Financial management and reporting

How senior finance leaders can ensure that the whole organisation and system understanding and ownership of the financial position.

89 NHS bodies and auditors provided feedback on preparing and finalising the annual report and accounts 2023/24 - lessons learned and future issues.

The NHS Charity Finance Group concluded that corporate trustees NHS charities do not tend to use this code but it could be helpful.

Social investment can help the NHS fund innovations when finances are tight. This briefing explains social investment and explores the pros and cons.

In 2022/23 two NHS foundation trusts paid grants to their NHS charity, this briefing considers this from the perspective of good charity governance.

The NHS Charity Finance Committee has discussed the different VAT arrangements for NHS charities

An update on the current issues discussed at the VAT Sub-committee in June 2024

Our detailed directory of all the resources the HFMA has on offer.

Charity regulation is varied and complex - this briefing highlights key announcements that might affect NHS charities throughout the UK.

With too little capital funding available, how can the NHS ensure it gets the most value out if its investment in infrastructure and equipment? This w

An overview of commissioning for specialised services, and the move of responsibility for some specialised areas to integrated care boards.

This paper is intended to update HFMA members on developments in financial reporting that may affect them as finance professionals working in the NHS.

NHS bodies’ audit reports have been qualified due to failures to meet the requirements of Managing public money.

The map brings together the key guidance and models to support effective corporate governance within the NHS.

This briefing explores ethical dilemmas facing NHS finance staff, ethical requirements and maintaining ethical standards.

A comprehensive guide of how the NHS finance regime works, as well as the wider landscape in which it operates.

This map provides a quick reference guide to key guidance documents, national statistics and data from across healthcare systems and think tanks.

The example has been updated to reflect the changing financial landscape, to flag future changes to guidance, and minor changes.

NHS organisations are using robotic process automation (RPA) in a range of clinical and non-clinical areas, to streamline administration tasks.

This round-up is a brief update on the issues discussed at the HFMA’s VAT Sub-committee as well as other VAT/ tax issues in the NHS.

Charities trustees should assess whether their charity is a going concern. This briefing provides practical guidance on making this assessment.

The briefing sets out the NHS environmental sustainability commitments and reporting requirements across the United Kingdom.

This briefing summarises the current audit context and shares top tips to plan for an audit that runs as smoothly as possible.

This short paper is intended to support audit committee members to easily understand the range of external audit reports and additional powers.

This paper sets out the remuneration report requirements, along with references to additional guidance and issues for NHS bodies to consider.

This paper covers: what a good year-end working paper looks like; good practice arrangements; and some key issues to consider for 2023/24.

This briefing set out for members what the head of internal audit opinion is and why it is important, along with key requirements and considerations.

This briefing provides members with key year-end reminders for the 2023/24 annual report and accounts.

There is one major change, for NHS bodies to meet the requirements of phase one of the implementation of the Task Force on Climate Related Disclosures

Based on conversations with auditors and preparers, this briefing gives some hints and tips on preparing a well-tailored annual report and accounts.

The Darzi review offers a chance to take a long-term view on NHS, says HFMA president Claire Wilson.

Reforming the NHS needs to square with budget restrictions, says Healthcare Finance editor Steve Brown

Developments in healthcare finance over recent months.

IFRS 16 was finally fully implemented in 2023/24 when it was applied to the measurement of Private Finance Initiative (PFI) liabilities.

The NHS will receive no extra funding without reforming the way it operates, prime minister Keir Starmer said in response to the Darzi review.

Some 44% of trust leaders expect their financial position for 2024/25 to show a deficit, according to a survey by NHS Providers.

Finance managers have raised concerns about the increasing clash between the annual planning process and the preparation of final accounts.

NHS trusts in England are struggling under a regulatory system that is becoming increasingly burdensome, according to a report from NHS Providers.

Messages emerging from the new government on health and care suggest an encouraging start, says HFMA president Claire Wilson.

A look back at recent developments and events in healthcare finance

HFMA London Branch, SDN and London Finance Academy look forward to welcoming you to the Annual conference 2024

This conference will keep all those involved with NHS charities up to date with any changes to practices and procedures.

Recommended not only for beginners but as a refresher for experienced users

Have you ever wondered what costing teams do apart from the National Cost Collection?
Join for an informative session

This forum will bring together national updates, topical issues, best practice examples and networking opportunities.

The session is designed to cover the overarching principles of VAT and how VAT works within the NHS.

This conference provided those responsible for financial reporting the opportunity to start to plan for the financial year-end.

The Institute’s annual costing conference provides the NHS with the latest developments and guidance in NHS costing.

GOSH finance team are on a mission to make their department the best NHS's finance team through innovative training and development initiatives

IF and VLOOKUP - two of the most powerful and useful functions.

An introduction to data engineering, data analytics, data science and AI and how all of these are impacting NHS finance.

Welcome to an exclusive HFMA lunch and learn session spotlighting the success story of the finance team at Oxford University Hospitals NHS Foundation

The HFMA West Midlands Branch would like to invite you to attend the 2024 annual conference!

Hear about topical issues and a diverse range of subjects, the opportunity to connect with colleagues followed by a boat tour of Brighton Marina.

The session is designed to cover the overarching principles of VAT and how VAT works within the NHS.

This half-day online forum brought together the finance functions from across the four nations.

This webinar explores the correlation between employee health and organisational financial savings.

This course has been designed to provide an update on current employment tax issues, which will help employers to understand and mitigate their risk