Trust Development Authority. Securing Sustainability. Planning guidance for NHS Trust Boards 2014/15 to 2018/19. Technical guidance

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1 Trust Development Authority Securing Sustainability Planning guidance for NHS Trust Boards 2014/15 to 2018/19 Technical guidance December 2013

2 Contents 1 Introduction 3 2 Submission requirements 3 3 Planning timetable 9 4 Contacts at the NHS Trust Development Authority 11 Annex A: Summary of two year plan 2014/15 to 2015/16 Template for summary of two year plan 2014/15 to 2015/16 13 Annex B: Activity plan Annex B1: Activity plan templates 17 Annex B2: Clostridium difficile and Accident and Emergency activity templates 19 Annex C: Financial plan Annex C1: NHS Trust Development Authority 2014/15 to 2015/16 Trust Financial Management System (TFMS) Plan Guidance 22 Annex C2: Template for NHS Trust Financial Plan 2014/15 to 2015/ Annex D: Workforce plan Annex D1: Workforce plan guidance 192 Annex D2: Workforce plan template 205 Annex E: Planning checklist Planning checklist template 244 Annex F: Summary of five year plan 2014/15 to 2018/19 Template for summary of five year plan 2014/15 to 2018/ Annex G: Development support plan Template for summary of development support plan 282

3 1 Introduction 1.1 This document sets out the Technical Guidance for NHS Trusts to use in preparing two year operating plans for 2014/15 to 2015/16 and five year strategic plans for 2014/15 to 2018/ All NHS Trusts require an integrated two year operating plan and five year strategic plan as set out in the planning guidelines published by the NHS Trust Development Authority, Securing Sustainability: Planning guidance for NHS Trust Boards 2014/ /19 (December 2013) and as described in this document. 1.3 The remainder of this document sets out the: n submission requirements (Section 2); n planning timetable (Section 3); n contacts at the NHS Trust Development Authority (Section 4); n templates for completion (Annexes A-G). 2 Submission requirements 2.1 In relation to the two year operating plan, the TDA will require the following from each NHS Trust: n n n n n n summary of two year plan; activity plan and Clostridium difficile plan; financial plan; workforce plan; planning checklist; planning process. 2.2 In relation to the five year strategic plan, the TDA will require the following from each NHS Trust: n n n n n summary of five year plan; Integrated Business Plan; Long Term Financial Model; activity plan; workforce plan. 2.3 In relation to development support, the TDA will require the following from each NHS Trust: n development support plan. 2.4 The submission requirements for two year plans, which should all be consistent with each other, are summarised in Table 1. NHS Trust Development Authority 3

4 Table 1: Two year plan submission requirements Requirement Guidance and template Submission to Format Two year plan summary Annex A Template, accessed via TDA website Delivery and Development Director contact as at Table 5 Zipped pdf Activity and Clostridium difficile plan Annex B Via a provcom return on UNIFY system UNIFY system Financial plan Annex C Template accessed via NHS Trust pigeonholes TDAfinance@dh.gsi.gov.uk TFMS template Workforce plan Annex D Webform accessed via TDA website Via weblink Webform Planning checklist Annex E Webform accessed via TDA website Via weblink Webform Planning process Guidance set out in paragraphs No template provided. Delivery and Development Director contact as at Table 5 Zipped pdf 2.5 Forms and templates for each submission for NHS Trusts to download will be made available on the TDA website. Finance forms will be available in Trust pigeonholes from 23 December 2013 and webforms will be available for download from 6 January The submission requirements for five year plans, which should not change the operating plans agreed for the first two years, are summarised in Table 2. Table 2: Five year plan submission requirements Requirement Guidance and template Submission to Format Five year plan summary Annex F Template accessed via TDA website Delivery and Development Director contact as at Table 5 Zipped pdf Integrated Business Plan Guidance accessed via Monitor website in Guide for Applicants 2008 Delivery and Development Director contact as at Table 5 Zipped pdf Long Term Financial Model Latest templates to be circulated to Finance Directors by the TDA Spring 2014 Delivery and Development Director contact as at Table 5 Zipped Excel spreadsheet Activity plan Annex B Via a provcom return on UNIFY system UNIFY system Workforce plan Annex D Webform accessed via TDA website Via weblink Webform 2.7 The submission requirements for development support plans are summarised in Table 3. NHS Trust Development Authority 4

5 Table 3: Development support plan requirements Requirement Guidance and template Submission to Format Development support plan Annex G Webform accessed via TDA website Via weblink Webform Summary of two year plan 2014/15 to 2015/ It is expected that all NHS Trusts will produce a Board-approved, commissioner-aligned two year plan. The two year plan, once agreed, will form the first two years of the five year strategic plan. A document setting out the two year plan should be publicly available early in the new financial year 2014/15. The TDA will review the two year plan and follow up delivery issues and risks through the regular Integrated Delivery Meetings with Trusts. 2.9 The components of the Board-approved, commissioner-aligned two year plan will need to include consideration of: n n n n n n n n strategic context and direction, including the impact of strategic commissioning intentions and service changes; approach taken to improve quality and safety; clinical strategy; service capacity and developments; delivery of operational performance standards; workforce plans; financial and investment strategy, including risk analysis and mitigation plan; organisational relationships and capability A summary two year plan, in narrative form, is to be prepared by each NHS Trust during the planning process which will capture the narrative on the previous year and the two years ahead and the relevant components of the two year plan The template for the two year plan summary, shown in Annex A, is an extract of the five year plan summary. Provided that the main components are covered, Trusts can adapt the format of the summary template in order to communicate a clear, concise, and authoritative picture of its plans. As a guide, the two year plan summary should be no longer than 6 pages. Activity plan 2.15 Activity plans and Clostridium difficile plans will be collected via a provcom return using the UNIFY system. Technical guidance and templates will be made available via NHS England planning guidance. It is expected that the technical guidance will be on their website from Friday, 20 December 2013 and UNIFY upload templates available from Monday, 6 January Financial plan 2.16 The requirements for the financial plans from each NHS Trust, including templates for submission are set out in Annex C1. NHS Trust Development Authority 5

