8. LFR 03: Social Work
All expenditure and income relating to Social Work services, regardless of which department provides the service, should be recorded in LFR 03, with the exception of community learning and development, which should be recorded in LFR 01.
The subservices within LFR 03 are based on the mandatory divisions of service set out in CIPFA's SeRCOP guidance. In particular, please note the following:
Children's Hearings (Column D): Include here any costs associated with services supplied through service level agreements made with the National Convener of Children's Hearings Scotland.
Children & Families (Column E): Record here all expenditure and income relating to the provision of Children & Families social care services. Whilst it is expected that these will be services predominantly relating to individuals aged under 18, this subservice may also include expenditure and income associated with individuals aged 18 and over who continue to receive support from Children & Families services, in particular relating to through and / or after care.
Adult Social Care (Column F): Record here all expenditure and income relating to the provision of adult social care services. This should include all expenditure and income relating to:
- older persons aged over 65;
- adults with physical or sensory disabilities;
- adults with learning disabilities;
- adults with mental health needs;
- adults with addictions / substance misuse;
- adults with HIV / AIDS;
- asylum seekers and refugees.
Integration Joint Boards (IJBs) (Column H): This subservice reflects the amount transferred to IJBs only. This figure is pre-populated in Cell H12 from the figure in LFR 00, Cell E31. This approach ensures a consistent recording of transfers to IJBs across all local authorities.
Please note, any money clients receive from the Independent Living Fund should not be recorded in LFR 03.
8.1 Revenue Contributions to Capital (RCC) (Row 36)
Record here any RCC relating to Adult Social Care (Column F) only. This information collected specifically for use in the Local Government Benchmarking Framework (LGBF) and so is only required for subservices which are reflected in LGBF finance indicators.
8.2 Gross Expenditure by Expenditure Type (Rows 38 to 44)
Please note that double counting between this section; 'Gross Expenditure by Type of SDS' in Rows 46 to 48; and 'Gross Expenditure by Service Type' in Rows 50 to 79 is permitted. However, double counting between individual lines within this section is not permitted.
Employee Costs (Row 39): Record here total employee costs, including pension costs, for each subservice. The total employee cost figure in Cell I39 should be equal to the employee cost recorded in LFR 00, Cell E14 as per the Control Total check.
Third party payments to private companies (Rows 40 to 43): Third party payments are payments to an external provider, or an internal service delivery unit defines as a trading operation which is operating independently, in return for the provision of a service. Third party payments should not include payments for services relating to premises, transport or supplies and services – full details of what should be recorded under these categories are provided on pages 26 to 27.
Record here the total amount of third party payments made to private companies for accommodation and non-accommodation-based services in Rows 41 and 42 respectively, where accommodation-based services is as defined on page 43 and non-accommodation-based services captures all other services. This should reflect all gross payments made to businesses providing care services on a commercial, for-profit basis, e.g. private care homes or domiciliary care services. Do not include:
- direct payments to individuals;
- payments to third sector (charitable or non-profit) organisations;
- payments to companies for goods and non-care services, e.g. those that should be recorded under premises, transport or supplies and services.
Local authorities are advised to use the Companies House Register to distinguish private companies from those classed as third sector based on the 'Company Type' information listed in the Overview tab for on the company's register entry.
Total third party payments to private companies recorded in Cell I43 must not be greater than the 'Third Party Payments: Other' value recorded in LFR 00, Cell E24 as per the validation check in Cell K43.
This data is required by analysts in Scottish Government and the Office for National Statistics to support the production of economic statistics in compliance with the international standard set out in the UN System of National Accounts 2008.
Validation Check (Row 44): The validation check in Row 44 ensures that the sum of employee costs (Row 39) and total third party payments to private companies (Row 43) does not exceed the 'All other expenditure' value (Row 12) per subservice.
8.3 Gross Expenditure by Type of Self-Directed Support (SDS) (Rows 46 to 48)
This section captures gross expenditure on SDS 1 and 2 only in Rows 47 and 48 respectively. This data is required to understand the overall costs associated with providing these two forms of SDS. These figures should:
- exclude support services and recharge income;
- include contributions from other local authorities.
Expenditure on SDS 3 is not required in this section due to known issues with local authorities' ability to provide this figure following attempts to collect this in 2019-20.
Please note that double counting between this section; 'Gross Expenditure by Expenditure Type' in Rows 38 to 44; and 'Gross Expenditure by Service Type' in Rows 50 to 79 is permitted. However, double counting between individual lines within this section is not permitted.
8.4 Gross Expenditure by Service Type (Rows 50 to 79)
This section captures gross expenditure on Children & Families and Adult Social Care split by type of service provided in order to the cost of providing different services. The total figure calculated in Row 78 must equal those shown in Row 15, as per the checks in Row 79.
