Guidance on Leases and other Agreements V4.0
|
|
- Lucy Miller
- 8 years ago
- Views:
Transcription
1 Guidance on Leases and other Agreements V4.0 August 2014
2 Table of Contents 1. Introduction Purpose of this Policy/Procedure Scope Definitions / Glossary Ownership and Responsibilities Role of the senior finance managers Role of the budget holders and other staff Standards and Practice Dissemination and Implementation Monitoring compliance and effectiveness Updating and Review Equality and Diversity... 7 Appendix 1: Template 1 - Determination arrangements for Lease... 8 Appendix 2: Template 2 - Potential finance lease questionnaire... 9 Appendix 3: Template 3 - Present Value Calculation (Payments Yearly in advance) Appendix 4: Template 4 - Present Value Calculation (Payments Quarterly in advance) Appendix 5: Template 5 - Present Value Calculation (Payments Monthly in advance) Appendix 6: Governance Information Appendix 7: Initial Equality Impact Assessment Form of 16
3 1. Introduction 1.1. Leases and other agreements that involve the use of assets are commonplace within the NHS. Prior to committing the Trust to such an arrangement, the arrangement must be reviewed in detail as it could contain provisions that affect the accounting treatment for the arrangement and its subsequent funding source. The arrangement may be required to be accounted for through either revenue budgets or capital funding depending on whether it is deemed an operating lease or a finance lease respectively This version supersedes any previous versions of this document. 2. Purpose of this Policy/Procedure 2.1. This document provides detailed guidance on assessing a lease or similar type of arrangement, in order to determine the correct accounting treatment for the arrangement. 3. Scope 3.1. This guidance applies to all members of staff who are considering entering the Trust into a leasing arrangement, or an arrangement that involves the Trust using an asset (such as an item of equipment or a building) The final assessment of the accounting treatment of a such an arrangement lease must ALWAYS be performed by a senior finance manager (such as the Financial Accountant or Financial Controller); however Budget Holders and other members of staff may use this guidance to determine the likely treatment of a lease type arrangement for option appraisal purposes. 4. Definitions / Glossary Lease - a contractual arrangement calling for the lessee (user) to pay the lessor (owner) for use of an asset; Managed service a service provided and managed by a third party organisation on behalf of the Trust, often involving the provision of assets within the arrangement; Finance lease a lease arrangement whereby substantially all of the risks and benefits of ownership transfer to the lessee; such an arrangement would be accounted for as the Trust s asset and expended through capital funding; Operating lease any lease which is not a finance lease; such an arrangement is accounted for through revenue budgets as a normal operating expense; Useful economic life the expected life of an asset; Present value the value on a given date of a payment or series of payments made in the future; Minimum lease payments the minimum payments due under the terms of the lease. 3 of 16
4 5. Ownership and Responsibilities This document has been produced by the Finance department, who will ultimately use the guidance to provide an accurate assessment of the correct accounting treatment of a lease or similar arrangement Role of the Senior Finance Managers Senior Finance Managers are responsible for undertaking the final assessment of leases and similar agreements prior to committing the Trust to such an arrangement Role of the Budget Holders and other staff Budget Holders may use this guidance to undertake a preliminary assessment as to the likely accounting treatment of a lease or similar arrangement. Budget Holders and other staff will also ensure that all relevant details pertaining to the arrangement are provided to a senior finance manager. 6. Standards and Practice 6.1. Before you consider entering the Trust into any lease or agreement that makes use of an asset, please read the following guidance and refer to the Scheme of Delegation for delegated limits and levels of authority. You should also contact the Financial Controller, Financial Accountant or other senior finance manager as soon as possible, providing as much information as you can on the proposed arrangement Attached to this guidance are templates to be used when assessing whether an arrangement contains a lease and whether a lease is an operating or finance lease. The assessment criteria in the templates are detailed further below If you need assistance in interpreting this guidance please speak to the Financial Controller, Financial Accountant or your management accountant Does an arrangement contain a lease? If you are considering entering an agreement but are not sure whether it contains a lease or not, you need to answer the following: (N.B. Managed Equipment Service arrangements have been used as illustrative examples as these are the agreements most likely to contain leases which the Trust enters into). 1. Does the fulfilment of the arrangement depend upon a specific asset(s)? The asset need not be explicitly identified by the contractual provisions of the arrangement. Rather it may be implicitly specified because it is not feasible or practical for the supplier to fulfil the arrangement by providing the use of an alternative asset. For example a managed service equipment arrangement involving a piece of medical equipment is a contractual arrangement that is dependent upon the use of a piece of capital equipment (the asset). It does not matter whether the arrangement explicitly or implicitly specifies the use of equipment, if fulfilment of that arrangement cannot take place without using the equipment. 2. Does the arrangement convey a right to control the use of the asset(s)? 4 of 16
5 This is the case if ANY of the following conditions are met: The Trust has the ability or right to operate the asset or direct others to do so (whilst obtaining more than an insignificant amount of the output of the asset). The Trust has the ability or right to control physical access to the asset (whilst obtaining more than an insignificant amount of the output of the asset). There is only a remote possibility that parties other than the purchaser will take more than an insignificant amount of the output of the asset and the price is neither fixed per unit nor equal to the current market price. For example with a managed equipment service contract, a piece of equipment is physically installed in the hospital and the Trust has the right to operate the equipment exclusively, without other Trusts or organisations having any rights to use it. 3. Are the payments under the arrangement made for the time that the item is made available? This is as opposed to being for the actual use of the asset. For example a standard managed equipment service arrangement usually requires payments for the duration of the arrangement, rather than each time the equipment implicitly or explicitly specified in the arrangement is used. If you answer yes to ALL of the above then the agreement DOES contain a lease and you need to assess the asset element of the agreement against the criteria for deciding whether a lease qualifies as a finance lease or as an operating lease. 4. At the inception of the lease does the present value of the minimum lease payments amount to substantially all of the fair value of the leased asset? The Finance Department will calculate the present value for you. You will need to provide the capital cost of the asset for the Finance Department to complete this calculation; this is not always set out in the lease agreement and you may need to obtain it from the lessor. 5 of 16
