An Introductory Guide to Adult Social Care Finance

cover - adult social care


This is the essential guide to social care finance for non-finance staff in councils and partner agencies and for staff who are new to social care finance. This guide gives readers an understanding of the financial framework within which local authorities deliver adult social care. Once the reader understands the building blocks, they will be better placed to explore the many real-life complexities of the delivery of adult social care.








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The guide includes tables and charts to help focus attention on key trends in expenditure and income. Detailed chapters elaborate on:

  • distinctions between revenue and capital expenditure and income
  • the trend in the spend across the adult client groups and the elements of care provided
  • components of the strategic commissioning function including contracting and tendering
  • arrangements for financial and budget management, and the approaches to budget setting and monitoring
  • the move to personalisation and self-directed care, and the arrangements for brokerage, personal budgets and direct payments
  • the approach to charging users for residential and non-residential care
  • some of the opportunities for partnership and joint working with the NHS and housing
  • the accounting framework for adult social care and approaches to help understand performance measurement and monitoring as well as resource usage, value for money and best value
  • developments in the independent external regulatory framework for adult social care.

This guide focuses on the arrangements in England, yet the same building blocks are applicable throughout the UK.

This publication is available in book and bookmarked PDF formats.

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