2020/21 year-end reminders for non-executive directors and lay members
Debbie Paterson and Lisa Robertson
11 March 2021
Non-executive directors and lay members review and approve the annual report and accounts. They can bring their wider knowledge of the NHS body to this process but also need to be aware of the specific accounting and auditing issues that many NHS bodies are facing.
This paper is intended to provide non-executive directors and lay members with key reminders as they review their 2020/21 annual report and accounts. Pulling together items raised at the HFMA pre-accounts planning conference in February 2021 and the audit conference in March 2021, it sets out the main issues to be aware of for 2020/21 as well as key questions non-executive directors and lay-members should be asking. It includes coverage of submission deadlines, 2020/21 annual report and accounts and changes to the audit regime.