6 5. Are the leased assets of a specialised nature so that only the lessee can use them without major modifications being made? Often specialist hospital equipment can be used by trained staff at any other hospital. For the purposes of this assessment, such assets would not be deemed specialised. If you have answered yes to ANY of the above 5 questions, the lease would normally be classed as a finance lease and therefore will be required to be funded through Capital funding. If you have answered no to ALL of the above you also need to consider whether any of the following 3 additional criteria are met (individually or in combination) as this may also lead to a lease arrangement being classified as a finance lease. 6. If the Trust can cancel the lease will it bear the lessor s losses associated with the cancellation? Having to pay the lease rentals to the end of the term post cancellation does not constitute the bearing of lessor s losses. Additional costs, for example the cost of returning the equipment being borne by the Trust, or the payment of a penalty fee by the Trust should the agreement be terminated early, may amount to bearing the lessor s losses. 7. Do gains or losses from the fluctuation in the fair value of the residual value fall to the Trust (e.g. by means of a rebate of lease payments)? Usually the only time that residual value will be revised during the lease term is in the event of the total loss of the asset. This does not constitute this criteria being met. 8. Does the Trust have the ability to continue the lease the asset for a secondary period at a rent substantially lower than the market rent? You need to consider the impact that any cap on secondary rentals will have. Often any effect on the level of rentals can justifiably be said to reflect the age of the asset and the rentals that could be achieved by a third party. Please be aware that we need to consider any arrangements in a similar manner if the Trust is deemed to be a lessor. Again contact the Finance Department as soon as possible for advice. 7. Dissemination and Implementation 7.1. This document will be published on the Trust s document library, replacing the previous version, as a source of information for senior finance managers and other members of staff who may wish to assess leasing and similar agreements. 6 of 16
7 7.2. No specific training for staff is required; the guidance has been refreshed but contains no significant changes. 8. Monitoring compliance and effectiveness 8.1. This document is a guidance note only and therefore will not be formally monitored. Compliance with accounting regulations is monitored through both internal and external audit reviews during the year. 9. Updating and Review 9.1. This document will be reviewed and updated every two years, or sooner where there are any significant changes to relevant accounting standards. 10. Equality and Diversity 10.1.This document complies with the Royal Cornwall Hospitals NHS Trust service Equality and Diversity statement which can be found in the 'Equality, Diversity & Human Rights Policy' or the Equality and Diversity website The Initial Equality Impact Assessment Screening Form is at Appendix 7. 7 of 16
8 Appendix 1: Template 1 - Determination arrangements for Lease Contract: Paragraph ref IFRIC 4 6(a) Determination criteria for whether or not an arrangement contains a lease The fulfilment of the arrangement is dependent on the use of a specific asset(s). Yes / No Comments IFRIC 4 6(b) The arrangement conveys a right to use the asset. IFRIC 4 6(c) Payments under the arrangement are made for the time that the item is made available for use rather than the actual use of the asset. If any or all of the above have been answered no, the agreement does not contain a lease and no further work needs to be undertaken. If ALL the above have been answered YES, the agreement DOES contain a lease and you now need to assess the asset element of the agreement against the IAS 17 criteria. Note: this template is available from the Finance Department as an Excel spread sheet 8 of 16
9 Appendix 2: Template 2 - Potential finance lease questionnaire Ref: Asset: Start date: Lease term: Capital cost: Rentals: Secondary rentals: Residual Value: Paragraph ref IAS 17 IAS 17 10(a) IAS 17 10(b) IAS 17 10(c) IAS 17 10(d) IAS 17 10(e) IAS 17 11(a) IAS 17 11(b) IAS 17 11(c) Examples of situations which would normally lead to a lease being classified as a finance lease 1. The ownership of the asset transfers to the lessee by the end of the lease term. 2. The lessee has the option to purchase the asset at a price that is expected to be sufficiently lower than the fair value and at the inception of the lease it is reasonably certain that the option will be exercised. 3. The lease term is for the major part of the economic life of the asset. 4. At the inception of the lease the present value of the minimum lease payments amounts to substantially all of the fair value of the leased asset. 5. The leased assets are of a specialised nature so that only the lessee can use them without major modifications being made. 6. If the lessee can cancel the lease it will bear the lessor s losses associated with the cancellation. 7. Gains or losses from the fluctuation in the fair value of the residual value fall to the lessee (e.g. by means of a rebate of lease payments). 8. The lessee has the ability to continue the lease for a secondary period at a rent substantially lower than the market rent. Yes / No Based on the above assessment and comments this lease has been assessed for accounting purposes as: Note: this template is available from the Finance Department as an Excel spread sheet 9 of 16
10 Appendix 3: Template 3 - Present Value Calculation (Payments Yearly in advance) Asset: Fair value (FV) inc. of VAT Discount rate 6.00% First year discount variable 1.06 Year Amounts (inc. of VAT) Discount variable Discounted amounts Minimum lease payments Total discounted amount - Present value (PV) of Minimum lease payments - Percentage of fair value - If under 90% and no other criteria have been met this is an operating lease If over 90% this is a finance lease and finance will: Capitalise lower of FV and PV of minimum lease payments Depreciate over shorter of lease term and useful economic life Note: this template is available from the Finance Department as an Excel spread sheet 10 of 16
