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

Transcription

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 [email protected] 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 [email protected] Innovation Murray Cochrane [email protected] Sustainability Ralph Coulbeck [email protected] 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 [email protected]. 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

40 Annex C1 3. TRU02 Statement of Financial Position (sub codes 100 to 770) 3.1 NHS Trusts should complete the SOFP in accordance with the guidance to the related notes in the NHS Trust Manual for Accounts, Chapter 4. In some cases, full year figures feed from the respective notes but all other figures must be entered manually. Figures are to be provided on the basis of the planned monthly profile for the 2014/15 financial year as well as the end of year plan for 2015/ Non-Current Assets (sub codes 100 to 150): property plant and equipment (sub code 100) should be stated at fair value in line with the NHS Trust Manual for Accounts; intangible assets (sub code 110) are recognised if it is probable that future economic benefits will flow to, or service potential is provided to, the NHS Trust and the cost of the asset can be measured reliably. EU Emissions Trading Scheme allowances should be included here if they are not expected to be realised within twelve months of the end of the reporting period; investment property (sub code 120): The accounting requirements for investment property are set out in IAS 40. Only those assets which are held solely to generate a commercial return should be considered to be investment properties within the meaning of IAS 40. It should be noted that investment properties that are held for sale but do not meet the IFRS 5 criteria for treatment as assets held for sale should be recorded on this row; other financial assets (sub code 130) is used to record other fixed assets not recorded in sub codes 100 to 120; trade and other receivables (sub code 140) in which the settlement period is anticipated to be over one year. 3.3 Total non-current assets (sub code 150): total of sub codes 100 to Current assets (sub codes 160 to 230). 3.5 Inventories (sub code 160): to record stock and Work in Progress recorded at the lower of cost and net realisable value. Work in Progress should not be used to record partially completed spells. NHS Trust Development Authority 40

41 Annex C1 3.6 Trade and other receivables (sub code 170): includes trade receivables net of doubtful debts and includes prepayments and accrued income as well as other receivables, including operating lease receivables and income due from the Compensation Recovery Unit under the Injury Costs Recovery Scheme. 3.7 Other financial assets (sub code 180): stated in accordance with IFRS 7 (Financial Instruments). 3.8 Other current assets (sub code 190): presented in accordance with IAS 1, includes EU Emissions Trading Scheme allowances should be recorded here when they are expected to be realised within twelve months of the end of the reporting period. 3.9 Cash and cash equivalents (sub code 200): in line with the Manual for Accounts, cash and cash equivalents are not deemed to include bank overdrafts, instead these form part of borrowings included in sub code 280. A validation check is included in the planning forms to ensure that cash balances (and bank overdrafts) included in the Statement of Financial Position (TRU02) match the balances included in the Cash Flow Statement (TRU04). Additional analysis of cash balances included in sub code 200 are to be recorded in sub codes 685 to 770. Please note that as per the National Health Service Act 2006, NHS Trusts should not hold an average annual cash balance in a commercial account that exceeds 50, Sub-total current assets (sub code 210): total of sub codes 160 to Non-current assets held for sale (sub code 220): assets intended for disposal are reclassified as Held for Sale if the sale is highly probable and if the asset is available for immediate sale in its present condition subject only to terms which are usual and customary for such sales Total current assets (sub code 230): total of sub codes 210 to Total assets (sub code 240): total of sub codes 150 and 230. NHS Trust Development Authority 41

42 Annex C Trade and other payables (sub code 250): presented in accordance with IAS 1 Presentation of Financial Statements, paragraph Other liabilities (sub code 260): includes deferred credits relating to PFI projects funded principally by third parties as well as pension liabilities for non-nhs schemes Provisions (sub code 270): provisions that are payable within one year, sub analysed in form TRU 19 and annual values feed through from that form Borrowings (sub code 280): In line with the Manual for Accounts, bank overdrafts are not netted off against cash and cash equivalents in sub code 200 but are included in borrowings Other financial liabilities (sub code 290): presented in accordance with guidance on Financial Instruments and Contractual Capital Commitments set out in the Manual for Accounts Liabilities arising from PFIs / LIFT / Finance Leases (sub code 295) all current (within one year) liabilities arising from PFIs / LIFT / Finance Leases should be entered here. This line has been re-instated since the 2013/14 planning forms when NHS Trusts were instructed to recognise these liabilities as either Borrowings/Other Financial Liabilities. NHS Trusts should note this change and complete as appropriate Department of Health (DH) Loans: FT liquidity, revenue support and capital (sub codes 300 to 310): current (within one year) portion of loans repayable at the period end Total current liabilities (sub code 320): total of sub codes 250 to Net current assets/ (liabilities) (sub code 330): total of sub codes 230 and Total Assets less current liabilities (sub code 340): total of sub codes 240 and 320. NHS Trust Development Authority 42

