
The delayed introduction of integrated care boards will create accounting challenges. Early identification of the issues and sharing solutions will be the key to a smooth process.
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‘It’s been a difficult year’, ‘these unusual times’, ‘unlike any other’ – phrases that we have heard again and again this year. And they can be applied to the preparation and audit of the 2020/21 annual report and accounts.
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This year’s audit report on the Department of Health and Social Care’s accounts covers five very different issues. Some of these are one-off in nature, but others could have an ongoing impact.
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Coronavirus has led NHS charities to move from being predominantly fundraising bodies to ones that receive and distribute donations from a grateful public. But they need support and guidance to fulfil this changing role
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HFMA year-end survey highlights audit as rising concern
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For legislative change to work, you need to be clear about the intended outcome
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Changes are needed to the capital system, but estates and finance staff also need to work better together and speak each other’s language
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The NHS needs a new system to allocate capital to support investment in transformation
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