6 2.17 Annex C1 provides detailed guidance on the data required in the full plan submission due on 5 March 2014 and 4 April 2014 and also Annex C1 includes details of the data required at initial plan due on 13 January The key requirements include submission of: n n n n income and expenditure plans; capital and cash plan; source and application of funds; cost improvement programme Annex C2 shows the template for submission of the full financial plans. Initial plan finance files will be available in Trust pigeonholes from 23 December Workforce plan 2.19 A workforce plan is needed for triangulation with finance and activity data, including: n n n n wholetime equivalents planned at 31 March in each year of the plan; paybill, bank and agency spend in each year of the plan; analysis of wholetime equivalents and workforce spend for each main staff group; bridge analysis of changes in wholetime equivalents The guidance and template for the workforce plan are shown in Annex D1 and D2 respectively. Planning checklist 2.21 In the move to NHS Foundation Trust status, NHS Trusts will need to be prepared to use the system of self-certification to demonstrate compliance with key regulatory requirements. The planning checklist is designed as an easy way for NHS Trusts to confirm (self-certify) that they meet key requirements. The planning checklist attached at Annex E includes the following sections: n n n n n quality and workforce; finance; Quality, Innovation, Productivity and Prevention (QIPP); innovation; sustainability In the quality and workforce section, statements should be included against all criteria to demonstrate compliance. The minimum confirmation of compliance for other sections would be Yes. However, additional statements should be added as appropriate to demonstrate compliance. Subsequent to the submission of plans, the TDA may ask to see further evidence in relation to particular components of quality If the NHS Trust is not currently compliant, please provide a brief explanation and the mitigation of non-compliance in the relevant column. The TDA may request further details if needed The planning checklist should be completed and submitted using the template provided and signed off by an Executive Member of the Trust Board. Quality and workforce sections must be signed off by Chief Executive, Medical Director, Director of Nursing, and the Board lead on workforce. NHS Trust Development Authority 6

7 Planning process 2.25 Given the complexities facing NHS Trusts, it is vital that NHS Trusts put in place a systematic planning process and in particular ensure sufficient engagement with the local health economy over the nine month period January to September The TDA is asking each NHS Trust to prepare its own description of the strategic planning process that the Trust is following to ensure the Board is engaged, there is sufficient resource and support and that necessary planning actions are being undertaken at the right time The description of the strategic planning process is to be prepared at the outset of the planning period and submitted with the first plan submission on 13 January The TDA will review the planning process and follow up any issues or risks through the regular Integrated Delivery Meetings with Trusts. Five year plan 2.28 In response to the scale of the challenge, we are moving away from incremental one year planning and instead requiring NHS Trusts to develop robust but ambitious plans which cover the next five years, with the first two years (2014/15 and 2015/16) in the form of detailed operating plans. It is crucial that these medium and long-term plan components are strategically consistent and aligned with those of commissioners and partners within relevant local health economies A summary of the five year plan, in narrative form, is to be prepared by each NHS Trust during the planning process which will capture the narrative on the significant changes and the relevant components of the five year plan A template for the five year plan summary is shown in Annex F. Provided that the main components are covered, Trusts can adapt the format of the summary template in order to communicate a clear, concise, and authoritative picture of its plans. When completed, the summary should be no more than 6-10 pages The TDA is asking each NHS Trust to submit an Integrated Business Plan and Long Term Financial Model, recognising that each NHS Trust will be at a different stage of its journey towards clinical and financial sustainability. The level of robustness of the plans will help to identify the stage of the NHS Trust in that journey, and the next steps needed The Integrated Business Plan is a document that sets out the organisation s business strategy for the next five years. It will be an evolving document that will assist the NHS Trust to plan for the risks and opportunities it will face as it responds to the challenges of developing patient services that are clinically and financially sustainable Information about preparing an Integrated Business Plan can be found in Monitor s document, Applying for NHS Foundation Trust status: Guide for Applicants (November 2008) ( The Long Term Financial Model includes projections to gauge the financial viability and sustainability of the Trust s business plan. The review of the key assumptions underlying the projections will include sensitivity and scenario analyses to evaluate the impact of the key risks faced by the NHS Trust. NHS Trust Development Authority 7

