Financial Procedures

Transcription

1 Financial Procedures LOSSES AND SPECIAL PAYMENTS PROCEDURE DOCUMENT CONTROL: Version: 3 Ratified by: Finance Infrastructure and Business Development Group Date ratified: 22 August 2013 Name of originator/author: Head of Procurement and Purchase Ledger Name of responsible Executive Director of Finance and Information committee/individual: Date issued: 20 September 2013 Review date: August 2016 Target Audience All Staff

2 Contents Section 1. Introduction 2. Purpose 3. Scope 4. Responsibilities, Accountabilities and Duties 5. Procedure 6. Training Implications 7. Monitoring Arrangements 8. Equality Impact Assessment Screening 9. Links to Any Associated Documents 10. Appendix A

3 Losses and Special Payments Procedure 1. Introduction There are a number of examples where situations give rise to losses and special payments, these are: Losses Debts remaining unpaid over a long period of time Theft or loss of Trust property Writing off of the value of out of date stock Overpayment of salaries and wages which cannot be recovered Special Payments Ex gratia payments Payments to staff or patients for loss of personal property lost by the Trust Payments made under legal obligation Payments to patients or third parties who win a legal case against the Trust 2. Purpose These procedures are set out in this document to ensure best practice is undertaken and claims are made accurately and efficiently. 3. Scope The principles set out in this document must be applied to all members of staff who have a general responsibility for the security of Trust property and, on patient s property entrusted to them for safe keeping, for avoiding losses or damage of any kind and for guarding against incidents which may give rise to legal claims. 4. Responsibilities, Accountabilities and Duties The Chief Executive has overall responsibility for the maintenance and implementation of Trust procedural documents The Executive Director of Finance and Informatics is accountable for the implementation and maintenance of this procedural document. The Finance Infrastructure and Business Development Group are responsible for the approval of this procedure.

4 5. Procedure 5.1 Any member of staff discovering a suspected loss of any kind must immediately inform their ward/departmental Manager. 5.2 Where the potential loss is likely to exceed 1000 the ward/departmental Manager should inform the Head of Procurement and Purchase Ledger who will record the possible loss 5.3 If the loss, damage or claim is estimated in excess of 3,000 it may be possible to reclaim costs above this figure from the Trusts insurers. The details should immediately be notified to the Finance Department, who will then take any necessary action with regard to insurance cover. 5.4 A losses and compensation form (see appendix A) should be completed WITHIN ONE MONTH OF THE CLAIM/INCIDENT BEING IDENTIFIED, signed by the claimant and the Head of Department. The claim should be supported by: a) A copy of the incident report b) A copy of the IR1 (if appropriate) c) A copy of any receipts or estimates of costs of replacement/repair d) Any other relevant information to support the claim. 5.5 The claim should be signed at paragraph 12 by the appropriate Director responsible for the losses and compensation budget to which the claim is to be charged. 5.6 The claim form should then be passed to the Head of Procurement and Purchase Ledger for entering in the Losses and Compensations register, checking and completion of paragraph 13 of the claim form. 5.7 All claims will then be passed on to the Executive Director of Finance and Informatics for approval. 5.8 Claims in excess of 500 but less than 5000 must be countersigned by the Chief Executive 5.9 Claims for write-off or special payments of an individual value of more than 5000 must be countersigned by the chairman Following authorisation, the form will be returned to the Head of Procurement and Purchase Ledger, who will record the relevant details in the Losses and Compensation register and will arrange for any necessary payments to be made.

5 5.11 Payments will be made by vouchers where possible or by cheque 5.12 At the end of each quarter the Head of Procurement and Purchase Ledger will prepare a report for the Audit Committee detailing all claims approved. 6. Training Implications There are no specific training needs in relation to this Procedure, but the following staff will need to be familiar with its contents All Trust Staff As a Trust Procedure, all staff need to be aware of the key points that the policy covers. Staff can be made aware through: Team Meetings Team Brief Trust Wide Intranet 7. Monitoring Arrangements Area for Monitoring How Who by Reported to Frequency Monitoring this procedure is being adhered Ensures no Breach of Standing Financial Instructions Occur Checking of paperwork ensuring all signatures obtained and Losses and compensation register completed Report prepared for the Audit Committee Quartely Head of Procurement and Purchase Ledger Head of Procurement and Purchase Ledger Head of Procurement and Purchase Ledger Audit Committee Monthly Quarterly