43 Annex C Non-current liabilities (sub codes 350 to 410): these rows replicate the rows relating to current liabilities (sub codes 250 to 310) but comprise the element of the total liabilities that are payable in more than one year Total non-current liabilities (sub code 420): total of sub codes 350 to Assets less liabilities (total assets employed) (sub code 430): total of sub codes 340 and Taxpayers equity (sub codes 440 to 490) Public Dividend Capital (sub code 440): the PDC at the start of the year as stated in the prior year accounts adjusted for any agreed additions and repayments planned during each year. A validation test is included to ensure that this agrees to the sums included in Statement of Cash Flows Retained earnings reserve, revaluation reserve and other reserves (sub codes 450 to 480): opening reserves as stated in the prior year accounts adjusted for increases and decreases planned for 2014/15 and 2015/ Total taxpayer s equity (sub code 490): total of sub codes 440 to Cash held in Government Banking Service accounts/nlf (sub code 500): closing GBS balances/balances invested with the National Loans Fund (NLF) at the end of each period Memorandum items (sub codes 510 to 770): the memorandum section will be used to facilitate future developments in the Continuity of Services Ratings (CoS) as well as providing further analysis required by the Department of Health/Treasury. These should be input directly where applicable. NHS Trust Development Authority 43

44 Annex C1 4. TRU04 Statement of Cash Flows (sub code 100 to 640) 4.1 The cash flows reported relate to movement in cash and cash equivalents. IFRS requires cash flows to be reported under only three sections: operating, investing and financing. This Statement of Cash Flows should be completed in accordance with Chapter 4 of the NHS Trusts Manual for Accounts and all amounts must be shown gross. Cash flows from operating activities (sub code 100 to 260) 4.2 Operating surplus/(deficit), depreciation and amortisation, impairments (sub codes 100 to 120): feed directly from TRU01 / TRU Other Gains/(Losses) on foreign Exchange (sub code 130): gains/losses on the restatement of year end cash and cash equivalent balances using foreign exchange rates at the year end. 4.4 Donated Assets and Government Granted assets received credited to revenue but non-cash (sub codes 140 to 150): income that is credited to revenue in the SOCI but which does not involve the movement of cash. Please note that adjustments here should only relate to revenue that has been recognised on TRU05 sub code 290 to Interest paid (sub code 160): cash payable during the period for interest. 4.6 Dividend (paid) /refunded (sub code 170): cash payable during the period for Dividends (normally in September and March of each financial year). 4.7 Release of PFI /deferred credit (sub code 180): includes the repayment of deferred credits relating to PFI projects funded principally by third parties. 4.8 Cash impact of working capital movements (sub codes 190 to 230): cash generated (or spent) through increases or decreases in working capital. In normal circumstances these can be calculated by deducting the opening balance for each category on the SOFP from the closing balance. NHS Trust Development Authority 44

45 Annex C1 4.9 Provisions utilised and movements in non-cash provisions (sub codes 240 to 250): provisions utilised (sub code 240) records cash payments relating to provisions. The categories of provisions are analysed in TRU19 and in the case of the year end balances for 2013/14, 2014/15 and 2015/16, the figures feed directly from that form. Direct input is required for the in-year profiling of figures for 2014/15; increase/(decrease) in movement in non-cash provisions (sub code 250) is used to record all other movements on provisions Net cash inflow/(outflow) from operating activities (sub code 260): total of sub codes 100 to 250. Cash flows from investing activities (sub codes 270 to 410) 4.11 Interest received (sub code 270): cash receivable during the period for interest Payments to acquire fixed assets, current assets or investments (sub codes 280 to 320): cash utilised for the purchase of assets by the period in which the cash is due to be spent Cash received from the proceeds of disposals of fixed assets, current assets or investments (sub codes 330 to 370): cash received for the disposal of assets by the period in which the cash receipt is due Rental revenue (sub code 400): cash received for rentals by the period in which the cash receipt is due Net cash inflow/(outflow) from investing activities (sub code 410): total of sub codes 270 to Net cash inflow/(outflow) before financing (sub code 420): total of sub codes 260 and 410. NHS Trust Development Authority 45