8 2.35 To facilitate the preparation of a Long Term Financial Model, NHS Trusts are provided with a financial model template which is to be populated with their long-term financial projections covering income and expenditure, balance sheet and cash flow information for five years, or up to ten years if an NHS Trust has a major Private Finance Initiative scheme. The assumptions should cross-reference to other relevant documents including the Integrated Business Plan. Development support plan 2.36 The planning process will identify the support that NHS Trusts may require to achieve their goals, either through an existing organisational development plan or prompted by the planning process itself. The challenges ahead highlight the importance of creating an even greater focus on improvement and development To establish a clear understanding of development actions underway or identified as a priority, the TDA will be working with each NHS Trust to identify areas where they need further development support. A simple template for the summary of the development support priorities is set out in Annex G. NHS Trust Development Authority 8

9 3 Planning timetable 3.1 The overall planning timetable for NHS Trusts, including the key submission dates for plans from NHS Trusts, is set out in Table The specific submissions required on each submission date are set out in Table 5. Table 4: Planning timetable Action Stakeholder engagement process starts Providers, Monitor, NHS England, Health Education England and the Department of Health Joint planning letter to NHS Trusts and Commissioners from NTDA, NHS England, Monitor and Local Government Association Date From October November 2013 Mandate for NHS England published 12 November 2013 NHS England planning guidance and two-year Clinical Commissioning Group allocations published 20 December 2013 Final TDA planning guidance issued 23 December 2013 Planned publication of the 2014/15 national tariff payment system (subject to the outcome of a statutory consultation process) Liaison with NHS England to triangulate plans and gain assurance on risk management and mitigations First cut high level one year plans submitted by NHS Trusts: See Table 4 December 2013 January March January 2014 Health and Wellbeing Boards return completed template on the Better Care Fund 15 February 2014 Contracts signed 28 February 2014 Full two year plan collection from NHS Trusts: See Table 4 5 March 2014 Dispute resolution process operated by NHS TDA and NHS England 5 18 March 2014 Plans approved by NHS Trust Boards 31 March 2014 Final two year plan collection from NHS Trusts: See Table 4 All NHS Trusts to submit five-year Integrated Business Plans and Long Term Financial Models to NHS TDA. Years 1 and 2 of the plans must be consistent with the final plans submitted by 4 April 2014 Development support plans to support delivery of two year and five year plans prepared in discussion with TDA 4 April 2014 By 20 June 2014 June September 2014 Development support plans submitted by Trusts 30 September 2014 NHS Trust Development Authority 9

10 Table 5: Submissions required on each submission date Collection date 13 Jan March April June Sept 2014 Plan collection Finance submission Activity submission Quality and workforce submission Other plan templates to be submitted Detail No. of years Detail No. of years Detail No. of years Detail No. of years Initial plan High level revenue / capital and cash. Details of CIP programme, source and application of funds, exception reporting commentary 1 Year Revenue Plan - (2014/15) plus 2013/14 FOT) Capital 5 years Cash financing 5 years Not required Workforce plan 1 year plan 2014/15 Planning checklist Planning process 2 years 2014/15 and 2015/16 Five years, 2014/15 to 2018/19 Full plan 1st draft post contract sign off date of 28/02 Detail revenue, capital and cash. Balance sheet and cash flow. Income by commissioner by point of delivery. Details of CIP programme, source and application of funds, exception reporting commentary 2 Year Plan - (2014/15 and 2015/16 plus 2013/14 FOT) Activity plan and C Difficile Trajectory 2 Year plan (monthly profiles) Workforce plan 2 years 2014/15 to 2015/16 Planning checklist Two year plan summary 2 years 2014/15 and 2015/16 2 years 2014/15 and 2015/16 Final full plan post dispute resolution process with NHSE Detail revenue, capital and cash. Balance sheet and cash flow. Income by commissioner by point of delivery. Details of CIP programme, source and application of funds, exception reporting commentary 2 Year Plan - (2014/15 and 2015/16 plus 2013/14 FOT) Activity plan and C Difficile Trajectory 2 Year plan (monthly profiles) Workforce plan 2 years 2014/15 to 2015/16 Planning checklist Two year plan summary 2 years 2014/15 and 2015/16 2 years 2014/15 and 2015/16 5 Year Long Term Financial Model and Integrated Business Plan Full 5 year integrated submission. Years 1 and 2 of the 5 year plan must be consistent with the Final Full Plan submitted on the 4th April Year LTFM and IBP Activity plan 2014/15 to 2018/19 Workforce plan Five years 2014/15 to 2018/19 Five year plan summary Five years, 2014/15 to 2018/19 Development support plan Not required Development support plan As appropriate NHS Trust Development Authority 10

11 4 Contacts at the NHS Trust Development Authority 4.1 The main contact point for NHS Trusts with the TDA will be through the Delivery and Development Teams. The names and contact details are set out in Table 6. Any queries should be directed to your usual Delivery and Development team contact as set out in Table 6. Table 6: NHS Trust Development Authority lead contacts Location of NHS Trust Director of Delivery and Development Contact address North of England Lyn Simpson Midlands and East Dale Bywater London Alwen Williams South of England Stephen Dunn 4.2 The leads at the NHS Trust Development Authority in relation to specific technical elements of the operating plans are set out in Table 7. Table 7: NHS Trust Development Authority planning leads Operating plan element Planning lead at NHS Trust Development Authority Contact address Quality Greg Madden Workforce Fabian Henderson Activity and Clostridium difficile Iain Wallen Finance Elizabeth O Mahony TDA.TFMSqueries@nhs.net Innovation Murray Cochrane murray.cochrane@nhs.net Sustainability Ralph Coulbeck ralph.coulbeck@nhs.net NHS Trust Development Authority 11

