distribution listSender: Mr Martin Sollis Chief Accountant, Health & Social Services Resources DirectorateNational Assembly contact(s) : Mr John Evans, Mrs Jackie Salmon, Health & Social Care ResourcesDirectorateEnclosure(s): Annex 1 - List of changes to the NHS trust manual; Annex 2 - Submission of accounts timetable.Accounts Manuals to Directors of Finance only.Tel: 029 20825111 GTN: 1208Llinell union/Direct line: 029 20Ffacs/Fax: 029 20Minicom: 029 20823280http://howis.wales.nhs.uk/whcirculars.cfm1
Distribution ListChief ExecutivesChief ExecutivesHR DirectorsHR DirectorsDirectorChief OfficerDirectorDeanChief ExecutiveChief ExecutiveSecretaryPostgraduate DeanDirector information servicesSecretaryRegional Head of HealthBoard SecretaryWelsh Council RepresentativeWales SecretaryWales SecretaryRegional SecretaryRegional SecretaryChairChairGeneral SecretaryAssistant DirectorOfficer for WalesIR OfficerRegional SecretaryBoard Secretary for WalesOfficer for WalesRegional SecretaryWelsh ExecutiveInformation OfficerNational Member for WalesBusiness managerChief ExecutiveLibrarianDirector GeneralDirectorPatch ManagersSecretariatRegional DirectorsChief ExecutiveChief ExecutiveLibrarianChief ExecutiveLibrarianChief ExecutiveNHS TrustsLocal Health BoardsNHS TrustsBusiness Services CentreNHS Confederation in WalesAssociation of Welsh Community Health CouncilsWelsh Local Government AssociationUniversity of Wales, BangorCommission for Racial EqualityCentre for Health LeadershipBritish Dental Association in WalesUniversity of Wales College of MedicineUniversity of Wales College of MedicineBritish Medical Association (Wales)UNISONRoyal College of Nursing (Wales)British Dietetic AssociationBritish Orthoptic SocietyAMICUS MSFThe GMBTransport & General Workers UnionCommunity Pharmacy WalesRoyal College of General PractitionersWales TUCChartered Society of PhysiotherapistsSociety of RadiographersSociety of Chiropodists and PodiatristsUnion of Construction Allied Trades and TechniciansRoyal College of MidwivesAMICUS Electrical & Engineering Staff AssociationAMICUS Amalgamated Electrical and Engineering UnionRoyal Pharmaceutical Society of Great BritainWales Council for Voluntary ActionAMICUS - Guild of Health Care PharmacistsInstitute of Health Care Management Welsh DivisionAssociation of OptometristsBritish College of OptometristsAudit Commission (Wales)Business Service CentreBusiness Service Centres across Wales (6 copies each)Statutory CommitteesNHS Wales Regional OfficesHealth Commission Wales (Specialist Services)Health Professions WalesNational Public Health ServiceWelsh Language Board / Bwrdd yr Iaith GymraegHealth Promotion LibraryHealthcare Inspectorate WalesAlso:Information OfficerInformation OfficerInformation OfficerInformation OfficerInformation OfficerInformation OfficerAudit Commission BristolNational Audit Office CardiffAudit Commission in WalesPricewaterhouseCoopersDeloitte & ToucheKPMG2
Dear Colleague,NHS TRUST MANUAL FOR ACCOUNTS 2005-06Summary1. This circular issues guidance to health bodies in Wales and their external auditors on theproduction of their annual accounts for 2005-06.2. The manual for accounts 2005-06 for NHS is issued under cover of this circular.3. One copy of the manual is issued to each health body and further copies should be takenlocally to meet internal needs. Health bodies may request electronic versions of the manualby contacting John Evans or Jackie Salmon (contact details below).4. We have consulted on all of the key issues through the Technical Accounting Group and atthe time of issuing this manual the only outstanding issue that is known to us, that mayhave an impact on the guidance is the following: The final Whole Government Accounts Guidance from Treasury has not been received andthis is expected by the end of March. The Procedures and threshold values for agreement ofdebtor / creditor and income / expenditure balances with Government departments is underreview by the Treasury based on the completion of last years returns and there could besome further changes to the Standard Chart of Accounts spreadsheet.5. Any further changes relating to the above or any other issues will be issued under separatecover should the need arise.NHS trust manual for accounts6. I am grateful to members of the Technical Accounting Group and external audit colleagueswho have contributed to the production of this manual.7. A list of new or revised issues is detailed at annex 1.8. The most significant change for 2005-06 is the faster closedown of the accounts to meet theAssembly’s timetable for the resource accounts. A vital component of this will be theagreement of debtor/creditor and income/expenditure balances with the NHS and centralgovernment departments. A timetable for this is included at annex 2. It is essential thatthese dates are adhered to, with a view to enabling the NHS Finance Department to issuematrices to the NHS by the agreed dates.9. Trusts are required to produce their annual accounts in accordance with the manual foraccounts.3