11 Appendix 4: Template 4 - Present Value Calculation (Payments Quarterly in advance) Asset: Fair value (FV) inc. of VAT Discount rate 6%/4= 1.50% First year discount variable 1.02 Quarter Amounts (inc. of VAT) Discount variable Discounted amounts Minimum lease payments Total discounted amount - Present value (PV) minimum lease payments - Percentage of fair value - If under 90% and no other criteria have been met this is an operating lease If over 90% this is a finance lease and finance will: Capitalise lower of FV and PV of minimum lease payments Depreciate over shorter of lease term and useful economic life Note: this template is available from the Finance Department as an Excel spread sheet 11 of 16
12 Appendix 5: Template 5 - Present Value Calculation (Payments Monthly in advance) Asset: Fair value (inc. of VAT) Discount rate 6%/12= 0.50% First year discount variable 1.01 Month Amounts (inc. of VAT) Discount variable Discounted amounts Minimum lease payments Total discounted amount - Present value of Minimum lease payments - Percentage of fair value - If under 90% and no other criteria have been met this is an operating lease If over 90% this is a finance lease and finance will: Capitalise lower of FV and PV of minimum lease payments Depreciate over shorter of lease term and useful economic life Note: this template is available from the Finance Department as an Excel spread sheet 12 of 16
13 Appendix 6: Governance Information Document Title Guidance on Leases and other Agreements Date Issued/Approved: 20 August 2014 Date Valid From: 20August 2014 Date Valid To: 31 August 2016 Directorate / Department responsible (author/owner): Contact details: Brief summary of contents Finance Department Guy Trevenna, Financial Accountant & Deputy Financial Controller Guy.trevenna@rcht.cornwall.nhs.uk Provides guidance to managers on leases or other agreements that make use of assets Suggested Keywords: Target Audience Executive Director responsible for Policy: Date revised: August 2014 This document replaces (exact title of previous version): Approval route (names of committees)/consultation: Divisional Manager confirming approval processes Lease, leasing, managed equipment service, MES, finance lease, operating lease RCHT PCH CFT KCCG Karl Simkins, Director of Finance Guidance on Leases and Other Agreements Originally approved at Finance Committee (January 2009); subsequent refreshes approved by Director of Finance Karl Simkins, Director of Finance Name and Post Title of additional signatories Signature of Executive Director giving approval Publication Location (refer to Policy on Policies Approvals and Ratification): Document Library Folder/Sub Folder Links to key external standards Related Documents: Training Need Identified? Not Required {Original Copy Signed} Internet & Intranet Intranet Only Finance / Financial Services Key governance document Standing Orders and Standing No 13 of 16
14 Version Control Table Date January 2009 Version Summary of Changes No V1 Approved January 2009 as Final version. Review 1 year after adoption and then every 2 years June 2010 V2 No major amendments refresh 1 Year after adoption Changes Made by (Name and Job Title) Sarah Gould Financial Controller Guy Trevenna Financial Accountant July 2012 V3 Updated to new policy format with general refresh. Guy Trevenna Acting Deputy Financial Controller August 2014 V4 Updated to latest policy format and general refresh Guy Trevenna Financial Accountant & Deputy Financial Controller All or part of this document can be released under the Freedom of Information Act 2000 This document is to be retained for 10 years from the date of expiry. This document is only valid on the day of printing Controlled Document This document has been created following the Royal Cornwall Hospitals NHS Trust Policy on Document Production. It should not be altered in any way without the express permission of the author or their Line Manager. 14 of 16
15 Appendix 7: Initial Equality Impact Assessment Form Name of the strategy / policy /proposal / service function to be assessed (hereafter referred to as policy) (Provide brief description): Guidance on leases and other agreements Directorate and service area: Is this a new or existing Policy? Finance Existing Name of individual completing Telephone: assessment: Garry Cooper 1. Policy Aim* To clarify the arrangements for managers prior to entering into any Who is the strategy / lease or agreement that makes use of an asset policy / proposal / service function aimed at? 2. Policy Objectives* To improve the arrangements in accounting for leases 3. Policy intended Outcomes* 4. *How will you measure the outcome? 5. Who is intended to benefit from the policy? 6a) Is consultation required with the workforce, equality groups, local interest groups etc. around this policy? b) If yes, have these *groups been consulted? C). Please list any groups who have been consulted about this procedure. Improved control on lease agreements Internal Audit periodic reviews will assist in this area The Trust, through improved management of Leases No N/a N/a 7. The Impact Please complete the following table. Are there concerns that the policy could have differential impact on: Equality Strands: Yes No Rationale for Assessment / Existing Evidence Age X The guidance is neutral in its impact on equalities. Sex (male, female, transgender / gender reassignment) X 15 of 16
16 Race / Ethnic communities /groups Disability - Learning disability, physical disability, sensory impairment and mental health problems Religion / other beliefs Marriage and civil partnership Pregnancy and maternity X X X X X Sexual Orientation, X Bisexual, Gay, heterosexual, Lesbian You will need to continue to a full Equality Impact Assessment if the following have been highlighted: You have ticked Yes in any column above and No consultation or evidence of there being consultation- this excludes any policies which have been identified as not requiring consultation. or Major service redesign or development 8. Please indicate if a full equality analysis is recommended. Yes No X 9. If you are not recommending a Full Impact assessment please explain why. N/a Signature of policy developer / lead manager / director Karl Simkins Date of completion and submission 18/08/2014 Names and signatures of members carrying out the Screening Assessment 1. Guy Trevenna 2. Garry Cooper Deputy Financial Controller Senior Finance Officer Keep one copy and send a copy to the Human Rights, Equality and Inclusion Lead, c/o Royal Cornwall Hospitals NHS Trust, Human Resources Department, Knowledge Spa, Truro, Cornwall, TR1 3HD A summary of the results will be published on the Trust s web site. Signed Date 16 of 16
Accounts Receivable - Guidance to staff responsible for the collection of income following the supply of goods or services V4.0
Accounts Receivable - Guidance to staff responsible for the collection of income following the supply of goods or services V4.0 June 2015 Table of Contents Accounts Receivable - Guidance to staff responsible
More informationOccupational Therapy Service in the Emergency Department at Royal Cornwall Hospital V1.0
Occupational Therapy Service in the Emergency Department at Royal Cornwall Hospital V1.0 January 2014 Table of Contents 1. Introduction... 3 2. Purpose of this Policy/Procedure... 3 3. Scope... 3 4. Ownership
More informationHow To Pay A Bill At The Trust
Guidance to Staff responsible for the Ordering, Authorising and Payment of goods and services received V3.0 June 2015 Table of Contents 1. Introduction... 3 2. Purpose of this Policy/Procedure... 3 3.
