Health and social care integration: finance guidance

Guidance on financial matters relating to health and social care integration, for the assistance of health boards and local authorities.

This document is part of a collection

Section H References

A Guide to Asset Management and Capital Planning in Local Authorities, CIPFA Local Government Directors of Finance section Scotland, October 2008

A Policy for Property and Asset Management in NHS Scotland, Scottish Government, CEL 35 (2010), 27 September 2010

Code of Practice on Local Authority Accounting in the UK, CIPFA/LASAAC

Code of Practice on Funding External Bodies and Following the Public Pound, COSLA/Accounts Commission

Developing Financial Reporting in Scotland, Audit Scotland, 4 July 2013

Government Financial Reporting Manual 2013 to 2014, HM Treasury

IFRIC 4 Determining whether an Arrangement contains a Lease, International Accounting Standards Board, December 2004

Joint Strategic Commissioning -a definition, National Steering Group for Joint Strategic Commissioning, June 2012.

Local Authority Reserves and Balances, LAAP Bulletin 77, CIPFA, November 2008

NHSScotland Property Transactions Handbook, 2011

NHSScotland Unified Board Accounts Manual, issued by Scottish Government Health Directorate.

On Board: A Guide for Board Members on Public Bodies in Scotland, 2006

One public estate - Getting more from less public sector property using place-based asset management, CIPFA, 2011

Policy Memorandum, Public Bodies (Joint Working) (Scotland) Bill as introduced to the Scottish Parliament 28 May 2013

Public Bodies (Joint Working) (Scotland) Act 2014.

Reporting statement: Operating and Financial Review, Accounting Standards Board, January 2006.

Scottish Capital Investment Manual, Scottish Government Health Directorate, 2009

The Statutory Basis for Accounting and Disclosing Reserves in Local Authorities in Scotland, LASAAC 2005.



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