Details on what should be included against each service is provided in Section 8.8. It is understood that the changes to the return, as well as the further clarifications in the guidance, may lead to changes in recording for local authorities. Where this has been the case, please ensure this is explained in the comments box to reduce the likelihood of validation queries on the affected figures.
Please note that double counting between this section; 'Gross Expenditure by Expenditure Type' in Rows 38 to 44; and 'Gross Expenditure by Type of SDS' in Rows 46 to 48 is permitted. However, double counting between individual lines within this section is not permitted.
8.5 Customer & Client Receipts by Service Type (Rows 81 to 108)
This section captures customer and client receipts for Children & Families and Adult Social Care split by type of service provided.
The total figure calculated in Cell I107 must be equal to the value recorded in LFR 00, Cell E66, as per the control total check in Row 107. In order to ensure this is possible, any customer and client receipts relating to Service Strategy, Children's Hearings and Criminal Justice Social Work should be recorded in Cells C106, D106 and G106 respectively.
Further, Row 108 requires that the totals in Row 107 must not be less than the 'All other income' figures entered in Row 21.
Details on what should be included against each service is provided in Section 8.8.
8.6 Gross Expenditure net of Customer and Client Receipts by Service Type (Rows 110 to 138)
This section uses figures recorded in the 'Gross Expenditure by Service Type' (Rows 50 to 79) and 'Customer and Client Receipts by Service Type' (Rows 81 to 108) sections to calculate gross expenditure net of customer and client receipts split by type of service provided. This figure will provide a more comparable "adjusted gross" figure across local authorities as it will eliminate the impacts of variation in recording of client income across local authorities.
Details on what should be included against each service is provided in Section 8.8.
8.7 Income: COVID-19 Specific Grants (Rows 140 to 142)
Record here the amount of COVID-19 specific grants that have been applied to each subservice. A full list of COVID-19 Specific grants is provided in Annex B.
8.8 Guidance on Service Types
Amounts should be recorded against the most directly related service, based on the service descriptions listed here. Figures should reflect amounts relating to the purchase or direct provision of the service, including where services have been purchased from another local authority or a private or voluntary sector provider.
SDS 2 expenditure, or Managed Personalised Budgets, should be treated as principal transaction by the local authority. That is, where the budget is used to purchase known services from either the council or another provider, the money should be recorded as expenditure against that service. Any residual expenditure from the budget, where it is unknown what support was purchased, should be recorded as 'SDS that cannot be allocated to a specific service'.
Assessment, Casework, Care Management & Occupational Therapy (Rows 53, 82 & 113): This line should include amounts relating to the following:
- assessment and casework for children and families, including child protection;
- assessment and care management for community care client-groups;
- occupational therapy.
Within these broad categories, this will include amounts for any general Social Work administration that does not relate to provision of a specific service. This will include costs associated with the process of receiving referrals; assessing need; undertaking reviews; arranging packages of care; providing assistance in cash or kind; fieldwork costs, including hospital social workers and Out of Hours services.
Do not include the following costs:
- occupational therapy aids and adaptations, these should be recorded against 'Equipment and Adaptations' within Community-Based Services;
- foster care recruitment, training and support which should be recorded under 'Fostering / Family Placement' within Community-Based Services;
- assessment and support of adoptive parents which should be recorded under 'Adoption Services' within Community-Based Services.
Direct payments to individuals via SDS (Rows 54, 83 & 114): Record here all direct payments made to individuals as part of Self-Directed Support (SDS). This will predominantly relate to individuals in receipt of SDS 1, but may include elements of SDS 2 packages that include a direct payment. The gross expenditure figure recorded in Row 54 must equal the transfer payments to social work clients recorded in LFR 00, Cell E29 as per the control total check.
Accommodation-Based Services: These lines should reflect all accommodation-based services, that is services that require an individual to stay in a specific residence in order to receive their required care, including overnight care. Costs applicable to housing should not be included and should be recorded against non-HRA Housing (LFR 20) or the HRA (LFR 00) as appropriate.
Care Homes (Rows 56, 57, 85, 86, 116 & 117): Include amounts relating to care homes, where care homes are defined as residential placements for individuals that provide direct care for all needs at all times of the day, and where individuals do not have a tenancy agreement. This will include any costs associated with provision of free personal and nursing care.
These costs should be split between those relating to Care Homes run directly by the council in Rows 56, 85 & 116; and payments to provide placements in Care Homes not run directly by the council, including those run by private, third sector or ALEO organisations, in Rows 57, 86 & 117.
Supported Living Services (Rows 59, 88 & 119): Include amounts relating to services where care provision is available for all or most of the day, including overnight, and individuals have a tenancy agreement and / or some level of autonomy, for example cooking their own meals.
