Guidance on accounting for the integration of health and social care


LASAAC has provided updated 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:

  • IJB Running Costs
  • Remuneration Reports in the IJB and Local Authority Partner
  • Presentation in the Local Authority Comprehensive Income and Expenditure Statement (CIES)
  • Management Commentary
  • IJB Comprehensive Income and Expenditure Statement (CIES)
  • Related Party Disclosures
  • Application of Statutory Mitigation
  • Cash & Cash Equivalents
  • Local Authority: Offsetting of Debtor and Creditor Balances with the IJB
  • IJB Balance Sheet and Movement in Reserves Statement (MiRS)
  • Treatment of over and under spends (added 2019)
  • Presentation of a 'net liability' (negative reserves) position (added 2019)
  • Hosted services (added 2019)
  • Set Aside Arrangements (added 2019)
  • Earmarked elements of General Fund balances (added 2019)
  • Critical Judgements (added 2019)
  • Arrangements for agreeing balances and transactions (added 2019)

Amendments made in April 2018 include confirmation that the guidance is mandatory; rephrasing from 'expectation' to 'should' for some aspects; reference to a 2017 HMRC VAT letter; identification that the 'accumulated absences' statutory mitigation application is now optional; and a statement that zero value (in both years) balance sheet/MiRS statements should not be provided.

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

The LASAAC-TAG Guidance can also be downloaded here. This is referred to in the LASAAC guidance and it was included in the original IRAG Guidance provided on integration arrangements.

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