6 8. Equality Impact Assessment Screening The completed Equality Impact Assessment for this Policy has been published on the Equality and Diversity webpage of the RDaSH website click here The NHS Constitution states that all patients should feel that their privacy and dignity are respected while they are in hospital. High Quality Care for All (2008), Lord Darzi s review of the NHS, identifies the need to organise care around the individual, not just clinically but in terms of dignity and respect. Indicate how this will be met As a consequence the Trust is required to articulate its intent to deliver care with privacy and dignity that treats all service users with respect. Therefore, all procedural documents will be considered, if relevant, to reflect the requirement to treat everyone with privacy, dignity and respect, (when appropriate this should also include how same sex accommodation is provided). Central to any aspect of care delivered to adults and young people aged 16 years or over will be the consideration of the individuals capacity to participate in the decision making process. Consequently, no intervention should be carried out without either the individuals informed consent, or the powers included in a legal framework, or by order of the Court Indicate How This Will Be Achieved. All individuals involved in the implementation of this policy should do so in accordance with the Guiding Principles of the Mental Capacity Act (Section 1) Therefore, the Trust is required to make sure that all staff working with individuals who use our service are familiar with the provisions within the Mental Capacity Act. For this reason all procedural documents will be considered, if relevant to reflect the provisions of the Mental Capacity Act 2005 to ensure that the interests of an individual whose capacity is in question can continue to make as many decisions for themselves as possible. 9. Links to any Associated Documents. Trusts Standing Financial Instructions and Standing Orders Trusts Incident Reporting Policy

7 Appendix A ROTHERHAM DONCASTER AND SOUTH HUMBER NHS FOUNDATION TRUST LOSSES AND COMPENSATION FORM 1. LOCATION OF INCIDENT: 2. DATE AND TIME OF INCIDENT: 3. DETAILS AND CIRCUMSTANCES IN WHICH LOSS OR DAMAGE OCCURRED: (Copies of incident/accident reports should support this claim wherever necessary.) (Continue on a separate sheet if required.) 4. DETAILS OF LOSS OR DAMAGE: (Include, where appropriate, original and replacement costs and approximate age. Attach receipts where possible, refunds can only be made when a receipt is provided.) 5. AMOUNT CLAIMED: 6. WHERE POSSIBLE VOUCHERS WILL BE ISSUED TO COVER THE LOSS, PLEASE STATE TYPE OF VOUCERS REQUIRED

8 7. NAME, ADDRESS AND DESIGNATION OF ANY CLAIMANTS: 8. SIGNATURE OF CLAIMANT: SIGNATURE: DATE: 9. DEPARTMENT HEAD S COMMENTS/RECOMMENDATIONS: SIGNATURE: DATE 10. HAS AN INSURANCE CLAIM BEEN MADE IN RESPECT OF THE LOSS OR DAMAGE? YES/NO (IF ANY DOUBT EXISTS PLEASE CONTACT THE FINANCE DEPARTMENT ON EXT 6354 FOR ADVICE ON INSURANCE CLAIMS) 11. IF SO, WHAT IS THE EXCESS SUM NOT COVERED BY INSURANCE? 12. DIRECTORATE HEAD S COMMENTS/RECOMMENDATIONS: SIGNATURE: DATE: 13. FOR COMPLETION IN FINANACE DEPARTMENT Claim Reference No: Details and claim checked and entered in Losses and Compensation Register (Initials) DATE:

9 14. APPROVAL BY EXECUTIVE DIRECTOR OF FINANCE AND INFORMATICS Comments: SIGNATURE: DATE: 15. COUNTERSIGNED BY CHIEF EXECUTIVE (only required for claims in excess of 500) Comments: SIGNATURE: DATE: A photocopy will be returned to the appropriate Directorate Head as confirmation that the claim has been approved.