Guidance on accounting for the integration of health and social care

29-03-2017

LASAAC has provided updated guidance on accounting for the integration of health and social care (PDF, 298KB). 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:

  • IJB running costs
  • remuneration reports in the IJB and local authority partner
  • presentation in the local authority CIES
  • IJB comprehensive income and expenditure statement
  • related-party disclosures 
  • application of statutory mitigation
  • cash and cash equivalents
  • local authority: offsetting of debtor and creditor balances with the IJB.

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

The LASAAC-TAG Guidance (PDF, 173KB) can also be downloaded. This is referred to in the LASAAC guidance and it was included in the original IRAG Guidance provided on integration arrangements.