46 Annex C1 Cash flows from financing activities (sub codes 430 to 580) 4.17 Public Dividend Capital received and repaid (sub codes 430 to 442): receipts and repayments of PDC (capital and revenue) should be included in the period of that receipt / payment. A validation check is included in the forms that tests that this correctly reconciles to the balance sheet values; the amount of capital PDC received is linked directly to the total capital PDC funding recognised on TRU63 sub codes 230 to Loans received/repaid (sub codes 450 to 500): used to record the loans received and repaid from the various sources; repayments recognised on sub code 495 should represent only the capital cash repayments made in relation to PFI/LIFT/Finance Leases and should represent actual cash out-flows; where other capital loans are received e.g. Salix Energy loans these should be recorded under sub code 470 and further analysis provided on sub codes 650 to 665; any repayments relating to other capital loans received e.g. Salix Energy loans or London RE: FIT loans (London NHS Trusts only), should be recorded under sub code 500 and further analysis provided on sub codes 690 to Cash transferred to NHS Foundation Trusts (sub code 520): the cash payment should be recorded in the period of the transfer Capital grants and other capital receipts (excluding donated/ government granted cash receipts) (sub code 560): the cash payment/receipt should be recorded in the period of the transfer. Please note that only cash in-flows not already recognised on TRU05 sub codes 290 to 295 should be recognised here Net cash inflow/(outflow) from financing activities (sub code 580): total of sub codes 430 to Net increase/(decrease) in cash and cash equivalents (sub code 590): total of sub codes 420 and 580. NHS Trust Development Authority 46

47 Annex C Cash and cash equivalents (and Bank Overdraft) at beginning of the period (sub code 600): should include the net of the cash balances recorded in the SOFP (sub code 200) and any bank overdrafts (expected to be rare) that are included in the SOFP under borrowings (sub code 280). The figure for 2013/14 (main code 01) requires populating and all of the other figures (main codes 2 to 15) are automatically generated Opening balance adjustment (sub code 610): expected to be exceptional cases only Restated cash and cash equivalents (and Bank Overdraft) at beginning of the period (sub code 620): sub-total of sub codes 600 and Effect of exchange rate changes in the balance of cash held in foreign currencies (sub code 630): the cash payment/receipt should be recorded in the period of the foreign currency exchange Cash and cash equivalents (and Bank Overdraft) at end of period YTD (sub code 640): the final cash balance for the period should match the net of the cash balance reported on the SOFP (sub code 200) and any bank overdrafts that are included under borrowings (sub code 280) Memorandum items (sub codes 650 to 720): the memorandum section should be used by NHS Trusts to provide further analysis of Other loans received/repaid on sub codes 470 and 500. NHS Trusts should include a narrative description of the loan source and the amount received/repaid from and to each source. NHS Trust Development Authority 47

48 Annex C1 5. TRU05 Revenue from patient care activities (sub codes 110 to 230) 5.1 This section is used to show patient care revenue together with the organisations from which it is sourced. 5.2 NHS Trusts (sub code 110): revenue received from other NHS Trusts. 5.3 NHS England (sub code 115): a detailed analysis of patient care revenue by Area Team should first be populated on forms TRU70,71 and 72 for each of the years 2013/14, 2014/15 and 2015/16 respectively (please see further guidance in section 17). The totals for each year will then feed through to sub code 115 on TRU05. The total revenue value for 2014/15 should then be profiled for each month of the year in main codes 03 to Clinical Commissioning Groups (sub code 120): a detailed analysis of patient care revenue by CCG should first be populated on forms TRU70, 71 and 72 for each of the years 2013/14, 2014/15 and 2015/16 respectively (please see further guidance in section 17). The totals for each year will then feed through to sub code 120 on TRU05. The total revenue value for 2014/15 should then be profiled for each month of the year in main codes 03 to Foundation Trusts (sub code 150), Local Authorities (sub code 160) and Department of Health (170): should be used to record only the income from patient care activities received from these organisations. Other operating revenue received from these organisations should be included within the relevant headings on sub codes 250 to NHS other (including Public Health England) (sub code 180): income from NHS organisations such as Public Health England and NHS Property Services. It also includes income from other NHS bodies e.g. Special Health Authorities. 5.7 Non-NHS private patients (sub code 190): all income for patient care services from private patients. It does not include income payable directly by overseas visitors charged for their treatment under the NHS (Charges to Overseas Visitors) Regulations NHS Trust Development Authority 48