These services should generally relate to those whose main purpose is provision of care within accommodation considered to be the individuals' permanent residence. Do not include any services intended to provide temporary, non-care specific accommodation, for example homeless shelters which would be recorded under Homelessness in LFR 20.
Secure Accommodation (Rows 60, 89 & 120): Include all provision and placement costs in accommodation approved by the First Minister for the purpose of restricting the liberty of children.
Residential Schools (Rows 61, 90 & 121): Include provision and placement costs for residential schools. Do not include:
- expenditure on children who have been placed temporarily to provide respite for their carers';
- education contributions which should be recorded in LFR 01.
All other accommodation-based services (Rows 62, 91 & 122): Record here amounts relating to any other accommodation-based service that has not been captured by the specific services listed above.
Community-Based Services: These lines should capture amounts relating to all community-based services, that is services that individuals receive that do not fall under the definition of accommodation-based services.
Care at Home (Rows 65, 66, 94, 95, 125 & 126): Previously 'Home Care', this relates to care provided to individuals in their own home, generally on a routine basis to provide assistance with specific tasks, including personal care, domestic help, laundry services or shopping services. Some or all of these services may be provided by different staff-groups or purchased from different agencies.
Personal care includes:
- personal hygiene, including bathing, showering, hair washing, shaving, oral hygiene and nail care;
- continence management, including toileting, catheter / stoma care, skin care, incontinence laundry, bed changing;
- food and diet, including assistance with the preparation of food and assistance with the fulfilment of special dietary needs;
- problems with immobility, including dealing with the consequences of being immobile or substantially immobile;
- counselling and support, including behaviour management, psychological support and reminding devices;
- simple treatments, including assistance with medication (inc. eye drops), application of creams and lotions, simple dressings and oxygen therapy;
- personal assistance, including assistance with dressing, surgical appliances, prostheses, mechanical and manual aids; getting up and going to bed; and transfers including the use of a hoist.
These costs should be split between those relating to services provided directly by the council in Rows 65, 94 & 125; and payments to fund provision of these services via private, third sector or ALEO organisations in Rows 66, 95 & 126.
Please note that amounts related to community alarms should be recorded under 'Equipment and Adaptations'.
Day Care (Rows 68, 97 & 128): Day care covers attendance at a location other than the client's own home for personal, social, therapeutic, training or leisure purposes, including any meals provided and transport to and from the location. Amounts relating to luncheon clubs should be included.
Equipment and Adaptations (Rows 69, 98 & 129): Includes adaptations to homes; disability equipment and aids to daily living; telephones; alarm equipment, including purchase and running costs; other communications equipment; and equipment stores, delivery and other associated costs.
Do not include equipment funded by the council's housing service, this should be recorded in LFR 20.
Services to Support Carers (Rows 70, 99 & 130): Include all amounts relating to services to support the carers of people with community care needs, carers of children with or affected by disabilities, and young carers, including grants to voluntary bodies, special projects, etc.
Do not include amounts relating to respite in care homes, home care provided on a respite basis, respite placement in day care facilities or respite fostering / family placement – this should be recorded under the relevant service.
Supported Employment (Rows 71, 100, 131): Includes supported workshops, meals provided at workshops, transport to the workshop and the blind home workers' scheme.
Adoption Services (Rows 72, 101 & 132): Include all fees and allowances paid to adoptive parents under the Adoption Allowance (Scotland) Regulations 1996, and staff and any other costs for assessing and supporting adoptive parents.
Fostering / Family Placement (Rows 73, 102 & 133): Include all foster carers fees, expenses and allowances; staff and any other costs for foster carer recruitment, training and support; costs for any family placement schemes; and all allowances / payments paid to kinship carers.
All other community-based services (Rows 74, 103 & 134): Record here amounts relating to any other community-based service that has not been captured by the specific services listed above. This may include costs for meals, advocacy, children's rights, community service, support to formerly looked after children, youth crime and youth work services.
SDS that cannot be allocated to a specific service (Rows 76, 105 & 136): Record here any amounts relating to SDS packages that cannot be allocated to a specific service, for example where the package contains a mix of services and it is not possible to distinguish the individual costs for each service.
Other (Rows 77, 106 & 137): Record here any other amounts that have not yet been recorded to ensure the totals are correct. It is anticipated that this line should be equal to zero with the following exceptions:
- Highland Council should record all payments made to NHS Highland under the lead agency integration model in Row 77;
- any customer and client receipts relating to Service Strategy, Children's Hearings and Criminal Justice Social Work should be recorded in Cells C106, D106 and G106 respectively to ensure total Customer and Client Receipts in Cell I107 matches the equivalent figure in LFR 00, Cell E66.
Where figures have been recorded in these lines, please provide a note of what the amount relates to in the comments box. If you are unsure whether a figure should be recorded here, please contact the team with details of what the amount relates to so further specific advice can be provided.
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