More informationSEPSIS IN INFANTS AND CHILDREN- CLINICAL GUIDELINE 1. Aim/Purpose of this Guideline
SEPSIS IN INFANTS AND CHILDREN- CLINICAL GUIDELINE 1. Aim/Purpose of this Guideline 1.1. This guideline is for the management of sepsis in Infants and children. For full guidance please see the Surviving
More informationCLINICAL IMAGING REFERRAL PROTOCOL FOR REGISTERED HEALTHCARE PRACTITIONERS EMPLOYED WITHIN MINOR INJURY UNITS IN CORNWALL
CLINICAL IMAGING REFERRAL PROTOCOL FOR REGISTERED HEALTHCARE PRACTITIONERS EMPLOYED WITHIN MINOR 1. Aim/Purpose of this Guideline This Protocol applies to Registered Healthcare Practitioners in the Minor
More informationThis guideline is for the management of Adult patients with Diabetes Mellitus using insulin pump therapy during admission to hospital
CLINICAL GUIDELINE FOR THE MANAGEMENT OF ADULT PATIENTS DIABETES MELLITUS USING INSULIN PUMP THERAPY (Continuous Subcutaneous Insulin Infusion (CSII)), DURING ADMISSION TO HOSPITAL 1. Aim/Purpose of this
More informationProcedure for Non-Medical Staff who wish to Request MRI, Ultrasound and Imaging Examinations under IR(ME)R
Procedure for Non-Medical Staff who wish to Request MRI, Ultrasound and Imaging V3.0 December 2013 Page 1 of 11 Table of Contents 1. Introduction... 3 2. Purpose of this Policy/Procedure... 3 3. Scope...
More informationCLINICAL GUIDELINE FOR CHANGING A CATHETER EXIT SITE DRESSING (I.E. MIDLINE/ CVC/ PICC/ HICKMAN) Summary. Start
CLINICAL GUIDELINE FOR CHANGING A CATHETER EXIT SITE DRESSING (I.E. MIDLINE/ CVC/ PICC/ HICKMAN) Summary. Start 1. Assemble all your equipment before you start. 2. Explain and discuss the procedure with
More informationCLINICAL GUIDELINE FOR ADVANCED NURSE PRACTITIONER HEPATOLOGY (GASTROENTEROLOGY) 1. Aim/Purpose of this Guideline:
CLINICAL GUIDELINE FOR ADVANCED NURSE PRACTITIONER HEPATOLOGY (GASTROENTEROLOGY) 1. Aim/Purpose of this Guideline: 1.1. This protocol applies to Advanced Nurse Practitioners (Hepatology) employed by RCHT
More informationCLINICAL GUIDELINE FOR THE MANAGEMENT OF HYPERGLYCAEMIA IN ADULTS WITH ACUTE CORONARY SYNDROME
CLINICAL GUIDELINE FOR THE MANAGEMENT OF HYPERGLYCAEMIA IN ADULTS WITH ACUTE CORONARY SYNDROME 1. Aim/Purpose of this Guideline This guideline is for the management of Adult patients with Diabetes Mellitus
More informationCLINICAL GUIDELINE FOR THE USE OF INTRAVENOUS SLIDING SCALE REGIMEN FOR ADULTS 1. Aim/Purpose of this Guideline
CLINICAL GUIDELINE FOR THE USE OF INTRAVENOUS SLIDING SCALE REGIMEN FOR ADULTS 1. Aim/Purpose of this Guideline This guideline is for the management of for the management of Adult patients with Diabetes
More information2.1. Applicable areas: Royal Cornwall Hospitals Trust; Neonatal Unit and Delivery Suite
ADVANCED NEONATAL NURSE PRACTITIONERS (ANNPs) BLOOD COMPONENT AND BLOOD PRODUCT REQUESTING PROTOCOL NEONATAL CLINICAL GUIDELINE 1. Aim/Purpose of this Guideline 1.1 The purpose of this protocol is to guide
More informationAccess Control Policy V1.0
V1.0 January 2014 Table of Contents 1. Introduction... 3 2. Purpose of this Policy/Procedure... 3 3. Scope... 3 4. Definitions / Glossary... 4 5. Ownership and Responsibilities... 4 5.1. Role of the Chief
More information2.1 When a breastfeeding woman is admitted to hospital, the support she needs depends on the nature of her illness and the treatment needed
CARE OF BREASTFEEDING WOMEN ADMITTED TO HOSPITAL, CLINICAL GUIDELINE 1. Aim/Purpose of this Guideline 1.1 Breastfeeding is known to be one of the most powerful health protective influences and as such,
More informationCLINICAL GUIDELINE HOW TO PERFORM A VENESECTION, DETAILING VEIN SELECTION AND PATIENT CARE 1. Aim/Purpose of this Guideline
CLINICAL GUIDELINE HOW TO PERFORM A VENESECTION, DETAILING VEIN SELECTION AND PATIENT CARE 1. Aim/Purpose of this Guideline 1.1. Venesection is a clinical procedure commonly performed in the Haematology
More informationDiagnostic Testing Procedures for Ophthalmic Science
V3.0 09/06/15 Table of Contents 1. Introduction... 3 2. Purpose of this Policy... 3 3. Scope... 3 4. Definitions / Glossary... 3 5. Ownership and Responsibilities... 3 5.2. Role of the Managers... 3 5.3.
More informationA Policy for the Trial and Evaluation of Medical Devices
29/05/2014 V2.1 Table of Contents 1. Introduction... 3 2. Purpose of this Policy... 3 3. Scope... 3 4. Definitions... 3 5. Ownership and Responsibilities... 4 5.1. Role of the Trust Board and Medical Director...
More informationGrievance and Disputes Policy and Procedure. Document Title. Date Issued/Approved: 10 August 2010. Date Valid From: 21 December 2015
POLICY UNDER REVIEW Please note that this policy is under review. It does, however, remain current Trust policy subject to any recent legislative changes, national policy instruction (NHS or Department
More informationPREGNANCY OF UNKNOWN LOCATION (PUL) - CLINICAL GUIDELINE 1. Aim/Purpose of this Guideline
PREGNANCY OF UNKNOWN LOCATION (PUL) - CLINICAL GUIDELINE 1. Aim/Purpose of this Guideline All clinical staff working in the Division of women, children & sexual health to provide evidence based guidance
More informationThe Use of Electronic signatures for Prescribing Chemotherapy and data entries on the Aria MedOncology system V3.0
The Use of Electronic signatures for Prescribing Chemotherapy and data entries on the Aria MedOncology system V3.0 January 2013 Table of Contents 1. Introduction... 3 2. Purpose of this Policy... 3 3.