49 Annex C1 5.8 Non-NHS overseas patients (non-reciprocal) (sub code 200): income payable by overseas visitors liable for charges for NHS hospital treatment and covers payments made directly by overseas visitor patients who have been found to be liable for charges under the NHS (Charges to Overseas Visitors) Regulations (These should not be shown under Non-NHS: Private patients at sub code 190). Income from CCGs for overseas patients exempt from charge should be shown under the CCG heading (sub code 120). 5.9 Injury cost recovery (sub code 210): should be reported in line with the guidance contained in Chapter 4 of the Manual for Accounts Non NHS other (sub code 220): used to record other income from patient care activities that does not fit into any of the categories above Total revenue from patient care activities (sub code 230): total of sub codes 110 to 220. Other operating revenue (sub codes 250 to 360) 5.12 Should be completed using guidance in Chapter 4 of the NHS Trusts Manual for Accounts Recoveries in respect of employee benefits (sub code 250): captures those staff expense recoveries that should be accounted for as income (as opposed to being netted off gross staff expenditure); the total value of employee benefits recorded in TRU 06 sub code 420 less the value of recoveries in respect of employee benefits recorded in TRU 05 sub code 250 must be consistent with the entries in the workforce return on the Workforce worksheet, cell reference R Patient Transport Services (sub code 260): income should be recorded in the period to which it relates Education and training (sub code 270): income from Health Education England and; other education and training income NHS Trust Development Authority 49

50 Annex C Research (sub code 275): income from National Institute for Health Research and Comprehensive Local Research networks and; other research related income including research grant and research trial income Charitable and other contributions to expenditure (sub codes 280 and 285): used to record contributions split between NHS and Non NHS, these are recognised as income and taken to the Statement of Comprehensive income in the year of receipt Receipt of charitable donations for capital acquisitions (sub code 290): where a donated asset has been received during the year, the value of the asset should be recorded here. The full amount is now recognised as income and taken to the Statement of Comprehensive income in the year of receipt Receipt of grants for capital acquisitions (sub code 295): where a government granted asset has been received during the year, the value of the asset should be recorded here. The full amount is now recognised as income and taken to the SOCI in the year of receipt Non patient care services to other bodies (sub code 310): income from the provision of services such as laundry, pathology, payroll, internal audit, training to bodies both within and outside the NHS Revenue relating to income generation (sub code 320), rental revenue from leases (sub codes 330 and 340) and other revenue (sub code 350): income should be recorded in the period to which it relates in line with guidance in Chapter 4 of the Manual for Accounts Total other operating revenue (sub code 360): total of sub codes 250 to Total operating revenue (sub code 370): total of sub codes 230 and Further commentary may be required within the commentary sheets TRUCOM1 and TRUCOM2 to describe material movements for each category of revenue for each year (see section 18). NHS Trust Development Authority 50

51 Annex C1 6. TRU06 Operating expenses (sub codes 100 to 430) 6.1 The operating expenses form should be completed in accordance with the guidance in the NHS Trust Manual of Accounts, Chapter Services from Other NHS Trusts/NHS England/CCGs/ Other NHS Bodies and Foundation Trusts (Sub codes 100 to 130): in line with Chapter 4 of the Manual for Accounts, these rows should be used only when services cannot be allocated to other expense lines. Recharges should be shown under the operating cost heading to which it relates rather than under these headings. 6.3 Purchase of healthcare from non-nhs bodies (sub code 140): includes private patient care purchased by the NHS Trust, and expenditure on healthcare from Scottish, Welsh and Irish health bodies. 6.4 NHS Trust Chair and Non-Executive Directors (sub code 150): records the allowances paid to the NHS Trust Chair and non-executive directors. These are not included under the employee benefits table of TRU Supplies and Services clinical (sub code 160 and 380): expenditure on supplies and services for clinical use including occupational and industrial therapy materials, drugs, medical gases, dressings, x-ray equipment, blood and maintenance contracts. The value of drugs included within this overall category is further analysed in sub code Supplies and services general (sub code 170): includes cleaning equipment, materials, external contracts, food contract catering etc. 6.7 Consultancy services (sub code 180): completed based on the guidance at Appendix Establishment (sub code 190): expenditure on administrative expenses such as printing and stationery, advertising and telephones. NHS Trust Development Authority 51

