guidance on accounting for the integration of health and social care

30-09-2015

LASAAC has provided guidance on accounting for the integration of health and social care. The guidance relates to local authorities and Integration Joint Boards. It does not address the financial reporting requirements for Integration Joint Monitoring Committee arrangements.

The guidance addresses the following areas:

  • The Period of Account for an IJB in 2015/16
  • IJB Running Costs
  • Remuneration Reports in the IJB and Local Authority Partner
  • Service Expenditure Analysis (SEA) in the IJB and the Local Authority
  • Presentation in the Local Authority CIES
  • Related Party Disclosures
  • Application of Statutory Mitigation
  • Cash & Cash Equivalents

LASAAC is grateful for the participation of, and contributions from, the working group involved in the development of the guidance.