12 Annex A Summary of two year plan 2014/15 to 2015/16 NHS Trust Development Authority 12

13 Annex A Summary of Two Year Plan 2014/15 to 2015/16 NHS Trust. Strategic context and direction To include: Local health economy factors, competitive position, strategic developments, transactions and organisational sustainability Five year plan only Context of plan delivery in 2013/14 and narrative on the two years ahead in 2014/15 and 2015/16 including impact of strategic commissioning intentions and service changes Approach taken to improve quality and safety Including the approach to quality improvement, the methodology used and the key improvements to be delivered over the next two years across the five CQC domains of quality: safe, caring, effective, responsive and well-led. Consistent with information contained within the Trust s published Quality Account Clinical strategy Including service line management, clinical networks and clinical sustainability Five year plan only Service capacity and developments If a deficit is predicted in any year of the plan, identify additional and feasible mitigations that the Board would realistically enact, assuming no transitional, transformational support from commissioners is available, and for each mitigation identify and quantify the service impact NHS Trust Development Authority 13

14 Annex A Delivery of operational performance standards Including contractual and national targets and standards Workforce plans Including proposed changes, quality impact, staff engagement and support Financial and investment strategy To include: Two year financial plans, financial sustainability, cost improvement programme, QIPP, capital and key risks and risk mitigation Productivity and efficiency including benchmarked position and cost improvements Five year plan only Longer term financial sustainability, income, costs, activity, capital and risk mitigation. Five year plan only Organisational relationships and capability To include: Patient and public engagement, relationships with stakeholders and leadership development Five year plan only Development priorities and actions that the Trust is taking to meet its development needs Development support plan only NHS Trust Development Authority 14

15 Annex B Activity plan NHS Trust Development Authority 15

16 Annex B1 Activity plan templates NHS Trust Development Authority 16

17 Annex B1 Planning Round CCG Activity Elective Admissions - Ordinary Admissions Total Elec*ve Admissions Day Cases (FFCEs) Total Elective FFCEs GP Wri=en Referrals (G&A) Other referrals (G&A) Total Referrals Non-elective FFCEs All First Outpatient Attendances First Outpa*ent A=endances following GP Referral All Subsequent Outpa*ent A=endances (G&A) 2014/15 April. - May. - June. - July. - August. - September. - October. - November. - December. - January. - February. - March. - Quarter Quarter Quarter Quarter /15 Total /14 Forecast Outturn. 0 Forecast growth in 2014/15 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2015/16 April. - May. - June. - July. - August. - September. - October. - November. - December. - January. - February. - March. - Quarter Quarter Quarter Quarter /16 Total. 0 Forecast growth in 2015/16 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% /17 Total. 0 Forecast growth in 2016/17 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2017/18 Total. 0 Forecast growth in 2017/18 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2018/19 Total. 0 Forecast growth in 2018/19 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% NHS Trust Development Authority 17

18 Annex B2 Clostridium difficile and Accident and Emergency activity templates NHS Trust Development Authority 18

19 Annex B2 Template for Clostridium difficile Trajectory and A&E Activity NHS Trust Development Authority 19

20 Annex C Financial plan NHS Trust Development Authority 20

21 Annex C1 NHS Trust Development Authority 2014/15 to 2015/16 Trust Financial Management System (TFMS) Plan Guidance NHS Trust Development Authority 21

22 Annex C1 NHS Trust Development Authority 2014/15 to 2015/16 Trust Financial Management System (TFMS) Plan Guidance NHS Trust Development Authority 22

23 Annex C1 NHS Trust Development Authority 2014/15 to 2015/16 Trust Financial Management System (TFMS) Plan Guidance Table of Contents Section 1 NHS Trust 2014/15 Plan Form Guidance... Introduction... Capital and cash planning... Structure of the forms... Validations and queries... Recording data and submitting forms... Section 2 TRU01... Statement of Comprehensive Income (SOCI)... Reported NHS Financial Performance... Additional information... Section 3 TRU02... Statement of Financial Position... Section 4 TRU04... Statement of Cash Flows... Cash flows from operating activities... Cash flows from investing activities... Cash flows from financing activities... Section 5 TRU05... Revenue from patient care activities... Other operating revenue... Section 6 TRU06... Operating expenses... Employee benefits... NHS Trust Development Authority 23

24 Annex C1 Section 7 TRU14... Analysis of impairments and reversals... Categories of impairment... Section 8 TRU19... Provisions for liabilities and charges... Section 9 TRU20... IFRIC 12/UKGAAP data... IFRIC 12 performance calculation... Capital consequences of IFRS: LIFT/PFI and other items under IFRIC Section 10 TRU54... Continuity of Service Ratings... Section 11 TRU55... Capital tables... Annual capital cost absorption rate... External financing limit... Capital Resource Limit including IFRS impact... IFRS capital expenditure IFRIC 12 and non-ifric Key expenditure items... Section 12 TRU56... Capital expenditure by project code/name... Summary analysis of total gross capital expenditure (by type) including IFRS impact... Calculation of delegated limits... Additional disclosures for projects identified as requiring NHS TDA business case approval... Additional disclosures for projects above delegated limits... Additional disclosures for centrally funding capital schemes for which NHS Trusts have carried forward limits... NHS Trust Development Authority 24