52 Annex C1 6.9 Transport (sub code 200): includes all transport-related expenditure including vehicle insurance, fuel, maintenance etc Premises (sub code 210): includes expenditure on rates, electricity, gas, furniture and fittings Impairments and reversals of receivables (sub code 220): includes impairments reversed as well as accrued injury cost recoveries (see Chapter 4 of the Manual for Accounts) Inventories write downs (sub code 230): write down including losses Depreciation and amortisation (sub codes 240 to 255): depreciation and amortisation for the period (depreciation and amortisation of Donated Assets and Government Grants should be disclosed separately) Impairments (sub codes 260 to 290): sub codes 260 to 290 feed directly from TRU Audit fees and other auditor s remuneration (sub codes 310 to 320): costs should be split between those relating to audit and other services as detailed in Chapter 4 of the Manual for Accounts Clinical Negligence (sub code 330): the NHS Trusts contribution to the NHS Litigation Authority Research (excluding staff costs) (sub code 340): costs incurred during the period; all staff costs to be included under employee benefits (sub codes 400 to 410) Education and training (excluding staff costs) (sub code 350): costs incurred during the period; all staff costs to be included under employee benefits (sub codes 400 to 410). NHS Trust Development Authority 52

53 Annex C PFI operating costs (sub code 355): relates to PFI costs that fall within operating costs and include facilities management and life cycle costs but not interest (reported on TRU 01 sub code 170) Other (sub code 360): includes the movement of provisions for emissions under the EU Emissions Trading Scheme and compensation paid under the Late Payment of Commercial Debts (Interest) Act Total operating expenses excluding employee benefits (sub code 370): total of sub codes 100 to Value of drugs (including gases) already included in sc160 (sub code 380) Memorandum item used in NHS TDA reviews, analyses and consolidation work Employee benefits (sub codes 400 to 420) 6.23 Employee benefits (excluding officer board members)/restated Prior Year Gross Employee Benefit (sub code 400): completed in compliance with the detailed guidance in Chapter 4 of the Manual for Accounts Officer Board Members (sub code 410): exclude the chair and non-executive directors (reported on sub code 150) but include executive board members including those recharged from other NHS bodies. Further guidance is provided in Chapter 4 of the Manual for Accounts Total Employee Benefits (sub code 420): total of sub codes 400 to 410; the total value of employee benefits recorded in TRU 06 sub code 420 less the value of recoveries in respect of employee benefits recorded in TRU 05 sub code 250 must be consistent with the entries in the workforce return on the Workforce worksheet, cell reference R Total operating expenses (sub code 430): total of sub codes 370 and Further commentary may be required within the commentary sheets TRUCOM1 and TRUCOM2 to describe material movements for each category of expenditure for each year (see section 18). NHS Trust Development Authority 53

54 Annex C1 7. TRU14 Analysis of impairments and reversals (sub codes 100 to 960) 7.1 This table collects information for HM Treasury on the causes and values of impairments and reversals. 7.2 Figures recorded should be net of any reversals against the relevant category. Any impairments arising from the transition to MEA (Modern Equivalent Assets) valuation should be included in other at sub codes 160 or 340, as appropriate. 7.3 Each section is split according to the type of impairment, these are described in paragraphs 7.4 to 7.10 below. Categories of impairment 7.4 Loss or damage resulting from normal business operations: all losses of and damage to tangible non-current assets that reduce the recoverable amount to below its book value other than those caused by a catastrophe (see below). Normal business operations covers all loss and damage to assets that results from management and staff action (or inaction), or the actions of third parties. This category includes theft. 7.5 Over specification of assets (gold plating): gold plating is the unnecessary over-specification of assets at the point at which the asset is first constructed or purchased. Care should be taken not to impair assets as being gold plated where they are of a high specification by necessity. The key is that the higher specification must be justifiable; if it is not, an impairment should be taken. 7.6 Abandonment of assets in the course of construction: the impairment of assets in the course of construction as a result of a management decision to abandon the construction process, i.e. management decides that it no longer requires the facility under construction and the construction costs to date are completely written off or substantially written off to reflect reduced facility. This category includes the abandonment of software assets in the course of construction. NHS Trust Development Authority 54

