Glossary for NHS and local government finance and governance

glossary_for_nhs_and_local_government_finance_and_governance_2017 (2)

Summary

Financial regimes, cultures and terminology differ between health and local government and can lead to confusion. This publication, produced by the HFMA and CIPFA, provides a glossary of terms used frequently in relation to finance and governance in the NHS and local government.

Format

PDF

Published

Apr 2017

Author

HFMA/CIPFA

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As health and local government work increasingly closer to deliver public services centred on the service user, all finance professionals need to develop an open and transparent partnership with colleagues across organisations and sectors.

The greatest success will come when everyone has a shared understanding of what is being discussed and what needs to be achieved. This requires clarity of the definitions and terms used.

Financial regimes, cultures and terminology differ between health and local government – which generates a potential for confusion.

This briefing begins by outlining the role of relevant national and local NHS and government bodies. It goes on to provide a glossary of terms used frequently in relation to finance and governance in the NHS and local government.

It is not intended to be exhaustive in its coverage – instead, it focuses on key terms that it are helpful for everyone to understand when working collaboratively. It is produced in partnership with the HFMA.