More informationMANAGEMENT OF DIRECT ANTIGLOBULIN TEST (DAT) POSITIVE INFANTS NEONATAL CLINICAL GUIDELINE
MANAGEMENT OF DIRECT ANTIGLOBULIN TEST (DAT) POSITIVE INFANTS NEONATAL CLINICAL GUIDELINE 1. Aim/Purpose of this Guideline 1.1. To provide monitoring and treatment guidance for medical and nursing staff
More informationClinical Guideline For The Use of Rectus Sheath Catheters For The Management of Pain Following Laparotomy. 1. Aim/Purpose of this Guideline
Clinical Guideline For The Use of Rectus Sheath Catheters For The Management of Pain Following Laparotomy. 1. Aim/Purpose of this Guideline 1.1. Nursing guidelines for the use of rectus sheath catheters
More informationSTROKE AND TIA MULTIDISCIPLINARY CARE PATHWAY 6 th Edition Cornwall Stroke Service (Royal Cornwall Hospital Trust Facing)
STROKE AND TIA MULTIDISCIPLINARY CARE PATHWAY 6 th Edition Cornwall Stroke Service (Royal Cornwall Hospital Trust Facing) 1. Aim/Purpose of this Guideline The aim of this document to inform clinicians
More informationOXYGEN THERAPY AND SATURATION MONITORING OF THE NEONATE - CLINICAL GUIDELINE
OYGEN THERAPY AND SATURATION MONITORING OF THE NEONATE - CLINICAL GUIDELINE 1. Aim/Purpose of this Guideline 1.1 To provide guidance on the assessment and management of infants requiring oxygen therapy
More informationCLINICAL GUIDELINE FOR MANAGEMENTS OF PATIENTS TAKING ANTICOAGULANTS IN ENDOSCOPY 1. Aim/Purpose of this Guideline
CLINICAL GUIDELINE FOR MANAGEMENTS OF PATIENTS TAKING ANTICOAGULANTS IN ENDOSCOPY 1. Aim/Purpose of this Guideline 1.1. The purpose of this guideline is to assist decision making of whether anticoagulants
More informationCLINICAL GUIDELINE FOR THE EMERGENCY DEFILL OF AN ADJUSTABLE GASTRIC BAND
CLINICAL GUIDELINE FOR THE EMERGENCY DEFILL OF AN ADJUSTABLE GASTRIC BAND 1. Aim/Purpose of this Guideline The aim of this guideline to enable the effective care of patients needing emergency defill of
More informationCLINICAL GUIDELINE FOR THE MANAGEMENT OF HIGH BLOOD GLUCOSE LEVELS AND SICK DAYS ON AN INSULIN PUMP. 1. Aim/Purpose of this Guideline
CLINICAL GUIDELINE FOR THE MANAGEMENT OF HIGH BLOOD GLUCOSE LEVELS AND SICK DAYS ON AN INSULIN PUMP. 1. Aim/Purpose of this Guideline 1.1. The purpose of this guideline is to give clear information and
More informationInformation Governance Policy
Author: Susan Hall, Information Governance Manager Owner: Fiona Jamieson, Assistant Director of Healthcare Governance Publisher: Compliance Unit Date of first issue: February 2005 Version: 5 Date of version
More informationCLINICAL GUIDELINE FOR
CLINICAL GUIDELINE FOR the investigation and management of inpatients with discitis (vertebral osteomyelitis) 1. Aim/Purpose of this Guideline 1.1.This guideline applies to clinical staff managing patients
More informationFINANCIAL POLICY PAYMENT FOR SUPPLIER INVOICES
FINANCIAL POLICY PAYMENT FOR SUPPLIER INVOICES Version 1.0 Important: This document can only be considered valid when viewed on the CCG s intranet/y: Drive. If this document has been printed or saved to
More informationCLINICAL GUIDELINE FOR MANAGEMENT OF NEUTROPENIC SEPSIS IN CANCER PATIENTS 1. Aim/Purpose of this Guideline
CLINICAL GUIDELINE FOR MANAGEMENT OF NEUTROPENIC SEPSIS IN CANCER PATIENTS 1. Aim/Purpose of this Guideline 1.1. Systemic cancer treatments and immunological therapies can suppress the ability of the bone
More informationINTEGRATED GOVERNANCE FRAMEWORK
INTEGRATED GOVERNANCE FRAMEWORK V1.0 23 Jul 14 Table of Contents 1. INTRODUCTION... 3 2. STRATEGIC OBJECTIVES... 4 3. SCOPE OF THE INTEGRATED GOVERNANCE FRAMEWORK... 4 3.1 Definitions of Governance...
More information3 Aims. 4 Duties (Roles and responsibilities)
The Newcastle upon Tyne Hospitals NHS Foundation Trust Centralised Room Booking Policy Version No.: 3.1 Effective From: 31 March 2015 Expiry Date: 31 March 2018 Date Ratified: 3 March 2015 Ratified By:
More informationEQUALITY IMPACT ASSESSMENT - TRAFFORD COUNCIL
EQUALITY IMPACT ASSESSMENT - TRAFFORD COUNCIL A. Summary Details 1 Title of EIA: Introduction of Credit Card Charges 2 Person responsible for the assessment: Dave Muggeridge 3 Contact details: 912 4534
More informationInitial Equality Impact Assessment
Initial Equality Impact Assessment Department Service Area Date 20/10/11 This Initial EqIA will help you to analyse equality in the context of your policy, practice or function. The assessment is a useful
More informationEQUALITY IMPACT ASSESSMENT TEMPLATE - TRAFFORD COUNCIL
A. Summary Details EQUALITY IMPACT ASSESSMENT TEMPLATE - TRAFFORD COUNCIL 1 Title of EIA: To remodel building based day services 2 Person responsible for the assessment: Christine Warner 3 Contact details:
More informationPHARMACISTS AMENDMENTS TO PRESCRIPTIONS
PHARMACISTS AMENDMENTS TO PRESCRIPTIONS May 2016 Version 2.3 Table of Contents 1. Introduction... 3 2. Purpose of this Policy... 3 3. Scope... 3 4. Definitions/Glossary... 3 5. Ownership and Responsibilities...