25 Annex C1 Section 13 TRU63... Capital cash management plan... Net borrowing requirement... Section 14 TRU64... Planned and underlying income and expenditure/sources and application of funds... Planned and underlying income and expenditure/sources and application of funds 2014/15... Planned and underlying income and expenditure/sources and application of funds 2015/16... Memorandum items... The review summary bridge table... Section 15 TRU65... Efficiency programme... Efficiencies summary information tables... Section 16 TRU67... Metrics derived from source and application of funds... Efficiency as a percentage of planned expenditure... Drivers of efficiency in 2014/15 and 2015/16... Normalised position... Section 17 TRU70, TRU71 and TRU72... Expected outturn of contract values 2013/14 and planned contract values 2014/15 and 2015/16 Section 18 TRU_COM1 and TRU_COM2... Key item commentary... NHS Trust Development Authority 25

26 Annex C1 Appendices Appendix 1 Appendix 2 Appendix 3 Appendix 4 Outline of changes and developments to planning forms Scope of initial planning forms and full planning forms Consultancy Residual interests: assets brought on-sofp under IFRS NHS Trust Development Authority 26

27 Annex C1 1. NHS Trust 2014/15 Plan Form Guidance Introduction 1.1 The NHS Trust Development Authority (NHS TDA) planning forms are designed to capture the financial planning information that forms part of the NHS Trusts integrated plans to provide high quality sustainable services within available resources. 1.2 The full planning forms collect current year data for 2013/14 (forecast outturn values), planning data for 2014/15 profiled for each month of the year, as well as total plan data for 2015/16. Initial planning forms collect data for 2013/14 (forecast outturn) and planning data for 2014/15. Capital expenditure plans are collected for the five years from 2014/15 to 2018/ This data will provide the NHS TDA with information on all financial aspects of NHS Trusts plans for 2014/15 and 2015/16, as well as provide financial monitoring information against which all 2014/15 monthly submissions will be measured. 1.4 Key changes to the forms and the guidance, arising from new data collection requirements and other developments have been summarised in Appendix Entries are to be prepared in accordance with the guidance issued in this document, applying the accounting principles detailed in the 2013/14 NHS Manual for Accounts, available on the Department of Health s FINMAN website. 1.6 The governance requirements in relation to the data submitted are as follows: the 2013/14 forecast outturn should reflect the latest reported at each submission date; the 2014/15 plan submission on 4 A pril 2014 should completely correspond to the plan agreed by the full NHS Trust Board by the 31 March 2014 deadline for agreed budget plans; the planning forms should be in line with the medium term plans presented to the NHS Trust Board. 1.7 It is expected that NHS Trusts will align their plans with those of the wider local health economy. In order to test the alignment of key assumptions NHS TDA, NHS England and Monitor will reconcile provider and c ommissioner plans both for the two and five year submission review phases. 1.8 The outputs of the reconciliation will be shared between the regional teams of NHS TDA, NHSE and Monitor. Every step will be taken not to prejudice the position of any NHS Trust or commissioner and no information will be shared at individual organisation level without first contacting the appropriate party. NHS Trust Development Authority 27

28 Annex C1 1.9 The outputs from these planning forms must be consistent with the workforce planning return, for both total employee benefits and agency and contract staff values. Capital and cash planning Capital 1.10 NHS Trusts capital plans will be an update on the plans agreed in 2013/14. The update will need to reflect any changes in overall strategy or affordability since the previous plan submissions The NHS TDA will continue to recognise the capital approval decisions made by predecessor organisations but validate those that impact in 2014/15 and beyond to ensure they reflect current circumstances and have an appropriate level of consistency It should be noted that access to Public Dividend Capital (PDC) will be on an exceptional basis when all other available options to finance capital have been exhausted. The availability of such funding will be severely restricted to NHS Trusts that meet the criteria to access capital PDC and c an only be accessed by a f inancing application to the Independent Trust Financing Facility (ITFF). All applications require prior scrutiny and approval by the NHS TDA and will be presented to the ITFF by the NHS TDA on the Trusts behalf It has been agreed that central support for Private Finance Initiative contracts should be provided to a small number of Trusts where affordability of PFI is preventing them from achieving financial sustainability. A total of six NHS Trusts have been identified as requiring central support for PFI contracts through direct funding as follows: St Helens and Knowsley Teaching Hospitals NHS Trust Maidstone and Tunbridge Wells NHS Trust Dartford and Gravesham NHS Trust North Cumbria University Hospitals NHS Trust Barking, Havering and Redbridge University Hospitals NHS Trust Lewisham and Greenwich NHS Trust 1.14 The agreed levels of central support should be assumed in the plans of the six NHS Trusts, recognising that passing the four key tests laid down by the Department of Health to release such funding must be evidenced NHS Trusts should also include in their plans any revenue support for capital schemes above tariff where there is a formal agreement with commissioners or a predecessor organisation. NHS Trust Development Authority 28

