Non-statutory and hosted bodies: accounting issues (draft for comment)

Debbie Paterson

16 July 2020


Integration, working in a joined-up fashion, has been a key objective for the NHS for many years now. As NHS bodies are ‘creatures of statute’, they can only undertake activities that they have the statutory power to do. Different NHS bodies have different statutory powers and different functions so working together and making changes often means that one or more of the partner bodies acts as host for new arrangements. 

This briefing sets out the considerations finance teams need to make when determining what financial reports should look like for the new arrangements. It considers how the arrangement needs to be understood, the purpose of the report, how it might be structured and managed.

This is a draft briefing intended to start a conversation – please send your comments to Debbie.paterson@hfma.org.uk.
 

Non-statutory and hosted bodies: accounting issues (draft for comment)

July 2020 (PDF 331KB)

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