More informationProcedure No. 1.41 Portland College Single Equality Scheme
Introduction Portland College recognises the requirements under current legislation to have due regard to the general equality duty. 1.0 Context 1.1 Portland College supports equality of opportunity, promotion
More informationThe Newcastle upon Tyne Hospitals NHS Foundation Trust. Employment Policies and Procedures
The Newcastle upon Tyne Hospitals NHS Foundation Trust Employment Policies and Procedures Procedure for Processing Claims for Travel Expense Reimbursement Version No.: 3.0 Effective From: 15 January 2014
More informationAll CCG staff. This policy is due for review on the latest date shown above. After this date, policy and process documents may become invalid.
Policy Type Information Governance Corporate Standing Operating Procedure Human Resources X Policy Name CCG IG03 Information Governance & Information Risk Policy Status Committee approved by Final Governance,
More informationThe Newcastle upon Tyne Hospitals NHS Foundation Trust. Medical Equipment Library Access to Service Procedure
The Newcastle upon Tyne Hospitals NHS Foundation Trust Medical Equipment Library Access to Service Procedure Version No.: 5.1 Effective From: 28 November 2013 Expiry Date: 28 November 2016 Date Ratified:
More informationThe Newcastle upon Tyne Hospitals NHS Foundation Trust
The Newcastle upon Tyne Hospitals NHS Foundation Trust Procedure for Joint Management of Complaints and Safeguarding Concerns within the Newcastle upon Tyne Hospitals NHS Foundation Trust Version No.:
More informationCLINICAL GUIDELINE FOR THE MANAGEMENT OF OPIATE DEPENDENT PATIENTS AT RCHT 1. Aim/Purpose of this Guideline
CLINICAL GUIDELINE FOR THE MANAGEMENT OF OPIATE DEPENDENT PATIENTS AT RCHT 1. Aim/Purpose of this Guideline 1.1. These guidelines are aimed at Medical Staff at RCHT treating patients admitted that are
More informationInformation Communication and Technology Management. Framework
Information Communication and Technology Management Framework Author(s) Andrew Thomas Version 1.0 Version Date 24 September 2013 Implementation/approval Date 25 September 2013 Review Date September 2014
More information39 GB Guidance for the Development of Business Continuity Plans
39 GB Guidance for the Development of Business Continuity Plans Policy number: Version 2.2 Approved by Name of author/originator Owner (director) 39 GB Executive Committee Date of approval August 2014
More informationLEASES SCOPE/EXCLUSIONS
LEASES SCOPE/EXCLUSIONS What is a lease? A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of
More informationThere are several tangible benefits in conducting equality analysis prior to making policy decisions, including:
EQUALITY ANALYSIS FORM Introduction CLCH has a legal requirement under the Equality Act to have due regard to eliminate discrimination. It is necessary to analysis the consequences of a policy, strategy,
More informationThe leasing company might retain responsibility for maintenance
Understanding leasing When it comes to determining the most appropriate equipment leasing strategy for your school, understanding the main differences between a finance and an is essential. In both cases,
More informationInformation Governance Policy
Information Governance Policy Policy ID IG02 Version: V1 Date ratified by Governing Body 27/09/13 Author South Commissioning Support Unit Date issued: 21/10/13 Last review date: N/A Next review date: September
More informationThe Newcastle upon Tyne Hospitals NHS Foundation Trust. Employment Policies and Procedures. Departmental Timesheets Procedure for Completion
The Newcastle upon Tyne Hospitals NHS Foundation Trust Employment Policies and Procedures Departmental Timesheets Procedure for Completion Version No.: 3.1 Effective From: 30 July 2013 Expiry Date: 30
More informationWorkforce Diversity Data
Workforce Diversity Data January 2015 1 Workforce Diversity Data January 2015 Version number: 2.1 First published: 22/07/2014 in NHS England s Annual Report Prepared by: NHS England People and Organisation
More informationCCG: IG06: Records Management Policy and Strategy
Corporate CCG: IG06: Records Management Policy and Strategy Version Number Date Issued Review Date V3 08/01/2016 01/01/2018 Prepared By: Consultation Process: Senior Governance Manager, NECS CCG Head of
More informationJob Application form
Job Application form Post Applied for: Closing Date: form Job Reference: form Please complete this form in black ink. Applications received after the closing date will not normally be considered. THE INFORMATION
More informationVersion Number Date Issued Review Date V1 25/01/2013 25/01/2013 25/01/2014. NHS North of Tyne Information Governance Manager Consultation
Northumberland, Newcastle North and East, Newcastle West, Gateshead, South Tyneside, Sunderland, North Durham, Durham Dales, Easington and Sedgefield, Darlington, Hartlepool and Stockton on Tees and South
More informationInsights into IFRS Lease Accounting
Insights into Accountants Group in Germany 54th AGiG Seminar 7 November 2006 WP StB CPA Karsten Ganssauge PwC International Reporting Group PwC Agenda US-GAAP Lease Accounting German GAAP Lease Accounting
More informationINFORMATION GOVERNANCE POLICY
INFORMATION GOVERNANCE POLICY Issued by: Senior Information Risk Owner Policy Classification: Policy No: POLIG001 Information Governance Issue No: 1 Date Issued: 18/11/2013 Page No: 1 of 16 Review Date:
More informationSenior Governance Manager, North of England. North Tyneside CCG Quality and Safety Committee (01/12/15)
Corporate IG02: Data Quality Version Number Date Issued Review Date V4 07/12/2015 01/01/18 Prepared By: Consultation Process: Senior Governance Manager, North of England Commissioning CCG Quality & Safety
More informationEquality Analysis. Page 307. Wheelie bin collection service (PILOT) Stage 1: Overview
Equality Analysis Please refer to the guidance for carrying out an Equality Analysis. Text in blue is intended to provide guidance you can delete this from your final version. What are the proposals being
More informationEquality and Diversity Policy. Deputy Director of HR Version Number: V.2.00 Date: 27/01/11
Equality and Diversity Policy Author: Deputy Director of HR Version Number: V.2.00 Date: 27/01/11 Approval and Authorisation Completion of the following signature blocks signifies the review and approval
More informationThe Newcastle upon Tyne Hospitals NHS Foundation Trust. Employment Policies and Procedures
The Newcastle upon Tyne Hospitals NHS Foundation Trust Employment Policies and Procedures Mobile Telephone and Telephone Expenses Reimbursement Policy Version No.: 1.0 Effective Date: 3 January 2013 Expiry
More informationSupporting staff involved in a stressful or traumatic incident, complaint or claim.
