Briefing / An introduction and glossary to NHS and local government finance and governance in England

As health and local government work increasingly closely to deliver public services centred on the service user, there is a need to develop an open and transparent partnership with colleagues across organisations and sectors. The greatest success will come when everyone has a shared understanding of what is being discussed and what needs to be achieved. To avoid confusion and misunderstanding, clarity is needed of the definitions and terms used – financial regimes, cultures and terminology differ between health and local government.

The briefing (updating that first published in 2015 and revised in 2017) begins by outlining the role of relevant NHS and local government bodies. It goes on to provide a glossary of terms used frequently in relation to finance and governance in the NHS and local government.

It is not intended to be exhaustive in its coverage – instead it focuses on key terms that may be helpful and relevant when discussing different aspects of finance and governance.