55 Annex C1 7.7 Unforeseen obsolescence: all assets are subject to obsolescence. However, the rate of obsolescence tends to be category specific, e.g. IT assets suffer a faster rate of obsolescence than do buildings. NHS bodies will take account of foreseeable obsolescence when establishing asset lives. Unforeseen obsolescence will generally only occur either as the result of the introduction of a completely new technology or a change in legislation rendering the asset illegal. As such events are exceptionally rare DH should be contacted prior to the use of this category. 7.8 Loss as the result of a catastrophe: this is damage to tangible non-current assets as a result of a catastrophe. A catastrophe is defined as: such events as will be generally easy to identify, they include major earthquakes, volcanic eruptions, tidal waves, exceptionally severe hurricanes, droughts and other natural disasters; acts of war, riots and other political events; and technological accidents such as major toxic spills or release of radioactive particles into the air. For the avoidance of doubt, the following are not catastrophes within the meaning of this definition. Prison or street riots; loss or damage due, for example, to an ingress of water that could have been avoided by better maintenance; and relocation to a site where flooding is likely, these are all examples of losses resulting from management action or inaction. Events that fall into the category of catastrophe are expected to be very rare. 7.9 Other impairments: includes impairments that cannot be scored to another impairment category with the exception of downward movements due to change in market prices (see below) and include: write downs of development land; this occurs where land is purchased for some form of social development. The cost of the land and any cleanup cost can be greater than the disposal value resulting in an impairment; changes in use; This usually occurs where specialised assets no longer required for their original purpose are put to a non-specialised use (e.g. an aircraft hangar used as a store). However, impairment can result from the change of use of any asset including non-specialised assets; NHS Trust Development Authority 55

56 Annex C1 disposals; Write downs to open market value where an asset is available for sale. This includes write downs of specialised properties which are written down to open market value from depreciated replacement cost immediately prior to sale; uncompensated seizures; the seizure of assets by governments or institutional units, other than for the settlement of fines or taxes, for which full compensation is not provided Changes in market price: any impairments arising from change in market price not posted against the revaluation reserve but instead charged to the income and expenditure accounts should be recorded here Total impairments (sub codes 910 to 920): total impairments charged to the SOCI (sub codes 910 and 920) provides a sub total of the categories of impairment that are posted to the SOCI, sub divided between those posted to DEL (Departmental Expenditure Limits)/AME (Annually Managed Expenditure) Total impairments (sub code 930): total of sub codes 910 to Donated and Government Granted Assets (sub codes 950 and 960): these two rows require further analysis of any impairments that relate to donated and Government Granted assets and which are included in sub code 930 above. NHS Trust Development Authority 56

57 Annex C1 8. TRU19 Provisions for liabilities and charges (sub codes 114 to 480) 8.1 IAS37 Provisions, Contingent Liabilities and Contingent Assets should be followed when accounting for provisions. 8.2 Two tables are to be completed; one for 2014/15 planned provisions and one for 2015/16 planned provisions. 8.3 The table of provisions for 2014/15 (sub codes 114 to 220) gives an analysis of provisions using the headings in the main codes 03 to The opening and closing balances at sub codes 200 to 220 and sub codes 400 to 420 feed directly to the current and non-current provisions shown on the statement of financial position (TRU02). 8.5 Provisions for emissions under EU ETS: These amounts should be recorded under the other column. 8.6 Provisions must be shown gross, but discounted where required under IAS37. Any amount expected in reimbursement against a provision (and included in receivables) should be disclosed in the annual accounts. 8.7 Balance at Year End 2014/15 (sub code 190): total of sub codes 114 to Expected Timing of Cash Flows 2014/15 (sub codes 200 to 220): this splits the total provision at the period end between sums that will fall due within one year, between one and five years and over five years. 8.9 Any provisions included in the other category in which the movements in year are material (over 1 million) must be disclosed in sub code 250 to The table of provisions for 2015/16 (sub codes 310 to 420) categories and descriptions apply as per previous year s table Provisions in the other category for 2015/16 to be disclosed in sub codes 450 to 480 based on same criteria Further commentary may be required within the commentary sheets TRUCOM1 and TRUCOM2 to describe material movements for each category of provision for each year (see section 18). NHS Trust Development Authority 57