Supporting staff involved in a stressful or traumatic incident, complaint or claim. Version: V2.00 Ratified by: Date ratified: October 2010 Name of originator/author/job title Name of responsible committee
More informationType of change. V02 Review Feb 13. V02.1 Update Jun 14 Section 6 NPSAS Alerts
Document Title Reference Number Lead Officer Author(s) (name and designation) Ratified By Central Alerting System (CAS) Policy NTW(O)17 Medical Director Tony Gray Head of Safety and Patient Experience
More informationPandemic Influenza Plan 2015/2016
NOT PROTECTIVELY MARKED Pandemic Influenza Plan 2015/2016 Policy number: N/A Version 1.5 Approved by Name of author/originator Owner (director) Executive Management Team Mark Twomey, Deputy Director of
More informationPatient and Service User Feedback Policy (Compliments, Concerns and Complaints) V1.2
(Compliments, Concerns and Complaints) V1.2 17 December 2014 Contents 1. Introduction... 3 2. Purpose of this Policy/Procedure... 3 3. Scope... 3 4. Definitions / Glossary... 3 5. Ownership and Responsibilities...
More informationPolicy: Accessing Legal Advice
Policy: Accessing Legal Advice Executive or Associate Director lead Policy author/ lead Feedback on implementation to Rosie McHugh Wendy Hedland Wendy Hedland Date of draft April 2014 Dates of consultation
More informationThe Newcastle upon Tyne Hospitals NHS Foundation Trust. Claims Management Policy
The Newcastle upon Tyne Hospitals NHS Foundation Trust Claims Management Policy Version.: 6.0 Effective From: 16 July 2015 Expiry Date: 16 July 2017 Date Ratified: 23 June 2015 Ratified By: Clinical Policy
More informationAseptic Non Touch Technique (ANTT) Policy
Aseptic Non Touch Technique (ANTT) Policy V3 12 th May 2015 Page 1 of 19 Table of Contents 1. Introduction... 3 2. Purpose of this Policy/Procedure... 3 3. Scope... 3 4. Definitions / Glossary... 4 5.
More informationCanadian GAAP - IFRS Comparison Series Issue 8 Leases
- Comparison Series Issue 8 Leases Both and are principle-based frameworks and, from a conceptual standpoint, many of the general principles are the same. However, the application of those general principles
More informationEquality Impact Assessment Form
Equality Impact Assessment Form November 2014 Introduction The general equality duty that is set out in the Equality Act 2010 requires public authorities, in the exercise of their functions, to have due
More informationRCHT Dementia Care Policy V1.0
RCHT Dementia Care Policy V1.0 April 2012 Table of Contents 1. Introduction...3 2. Purpose of this Policy...3 3. Scope...3 4. Definitions / Glossary...3 5. Ownership and Responsibilities...3 6. Standards
More informationA-Z Hospitals NHS Trust (replace with your employer name)
Department of Health will be issuing new guidance relating to the monitoring of equality in April 2013. The equality and diversity sections within NHS Jobs application forms will be reviewed and updated
More informationData Protection Policy
Issue Date: June 2014 Document Number: POL_1006 Prepared by: Information Governance Senior Manager Insert heading depending on Insert line heading length; please depending delete other on line length;
More informationAppendix 1 EQUALITY IMPACT: SCREENING AND ASSESSMENT FORM
Appendix 1 EQUALITY IMPACT: SCREENING AND ASSESSMENT FORM This form is to be used in conjunction with the Equality Impact Assessment Guidelines. Please refer to these before starting; if you require further
More informationThe policy applies to all members of staff employed within the Trust who are involved in any aspect of alert dissemination, action, and /or review.
The Newcastle upon Tyne Hospitals NHS Foundation Trust Central Alert System (CAS) Policy and Procedure Version No.: 4.2 Effective From: 26 th May 2015 Expiry Date: 26 th May 2018 Date Ratified: 11 th May
More informationCLINICAL GUIDELINE FOR THE NEONATAL MANAGEMENT OF INFANTS BORN TO MOTHERS WITH THYROID DISEASE 1. Aim/Purpose of this Guideline
CLINICAL GUIDELINE FOR THE NEONATAL MANAGEMENT OF INFANTS BORN TO MOTHERS WITH THYROID DISEASE 1. Aim/Purpose of this Guideline 1.1. This guideline applies to Neonatal/Paediatric and Midwifery/Obstetric
More informationPolicy Ref No: SABP/RISK/0034
Policy Ref No: SABP/RISK/0034 NAME OF POLICY: Claims Handling Policy Clinical Negligence, Liabilities to Third Parties and Property Expenses Scheme Claims REASON FOR THE POLICY: WHAT THE POLICY WILL ACHIEVE:
More informationCCG CO11 Moving and Handling Policy
Corporate CCG CO11 Moving and Handling Policy Version Number Date Issued Review Date V2 06/11/2015 01/10/2017 Prepared By: Consultation Process: Formally Approved: 05/11/2015 Governance Manager, North
More informationBusiness Continuity Access to Personally Stored Corporate Electronic Data (CED) Policy
Business Continuity Access to Personally Stored Corporate Electronic Data (CED) Policy Reference No: Version: 2 Ratified by: P_IG_05 LCHS Trust Board Date ratified: 16 th December 2014 Name of originator/author:
More informationSPECIALIST TENANCIES MANAGER PERSON SPECIFICATION
SPECIALIST TENANCIES MANAGER PERSON SPECIFICATION The Selection Panel has identified this comprehensive specification for the ideal candidate and will use this to examine the internal candidate(s) who
More informationTREASURER S DIRECTIONS ACCOUNTING LIABILITIES Section A3.6 : Leases
TREASURER S DIRECTIONS ACCOUNTING LIABILITIES Section A3.6 : Leases STATEMENT OF INTENT Assets required by Agencies to deliver outputs can be obtained by purchase or by lease. This Section provides the