General10. NHS Trusts should note that the timetable for production of the accounts together with theAssembly’s requirements is given in the manual. The key dates are given in annex 2.11. Chief executives of NHS trusts should note that the submission dates for production of theNHS trust annual report is 30 September 2006. Guidance on completion of the annualreport is included the manual.12. Accounts queries should be addressed to :John EvansTel: (029) 2082 3518 or Email: John.Evans@Wales.gsi.gov.ukJackie SalmonTel: (029) 2082 5001 or E-mail: Jacqueline.Salmon@Wales.gsi.gov.ukThis circular has been issued byMr Martin SollisChief AccountantHealth & Social Services Resources Directorate4
Annex 1 – List of amended guidance in the NHS Trust manual for accounts 2005-061Dates for submission of draft and final accountsThe date for submission of draft accounts is Monday 15th May and for finalaccounts is Friday 30th June 2006.2Potential Funding for Impairments and increase in Provisions forPermanent Injury.For 2005-06 these costs will no longer be funded in line with the letter dated 13Jan 2005 from Dr C Daws. Funding however will be available for the change indiscount rate.3Accounting PoliciesVarious accounting policies have been updated in line with the Wales AuditOffice comments on the draft Manual for Accounts.4Balance SheetWhere an NHS Trust has an ‘other reserve’ there should be an appropriateaccounting policy added to Note 1 the Accounting Policies note in the accounts.5Stocks and work in progress - Note 12The NHS Trust Manual clarifies that provision of healthcare should not betreated as work in progress.6Provisions - Note 16On the 1 April 2005 the HM Treasury discount rate changed from 3.5% to 2.2%.The capital charge figure and the rate applied to any capital investmentcalculations did not change and remains at 3.5%.7Losses and Special Payments - Note 22The limit for disclosing losses and special payments in Note 2 of the accountshas changed from 100,000 to 250,000. All cases of losses and specialpayments over 250,000 should be described briefly.8TMSNHS Trusts should list each individual government body that they have balances5
with/have had transactions with that are over the deminimus limit. For example,XX Local Authority, YY Local Authority, ZZ District and Borough Council.9Balances with ‘other WGA bodies’ - TMSBalances with ‘other WGA bodies’ should be reported/agreed as follows:Reporting Threshold 1mAgreement Threshold 5mBalances with the Department of Works and Pensions (DWP) should not includeany balances relating to RTA income. Balances that relate to RTA income donot have to be agreed with the DWP as the DWP are acting as an ‘Agent’ andthe compensation in relation to RTA will be paid by the Insurance Companyinvolved.10Chapter 2 - Annual ReportAs detailed in Chapter 2 there have been changes to the requirements for theAnnual Report from 1 April 2005. NHS Trusts are reminded that certaininformation required in the Remuneration Report must be available at the timeof the audit as this forms part of the Auditors Opinion.11Accounting for Defined Benefit Pension SchemesPlease note that this guidance is not applicable for employees who are membersof the NHS Pension Scheme due to the fact that the assets/liabilities cannot beseparately identified.Guidance on the disclosures can be found in the notes that will be affected, theseare: Income and Expenditure Account;Balance Sheet;Statement of Total Recognised Gains and Losses;Accounting Policies (Note 1);Other operating income (Note 4);Operating expenses (Note 5.1);Debtors (Note 13); andCreditors (Note 15.1).The information required to complete the disclosures should be obtained fromthe Insurance Company/Body that administers the scheme. In some cases i.e.where the employee is a member of the Local Authority Scheme the NHS Trustcould contact the Local Authority to enquire what disclosures are included intheir accounts.6