29 Annex C1 Cash 1.16 NHS Trusts may require revenue financing for two purposes, either to support operational requirements i.e. to enable creditors to be paid in a reasonable timeframe or to strengthen liquidity to deliver the required cash position for a successful Foundation Trust application For operational requirements, the financing can be through loan financing or PDC both of which can only be ac cessed by a f inancing application to the Independent Trust Financing Facility (ITFF). All applications require prior scrutiny and approval by the NHS TDA and will be presented to the ITFF by the Authority on behalf of the Trust. Access to PDC will be severely restricted and should be considered only as a final option if loan financing is unaffordable and w here all health economy solutions have been exhausted. Where PDC is included in NHS Trust plans it should not be assumed that this will be av ailable and all cases will be scrutinised during the planning process. Structure of the forms 1.18 Planning forms are collected in two stages, with the earlier initial plans submission representing a key subset of the later full plan submission. The initial planning forms contain all primary statements and management information but exclude some of the detailed analysis required in the full planning forms. Details of each of the forms to be completed at initial plan and at full plan are included in Appendix Overview of planning forms and data flow: the flow of data through the forms from input to summary and review has been represented on the diagram overleaf. Related forms have been colour coded and feeder flows of data have been represented with connecting lines and directional arrows; the colour coding used in the diagram has been used to colour the respective tabs on the forms themselves. NHS Trust Development Authority 29

30 Annex C1 Diagram 1: Overview of planning forms and data flow Data Inputs Level 1 Data Inputs Level 2 Primary Statements Summary and Review Data OVERVIEW OF PLANNING FORMS AND DATA FLOW TRU_ /14 Revenue CCG/AT's TRU_ /15 Revenue CCG/AT's TRU_ /16 Revenue CCG/AT's VALIDATIONS TRU_05 Revenue TRU_01 Statement of Comprehensive Income TRU_06 Expenditure TRU_14 Impairments TRU_04 Cash Flow Statement TRU_COM2 2015/16 Commentary TRU_20 IFRIC12 TRU_02 Statement of Financial Position TRU_19 Provisions TRU_56 Capital Analysis of Projects TRU_COM1 2014/15 Commentary TRU_55 Capital Expenditure Summaries TRU_54 Risk Ratings TRU_Key Data Key Metrics TRU_63 Capital Cash Management TRU_65 Efficiency Programme TRU_64 Sources and Application of Funds TRU_67 Efficiency Metrics Colour Legend: Revenue Efficiency/ S&A Expenditure Primary Statements Provisions Capital and Cash Review Data Summary Data Connecting Line Legend: Solid Lines: reflect data feeds Dotted Lines: reflect data reconciliations NHS Trust Development Authority 30 Following review of all summary and review schedules; update the required forms until the Key Data Metrics fully reflect your position and all commentary has been completed to further describe all remaining variances

31 Annex C A summary of the full planning forms is provided below: Introduction: Provides NHS Trust contact details to the NHS TDA, a summary of any validation errors still remaining and Director of Finance (or Chief Executive) signature to be evidenced by electronic signature which can be copy and pasted to the left of the box and dragged across it; TRU_index: List of forms with summary contents and hyperlinks to each tab. The diagram of data flows has been included within the index for ease of reference; TRU_Key Data: The forms brings together key information in respect of the revenue performance, capital and cash management, efficiencies and other key data for the NHS Trust. The key data fields feed directly from the detailed forms. A number of key data metrics have been RAG (Red/Amber/Green) rated according to a set of criteria designed for planning purposes only and will not replace the in-year risk assessment metrics. The assessment criteria are included as shown in Table 1; the RAG ratings in the planning forms are a desk top review process that are intended to signpost areas that may require further investigation. The overall finance RAG rating can be moderated as a result of detailed discussions at individual organisation level; NHS Trust Development Authority 31

32 Annex C1 Table 1: Rating Red Amber Green Key data Overall RAG Rating Criteria Override - assessed as red on indicator P1 OR has 3 or more other indicators assessed as red Maximum of 2 indicators assessed as red from the remaining indicators OR 2 or more assessed as amber from the remaining indicators Maximum of 1 Amber, all other indicators are assessed as Green Indicator Indicator description Individual Risk assessment criteria Number Red Amber Green P1 P2 P3 P4 Bottom line I&E planned position Is the Trust planning to access permanent PDC 'Other' funding? Is the Trust anticipating a Working Capital Revenue Support loan % of efficiency high risk at final plan Planned deficit Breakeven or surplus less than 1% Yes - No - Yes No Over 20% Between 10% and 20% Surplus of 1% or greater Less than 10% P5 % of efficiency unidentified at final plan Over 20% Between 10% and 20% Less than 10% P6 P7 Efficiencies as % of total planned spend excluding current year efficiencies at plan Underlying position as a percentage of turnover Over 5.4% or less than 4% Underlying deficit of more than 2% Between 5% and 5.4% Underlying deficit of less than 2% Between 4% and 5% No underlying deficit or an underlying surplus TRU01: The principle table is the Statement of Comprehensive Income (SOCI) and this is supplemented by a further data set which provides key performance information. These are: the reported NHS financial performance table which adjusts the SOCI position for items which the DH has agreed should not be included in financial performance; the Earnings Before Interest, Taxation, Depreciation and Amortisation (EBITDA) which is used as a further performance measure; finally a memorandum included at full plan shows Agency/contract staff costs to inform workforce and finance triangulation and in-year data collections; NHS Trust Development Authority 32

