NHS foundation trust accounts: a guide for non-executives
18 April 2010
This guide was published in 2010 and there have been changes to NHS foundation trusts' reporting and accounting arrangements since then. For instance, NHS foundation trusts no longer have a donated asset reserve or a government grant reserve. There have also been changes to the regulatory framework so NHS foundation trusts no longer have a private patient cap or have to remain within the prudential borrowing limit and the financial risk assessment process has been changed completely. Overall, this guidance remains useful and the questions it poses remain pertinent.