ANNEX 2 - SUBMISSION OF NHS TRUST ACCOUNTSBy 13th January 2006 - Month 9 debtor check - Trust sends to Assembly Health and SocialServices Department:Email onlyStatement of outstanding debtors.Hard copyCopies of Invoices relating to outstanding debtorsBy 14th February 2006 - TMS - Trust sends to Assembly Health and Social Services Department:Email onlyTrust memoranda statements TMS.xlsBy 10th April 2006 - Month 12 debtor check - Trust sends to Assembly Health and Social ServicesDepartment:Email onlyStatement of outstanding debtors.Hard copyCopies of Invoices relating to outstanding debtors months 10 to 12By 2nd May 2006 - Trust sends to Assembly Health and Social Services Department:Email onlyTrust memoranda statements TMS.xlsBy 15th May 2006 - Unaudited submission - Trust sends to Assembly Health and Social ServicesDepartment and auditor:By 30th May 2006 - Unaudited submission of Welsh Risk Pool and Conwy & Denbighshire NHSTrust Consolidated Accounts- Trust sends to Assembly Health and Social Services Departmentand auditor:Hard copy (optional)Financial returns TFR4 & 5EMailProfirma account.xlsTFR3.xlsFinancial returns TFR4 & 5TMS.xls7
Pooled budget arrangements:By 31st May 2006 - pooled budget “host” sends to pool partners:Copy of pooled budget memorandum account.By 30th June 2006 - auditor of pooled budget sends to pool partner:Copy of memorandum account to “pool partners”.By 30th June 2006 - Audited submission - auditor of Trust accounts sends to Assembly Healthand Social Services Department:By 14th July 2006- Audited submission of Welsh Risk Pool and Conwy & Denbighshire NHSTrust Consolidated Accounts - auditor of Trust accounts sends to Assembly Health and SocialServices Department:Hard copyElectronic copyProforma account.xls includingvalidation check list all certificates andSIC.Financial returns TFR4 & 5Financial returns TFR4 & 5TFR3.xlsTMS.xlsBy 30th June 2006 - Trust sends to Auditor:Disk copy/e mail copy: Main accounts (in English or in Welsh) including all certificates and SIC,but excluding validation checklist in a single PDF or word document (PDF is preferable aswherever possible the document should be under 1 MB)Hard copy: Original certified accounts (in English or Welsh) including certificates and SIC.By 30 September 2006 - Trust sends to Assembly Health and Social Services Department:Send 7 copies of the Trust annual report to Health & Social Care Resources Directorate,Financial Accounting, Policy and Control, National Assembly for Wales, Cathays Park, Cardiff,CF10 3NQ.Within 4 months after receipt of draft accounts AGW will:Lay a PDF (preferable) or word copy of the certified accounts with the Table Office.Send the original certified copy of accounts back to the Trust and a signed copy of thecertified accounts to the Assembly Health and Social Services Directorate, FinancialAccounting, Policy and Control.8
National Assembly for WalesNHS TrustManual for AccountsWales2005-06Section A1
Section A . 1SECTION A. 6Welsh Health circulars (WHCs) . 61.INTRODUCTION AND OVERVIEW . 8Background .8Annual accounts.8Comparatives .8Prior period adjustments .9Annual report .9Abridged version of the annual accounts.9Trust memoranda statements (TMSs).9Trust financial returns (TFRs) .10Funds held on Trust .10Enquiries .10ANNEX 1 TO CHAPTER ONE .11NHS TRUSTS - SUBMISSION OF ACCOUNTS .11ANNEX 2 TO CHAPTER 1 .13PRACTICES DIVERGENT FROM THE RESOURCE ACCOUNTINGMANUAL FORMALLY AGREED BY THE TREASURY 2005-06 .132.ANNUAL REPORT. 17Introduction.17Annual Report.17Political and Charitable Donations .18Operating and financial review.18Remuneration Report .18Audit .19Submission to the Assembly.19Abridged version of annual accounts.20Internet financial statements .20Annex 1 to chapter two. 22Annual report contents. 22Contents .22Additional requirements.26Annex 2 to chapter 2 . 35Cash Equivalent Transfer Values.36Annex 3 to chapter 2 . 37PROFORMA STATEMENT ON INTERNAL CONTROL .372
Annex 4 to Chapter 2. 39ELEMENTS RELEVANT IN CONSIDERING WHETHER APPROPRIATERISK MANAGEMENT, CONTROL, AND REVIEW PROCESSES ARE INPLACE TO SUPPORT THE SIC. . 39Annex 5 to Chapter 2. 43Sample letter for Greenbury disclosure: .433.ANNUAL ACCOUNTS . 45Contents .45Preparation of accounts.45Validation report .45Prior period adjustments .46Audit .46Approval procedures.46Publication .47Pre-audit.47Post-audit .47Public availability .47Public meeting .47Advertisement .48Legal sanction .484.TRUST FINANCIAL RETURNS (TFRS). 49Submission to the Assembly.49Amendments .495.AUDIT AND SUBMISSION. 50Audit facilities.50Auditor General for Wales' Code of Audit and Inspection Practice.50Audit scope .51Financial Returns (TFRs) and Memorandum Statements.51Differences of opinion .51Pre-audit financial statements .51Post-audit financial statements .52Annex 1 to chapter five. 536.ACCOUNTING STANDARDS . 54General.54International Accounting Standards.54Standard practice and its application to Trusts .55SSAP4: Accounting for Government grants . 55Definition .55Measurement and valuation .55Treatment of revenue and capital donations from FHOT .56SSAP5: Accounting for VAT . 573