More informationJOB DESCRIPTION ASSET MANAGEMENT OFFICER
JOB DESCRIPTION ASSET MANAGEMENT OFFICER Responsible to: Asset Manager Role of Property Team The Asset Management team provides a comprehensive property maintenance service to tenants including capital
More informationPROTOCOL FOR DUAL DIAGNOSIS WORKING
PROTOCOL FOR DUAL DIAGNOSIS WORKING Protocol Details NHFT document reference CLPr021 Version Version 2 March 2015 Date Ratified 19.03.15 Ratified by Trust Protocol Board Implementation Date 20.03.15 Responsible
More informationSafe Staffing Levels for. Midwifery, Nursing and Support Staff. For Maternity Service - Approved. Document V1.3. June 2014
Safe Staffing Levels for Midwifery, Nursing and Support Staff For Maternity Service - Approved V1.3 June 2014 Jan Walters Head of Midwifery & Divisional Nurse for Women, Children and Sexual Health Division
More informationPolicies & Procedures
Policies & Procedures Procedure Title The Use of Purchase Cards Procedure Reference Number NTW(F)21-09 Lead Officer Eric Jarvis (Head of Financial Governance) Author Michael Dorner (Financial Guidance
More informationtechnical factsheet 183 Leases
technical factsheet 183 Leases CONTENTS Page 1 Introduction 1 2 Legislative requirement 1 3 Accounting standards 2 4 Examples 6 5 Checklist 8 6 Sources of information 11 This technical factsheet is for
More informationINFORMATION GOVERNANCE POLICY
INFORMATION GOVERNANCE POLICY Primary Intranet Location Information Management & Governance Version Number Next Review Year Next Review Month 7.0 2018 January Current Author Phil Cottis Author s Job Title
More informationInterpreting and Translation Policy
Interpreting and Translation Policy Exec Director lead Author/ lead Feedback on implementation to Karen Tomlinson Liz Johnson Tina Ball Date of draft February 2009 Consultation period February April 2009
More informationCCG Social Media Policy
Corporate CCG Social Media Policy Version Number Date Issued Review Date 2 25/03/2015 25/03/2017 Prepared By: Consultation Process: Formally Approved: Governance Manager, North of England Commissioning
More informationThe Newcastle upon Tyne Hospitals NHS Foundation Trust. IT Change Management Policy and Process
The Newcastle upon Tyne Hospitals NHS Foundation Trust Version No.: 2.0 Effective From: 16 July 2015 Expiry Date: 16 July 2018 Date Ratified: 5 June 2015 Ratified By: Director of IT 1 Introduction IT Change
More informationMANAGEMENT OF POLICIES, PROCEDURES AND OTHER WRITTEN CONTROL DOCUMENTS
MANAGEMENT OF POLICIES, PROCEDURES AND OTHER WRITTEN CONTROL DOCUMENTS Document Reference No: Version No: 6 PtHB / CP 012 Issue Date: April 2015 Review Date: January 2018 Expiry Date: April 2018 Author:
More informationDisciplinary Policy #NGH-PO-028
Disciplinary Policy #NGH-PO-028 Business Area Human Resources Person Responsible Sarah Kinsella Created Last Review 2nd June, 2014 2nd June, 2014 Status Complete Next Review n/a Screening Data Name, job
More informationFast Track Pathway Tool for NHS Continuing Healthcare
Fast Track Pathway Tool for NHS Continuing Healthcare DH INFORMATION READER BOX Policy Clinical Estates HR / Workforce Commissioner Development IM & T Management Provider Development Finance Planning /
More informationINFORMATION GOVERNANCE POLICY
INFORMATION GOVERNANCE POLICY Name of Policy Author: Name of Review/Development Body: Ratification Body: Ruth Drewett Information Governance Steering Group Committee Trust Board : April 2015 Review date:
More informationUnder Review. Policy for Self Administration of medicines (SAM) by Competent Patients. Document Title. Date Issued/Approved: 18 th October 2013
POLICY UNDER REVIEW Please note that this policy is under review. It does, however, remain current Trust policy subject to any recent legislative changes, national policy instruction (NHS or Department
More informationRECORD KEEPING IN HEALTHCARE RECORDS POLICY
RECORD KEEPING IN HEALTHCARE RECORDS POLICY Version 6.0 Key Points The Policy provides a framework for the quality of the clinical record facilitates high quality, safe patient care and that subsequently
More informationInitial Equality Implications Assessment Template
TEMPLATE Initial Equality Implications Assessment Template NOTE: This is NOT a screening template but to highlight and give you an indication of any potential equality implications at the project proposal
More informationINFORMATION GOVERNANCE POLICY
INFORMATION GOVERNANCE POLICY Information Governance Policy_v2.0_060913_LP Page 1 of 14 Information Reader Box Directorate Purpose Document Purpose Document Name Author Corporate Governance Guidance Policy
More informationMary Kelly, BBS, FCCA. Martin Kelly, BSc (Econ) Hons, DIP.Acc, FCA, MBA, MCMI.
Article: Accounting for Leases - IAS 17 Leases By: Mary Kelly, BBS, FCCA. Martin Kelly, BSc (Econ) Hons, DIP.Acc, FCA, MBA, MCMI. Examiner: Professional 1 Corporate Reporting Introduction IAS 17 Leases
More informationANTENATAL BOOKING, ANTENATAL CARE AND INFORMATION - CLINICAL GUIDELINE
ANTENATAL BOOKING, ANTENATAL CARE AND INFORMATION - CLINICAL GUIDELINE 1. Aim/Purpose of this Guideline This guideline gives guidance to midwives on: how to book a pregnant woman, instigate the appropriate
More informationSOCIAL MEDIA POLICY. Senior Governance Officer, NHS North of England Commissioning Support Unit Reference No
SOCIAL MEDIA POLICY Ratified Governance & Risk Committee 08/2015 Status Final Issued August 2015 Approved By Governance and Risk Committee Consultation Governance and Risk Committee Equality Impact Assessment
More information