33 Annex C1 TRU02: The Statement of Financial Position (SOFP) provides a monthly analysis of the key balances for the 2014/15 financial year as well as the opening position at 1 April 2014 and the closing position for the 2015/16 financial year. The table is supported by a memorandum table for further data collection requirements and the analysis of cash balances; TRU04: The Statement of Cash Flows analyses the movements in cash inflows and outflows, which together with the opening cash balances, determines the cash holding for each month of the 2014/15 financial year and at the end of the 2013/14 and 2014/15 financial years. The table is supported by a memorandum table that provides further information on other loans received and other loans repaid; TRU05: Analysis of revenue split between income arising from patient care activities and income from other sources. This detailed analysis feeds into the SOCI on TRU01. The revenue values from patient care activity from NHS England s Area teams and Clinical Commissioning Groups feed from the detailed input forms TRU70, TRU71 and TRU72; TRU06: Analysis of operating expenses set out in two tables that detail the costs arising from employee benefits and those relating to other expenses. Both tables feed into the SOCI on TRU01; TRU14: Provides an analysis of the different categories of impairments arising during the financial year and in summary for the 2014/15 year, that impact on the SOCI; TRU19: Provisions split by the key headings and expenditure items that are recorded in the annual accounts. A table is provided for each of 2014/15 and 2015/16. A text box below each table requires narrative explanation of provisions in the other category. These figures feed into the Statement of Financial Position (TRU02) and the Statement of Cash Flows (TRU04); TRU20: Identification of the financial implication of applying the International Financial Reporting Standards (IFRS) requirements relating to service concessions (impacting on Private Finance Initiatives (PFIs) / Local Improvement Financial Trust (LIFT) projects). These (IFRIC 12 costs) are added back to the Retained Surplus/(Deficit) to form part of the Adjusted Financial Performance on TRU01; TRU54: Continuity of Service Ratings (CoS) table includes the calculation of key metrics consistent with the format used by Monitor for Foundation Trusts (FTs); NHS Trust Development Authority 33

34 Annex C1 TRU55: Details of capital expenditure in five tables. The first three tables analyse the Annual Capital Cost Absorption Rate, the External Financing Limit (EFL) and the Capital Resource Limit (CRL). These are followed by the IFRS capital expenditure table which includes IFRIC 12 and non-ifric 12 expenditure analysis feeding from drop down categories used in the table in TRU56. Finally, the Key Expenditure Items table highlights service reconfigurations and support for FT transition; TRU56: Details of capital expenditure by the key categories planned for the financial year and, in summary detail, for the four subsequent years. These values are then aggregated for the Capital project summary analysis. This is supplemented by a table that requires details of business case approvals for projects that are above the delegated limits for the NHS Trust and then further tables of nonbusiness cases and centrally funded capital schemes; TRU63: The Capital Cash Management Plan analyses the gross capital expenditure between both the internal and external sources of finance and sets out the net borrowing requirement. This is supplemented by the summary of Capital Programme Funding Sources, Capital Resource Limits and External Funding Limits table, and a table of initial anticipated adjustments at plan; TRU64: Provides a bridge between the financial position for 2013/14 and the projected positions for 2014/15 and for 2015/16 through sources and application of funds. This is supplemented by a memorandum of 2013/14 forecast values for national policy items such as the emergency marginal rate and emergency readmissions and a bridge summary tracking changes in the net income spend plan between plan years 2014/15 and 2015/16; TRU65: The main elements of the NHS Trusts Cost Improvement Programme are summarised on this table by key categories, and profiled by month for 2014/15 and in summary for 2015/16. Two tables of summary information are shown below for each of 2014/15 and 2015/16. These tables feed efficiency values into TRU64; TRU67: Provides further detail regarding NHS Trust efficiency measures detailed in TRU64 and TRU65 and how these impact on the normalised position. This includes a requirement to provide the value of 2013/14 forecast efficiency to be achieved. TRU70, 71 and 72: Provides information on 2013/14 forecast outturn and planned revenue from patient care activities for 2014/15 and 2015/16 respectively. Revenue is to be analysed by individual Clinical Commissioning Group (CCG) and Area Team and by point of delivery. Additional information of expected contracted revenue is required for 2014/15 and 2015/16. NHS Trust Development Authority 34

35 Annex C1 TRU_COM1: This provides a summary of key variances in six categories for 2014/15; key data commentary, Continuity of Services finance ratings, governance, significant movements in revenue, expenditure and provisions, contract revenue from patient care activities and the sources and application of funds. The data feeds directly from the detailed forms within the collection and includes a formula driven check. NHS Trusts are required to review any variances highlighted in red and either amend data in the main part of the forms or provide adequate explanations on the reason section of the commentary form. TRU_COM2: This provides a summary of key variances in six categories for 2015/16 in the same manner as TRUCOM1; Validations: Validations with links to checks and / or figures required to reconcile in the plan and ensure data quality. Validations and queries 1.21 It is very important for NHS organisations to ensure that any validation errors on the forms have been cleared before they are submitted back to the NHS TDA. If NHS organisations experience any difficulties in clearing validations errors, they should seek advice from their NHS TDA contact in good time; technical queries should be directed to TDA.TFMSqueries@nhs.net. All queries relating to the planning forms should clearly reference Planning in the subject header to ensure these can be distinguished from other types of queries received in this mailbox (for example Q3 and Agreement of Balances queries). Recording data and submitting forms 1.22 All data entered into the forms is important and stringent validation processes should be in place in all NHS organisations to ensure that all data is entered accurately: please check that the contact details on the introduction sheet are correct; avoid dragging and dropping on the forms as this can corrupt the spread-sheet formulas. Please use copy and paste special values ; the correct signage and currency must be used, as noted below; you may also notice that on some forms to the side of the main tables, there are several cells containing data. These serve as assistance to any feed-through and validations; please ensure when submitting to the NHS TDA that TFMS files are not password protected or in a shared workbook format or linked to other workbooks; NHS Trust Development Authority 35