SSAP9: Stocks and long-term contracts . 57SSAP13: Accounting for research and development. 57SSAP17: Accounting for post balance sheet events . 58SSAP20: Foreign currency translation . 59SSAP21: Accounting for leases . 59SSAP25: Segmental reporting . 60FRS1 (Revised): Cashflow Statements. 61FRS 2: Accounting for subsidiary undertakings. 61FRS3: Reporting Financial Performance . 61Continuing operations, acquisitions and discontinued operations .61Extraordinary and exceptional items .61Statement of Total Recognised Gains and Losses (STRGL).62Note of historical cost profits and losses .62Reconciliation of opening and closing funds.62Prior period adjustments .62FRS5: Reporting the substance of transactions . 63FRS6: Acquisitions and mergers . 63FRS7: Fair values in acquisition accounting . 63FRS8: Related party disclosures. 64FRS9: Associates and joint ventures . 64FRS10 Goodwill and intangible assets . 65FRS11: Impairment of fixed assets and goodwill. 65Indications of impairment .66Impairment review .67Recognition of impairment losses.67Losses of economic benefit.68Price falls .68Newly-constructed assets.69Enhancement expenditure.70Revaluation reserve balances .70Donated Assets, New Opportunities Fund and Government Grants .70Reversal of past impairments.71Presentation and disclosure.71FRS12: Provisions, contingent liabilities and contingent assets . 72Provisions.72Contingent liabilities.734
FRS13 Derivatives and other Financial Instruments: Disclosures. 74FRS15 - Tangible fixed assets . 74FRS17 – Retirement benefits . 75FRS18 – Accounting policies. 76Accounting policies .76Estimation techniques .77True and fair override disclosures.77Reporting Standard 1: Operating and Financial Review . 78UITF29 – Website development costs . 78Annex 1 to Chapter six . 79SSAP FRS UITF and FR Reference Number .797.GENERAL REPORTING PRINCIPLES . 86General principle.86Exceptions to the general principle.86Irrecoverable debts.878. NHS DEBTOR/CREDITOR BALANCES AND INCOME ANDEXPENDITURE AGREEMENT . 88Main Changes .88NHS Debtor and Creditor Reconciliation. 88Introduction.88Month 9.88Year-end.88Intra NHS Wales Revenue Debtor/Creditor Balances .89Purpose.90Timetable .90Guidelines for agreeing balances .91Completion of Trust memoranda statements .91TMSB-C.94Income and Expenditure Reconciliation. 94Year-end.95Completion of Trust memoranda statements .96Annex 1 to Chapter 8. 97Proposed Debtor/Creditor and Income/Expenditure Reconciliation Timetable .97Annex 2 to Chapter 8. 98Template for Agreement of Assembly balances.985
Section AWelsh Health circulars (WHCs)WHCs relating to Trusts are issued to Directors of Finance by the National Assemblyfor Wales (the Assembly). A limited number of WHCs may also be obtained byaccessing either the NHS Health of Wales Information Service Sitehttp://howis.wales.nhs.uk/ or the Assembly intranet site at http://assembly.A list of relevant WHCs is Letter of 15-4-02from A tter of 8-9-03 fromDr C DawsWHC(2003)115Letter of 3-11-03from Dr C DawsLetter of 17-11-03from Dr C 34WHC(2004)073WHC(2005)015Letter of 15-12-2004from Christine DawsLetter of 13-01-2005from Christine DawsLetter of 21-01-2005from Christine DawsNHS Trusts: Financial reporting standard (FRS)3 Reportingfinancial performanceGuidance on losses and special paymentsNHS Trusts - impact of FRS11 on annual accountsFinancial matters - Nov. 1999 (appendix 3 - FRS11)FRS15 Tangible Fixed assetsChanges to the NHS Financial regime: replacement of IBDwith PDC and changes to the policy for investing with theprivate sectorGuidance to health authorities and NHS Trusts on break evenduty and the financial recovery processCalculation of Capital ExpenditureNHS Trust Management CostsLetter from Director NHS Wales to Trust and HA chiefexecutives on ‘severance terms for staff’FRS12 – Provisions and contingenciesAnnual priorities & planning guidance for the SAFF & HealthImprovement Programmes 2003-04Early retirementsChanges to NHS Financial tar
7 Losses and Special Payments - Note 22 The limit for disclosing losses and special payments in Note 2 of the accounts has changed from 100,000 to 250,000. All cases of losses and special payments over 250,000 should be described briefly. 8 TMS NHS Trusts should list each individual government body that they have balances
make it as easy and natural for those who may not have used their Welsh language skills for a while, or who don’t use Welsh for other reasons, to use them with their children. 1 Welsh Government & Welsh Language Commissioner, Welsh Language Use in Wales, 2013-2015, Cardiff, Welsh Government.
II. Coming of the Welsh to Oneida III. The Welsh Churches IV. The Welsh Press V. The Welsh and Politics Appendix Sources Notes ----- About The Electronic Edition This is Electronic Edition 1.0 of the thesis, The Welsh in Oneida County, New York, originally presented in 1914 by Paul Demund Evans to the Faculty of the Graduate
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