58 Annex C1 9. TRU20 IFRIC 12/UKGAAP data (sub codes 510 to 690) 9.1 This table identifies the additional costs/(revenues) attributable to the IFRIC 12 rules requiring service concessions to be treated as on Statement of Financial Position items, as such this will include most PFI projects. It should be completed for arrangements that both fall within the scope of IFRIC 12 and, for arrangements that reached financial close prior to 1 April 2009, were off SOFP under Treasury Taskforce Technical Note 1 or, for arrangements that reached financial close from 1 April 2009, are categorised as off SOFP under ESA95. Further detailed guidance for accounting for service concession arrangements and imputed leases is dealt with in Appendix Summary of guidance: properties that are on-sofp under IFRIC 12 should be included in the PFI disclosures; properties that are on-sofp by virtue of IFRIC 4 (i.e. where a IFRIC 12 service concession does not exist) should be included within the normal leasing disclosure notes; property brought onto the SOFP in the course of IFRS re-statement is recognised by crediting the income and expenditure reserve; where a new transaction creates a legal charge over property and IFRIC 4 or IFRIC 12 requires recognition of the asset on the SOFP, no accounting transactions are required; where a legal charge exists in respect of an on-sofp asset, that charge cannot be disposed of without accounting for the transaction as a disposal. the guidance on PFI disclosures applies equally to LIFT. 9.3 Depreciation charges (sub code 510): annual depreciation of all non-current assets within the relevant arrangements. 9.4 Interest expense (sub code 520): annual finance lease interest and contingent rent for relevant arrangements. 9.5 Impairments AME (sub code 530) and DEL (sub code 540): annual impairments to all non-current assets within the relevant arrangements. NHS Trust Development Authority 58

59 Annex C1 9.6 Other expenditure (sub code 550): annual revenue expenditure incurred in relation to relevant arrangements including operating costs and any deferred income released. 9.7 Revenue receivable from subleasing (sub code 560): annual revenue income due from subleasing contained within relevant arrangements excluding payments that reduce any finance lease receivables associated with the subleasing. 9.8 Impact on PDC dividend payable (sub code 570): the increased PDC dividend payable following the recognition of on- SOFP items. 9.9 Total IFRS expenditure (IFRIC 12) (sub code 580): total of sub codes 510 to Revenue consequences of LIFT/PFI schemes under UK GAAP/ESA95 (net of any sublease income) (sub code 590): the net revenue costs for all relevant arrangements accounted for under Treasury Taskforce Technical Note 1 for projects that reached financial close prior to 1 April 2009 or ESA95 for projects that reached financial close from 1 April For the avoidance of doubt, this is net of the annual build up in the residual interest where the Treasury Taskforce Technical Note 1 has been applied and includes annual amortisation of any capital contributions and the annual release of relevant deferred assets. Net revenue costs of LIFT/PFI schemes under UK GAPP should be input as a negative value. IFRIC 12 performance calculation (sub codes 605 to 614) 9.11 IFRIC 12 adjustments including IFRIC impairments (as reported in TRU01 sub code 360): During 2012/13 there was a change in the performance measurement, in relation to the IFRIC 12 adjustment for NHS Trusts. This is to ensure that in cases where IFRIC 12 costs are below UK GAAP costs, the NHS Trust performance is not adversely affected. Therefore, where IFRIC 12 costs are lower than under UK GAAP, the shortfall will not be an additional charge included within reported financial performance. It remains the case that where IFRIC 12 costs are greater than UK GAAP costs, the NHS financial performance will be adjusted appropriately. As such, the figures that automatically feed sub codes 605 to 612 reflect this amendment. The figures generated on sub code 614 together with the impairments on sub code 608 represent the total of this adjustment that feeds sub code 360 of TRU01. NHS Trust Development Authority 59