36 Annex C1 the NHS TDA have now moved to Excel 2010, therefore all planning submissions should now be returned in.xlsm format (not xls format) The forms are marked 000 or : figures must be entered in pounds thousands or in pounds, respectively; figures must be rounded to the nearest whole figure. You must not enter decimals, or enter your own formulae, and; where no values are required, cells should be left blank or a zero inserted. Do not write in NIL or N/A The print areas have been set on each form to enable NHS Trusts to print the entire workbook on one sided A4 size paper. A limited number of forms print across a two page width (TRU55, TRU56, TRU65, TRU71 and TRU72). NHS Trust Development Authority 36

37 Annex C1 2. TRU01 Statement of Comprehensive Income (SOCI) (sub codes 100 to 220) 2.1 In the full plan, entries in the SOCI are largely generated from the related notes (especially TRU05 and TRU06). These entries should be prepared in accordance with the guidance in the NHS Trust Manual for Accounts, Chapter 4 and any additional guidance in this document. 2.2 Gross employee benefits (sub code 100) and other operating costs (sub code 110): expenditure feeds from TRU06 in the full plan (see notes relating to the completion of TRU06 below). 2.3 Revenue from patient care activities (sub code 120): income the NHS Trust receives from patient care activities feeds through from TRU05 in the full plan (see notes relating to the completion of TRU05 below). 2.4 Other operating revenue (sub code 130): other operating revenue the NHS Trust receives. The figure feeds through from TRU05 in the full plan (see notes relating to the completion of TRU05 below). 2.5 Operating surplus/(deficit) (sub code 140): total of sub codes 100 to Investment Revenue (sub code 150)/ other gains and losses (sub code 160)/ finance costs (sub code 170). 2.7 Surplus/(deficit) for financial year (sub code 180): total of sub codes 140 to Dividends Payable on Public Dividend Capital (sub code 190): calculated on the basis of average relevant net assets less cash held in paymaster accounts. See NHS Trust Manual for Accounts for more details. 2.9 Net gains/loss on transfers by absorption (sub code 195): represents mergers to be accounted for using the absorption accounting guidance issued in 2013/14. In line with this guidance, this row should be used to record the book value of the net assets transferred at the date of the acquisition. NHS Trust Development Authority 37

38 Annex C Retained surplus/(deficit) for the year (sub code 200): total of sub codes 180 to Prior period adjustment (sub code 210): to record any prior period adjustments for 2013/14 only Retained surplus/(deficit) for the year as per the accounts (sub code 220): retained surplus/(deficit) including prior period adjustments; total of sub codes 200 to 210. Reported NHS Financial Performance (sub codes 350 to 390) 2.13 The Reported NHS Financial Performance is a financial measure which recognises the impact of items that are considered to be either one off or outside of the normal running costs of the NHS Trust. These include prior period adjustments, impairments, IFRIC 12 costs, income/expenditure arising from Government grants and/or donated assets and losses or gains relating to mergers accounted for on an absorption basis. These items are added back to the Retained Surplus/(Deficit) to arrive at the Adjusted Financial Performance Retained Surplus/(Deficit): at full plan stage, all of the items that make up this section with the exception of particular 2013/14 entries, feed from other forms The IFRIC 12 Adjustment for 2013/14 (sub code 360, main code 01) is required to be input directly into sub codes 354 and 358, using the principles applying to TRU20 (see TRU 20 guidance in section 9). Additional information (sub codes 400 to 570) 2.15 Earnings Before Interest, Taxation, Depreciation and Amortisation (EBITDA) (sub codes 400 to 490) is used as a key financial performance measure. The table starts with Retained Surplus/(Deficit) (sub code 400) and adds back interest, depreciation, amortisation, impairments, dividends and (gains)/losses relating to disposals and (gains)/losses on transfers by absorption: in the full plan, the majority of the rows feed through from other tables; the rows that require direct input are (gains)/losses on disposal of assets and other (sub code 470 and 480). NHS Trust Development Authority 38

39 Annex C Restructuring costs (sub code 500): used to record restructuring costs of an exceptional nature, i.e. this should not be used to record restructuring costs that are within the normal running costs of the NHS Trust. As such, any input to this line should be agreed with the NHS TDA prior to submission. The plan values (per main codes 02 and 15) will be a subset of the restructuring costs reported on TRU 64 sub code 640 for 2014/15 and sub code 1240 for 2015/ Normalised EBITDA (sub code 510): total of sub codes 490 to Memorandum of Agency/Contract staff costs (sub codes 550 to 570) memorandum item used in NHS TDA reviews, finance and workforce triangulation analyses and consolidation work; totals values to be consistent with the entries in the workforce return on the Workforce worksheet, cell reference R8. NHS Trust Development Authority 39

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