60 Annex C1 Capital consequences of IFRS: LIFT/PFI and other items under IFRIC Capital expenditure 2014/15 (sub code 620): annual additions under IFRS to non-current assets relating to the relevant arrangements. These figures feed directly from capital expenditure categorised on TRU56 as IFRIC UK GAAP Capital expenditure (sub code 650): for cases that are judged to be off SOFP for Departmental budgetary purposes, Departments (including DH) are required to score the reversionary interest that would have applied under UK GAAP against the Departmental capital budget. NB: This applies to the arrangements accounted for under Treasury Taskforce Technical Note 1 for projects that reached financial close prior to 1 April 2009 or ESA95 for projects that reached financial close from 1 April These figures feed directly from the UK GAAP/reversionary interest expenditure recognised on TRU55 sub code Memorandum table on PFI/LIFT Schemes: provides numbers of schemes captured on TRU20 (sub code 660); lists schemes with descriptions (sub codes 670 to 685); identifies if any wave 1 PFI schemes have not been captured on TRU20 reporting under sub codes 510 to 650 (sub code 690). NHS Trust Development Authority 60

61 Annex C1 10. TRU54 Continuity of Service Ratings (sub codes 371 to 379) 10.1 The introduction of the Continuity of Services Ratings (CoS) into the NHS TDA planning process is intended to measure financial risk in a way that is aligned to the methodology used by Monitor in reviewing Foundation Trusts as described in Monitor s Risk Assessment Framework, which replaced the Compliance Framework on 1 October The CoS ratings will be collected at plan stage and the performance against plan will be measured by the quarterly collections during the financial year Continuity of Services Ratings: calculated to assess the level of risk to the on-going availability of key services, the CoS rating is on a straight average of two key metrics and ranked on four rating categories ranging from 1, which represents the most serious risk, to 4 representing the least risk; the continuity of services risk rating incorporates two common measures of financial robustness; liquidity: days of operating costs held in cash or cash-equivalent forms, including wholly committed lines of credit available for drawdown; and capital servicing capacity: the degree to which the organisation s generated income covers its financing obligations Please see Monitors website for detailed information about the CoS risk rating. The risk rating is part of the overall Risk Assessment Framework which can be found here: NHS Trust Development Authority 61

62 Annex C1 11. TRU55 Capital tables (sub codes 100 to 780) 11.1 Should be completed in accordance with the detailed guidance on the financial performance targets in the NHS Trust Manual for Accounts, Chapter 4. Annual capital cost absorption rate (sub codes 100 to 220) 11.2 Provides a breakdown of the calculation of dividends payable on Public Dividend Capital included in TRU01 sub code 190 for 2014/15 and 2015/16 (main codes 01 and 02) The majority of data feeds from other forms, the exceptions being: opening and closing adjustments (sub codes 120 and 170); opening and closing net book value of donated assets (sub codes 130 and 180); adjustments for significant disposals/acquisitions (sub codes 185 and 216); average forecast daily cleared balances in GBS/NLF (sub code 214) The capital cost absorption rate is calculated in sub code 220 which is then validated against the required percentage rate of 3.5% (acceptable range is between 3.495% and 3.504% as per DH year end validations): NHS Trusts whose average net relevant assets are lower than the level needed to hit this threshold should contact the NHS TDA in order to agree an approach for completion Please see the guidance issued to NHS Trusts in October 2013 for further information about the PDC Dividend Calculation. External financing limit (sub codes 230 to 280) 11.6 The EFL controls cash expenditure by NHS Trusts. It encompasses all sources of financing available to an NHS Trust, whether internal, external or from DH External financing limit (sub code 230): the NHS Trusts planned EFL for each period. At plan stage this equals an NHS Trusts External Financing Requirement (EFR) as calculated on sub code 270. NHS Trust Development Authority 62

63 Annex C Cash flow financing (sub code 240): calculated from TRU04 sub code Net cash inflow/(outflow) before financing Finance leases taken out in the year (sub code 250): value at which assets acquired under finance leases during the year are capitalised in the asset register at the inception of the lease. This includes IFRIC 4 schemes only and is fed automatically from capital expenditure categorised as IFRIC 4 on TRU Other capital receipts (sub code 260): value of capital receipts from other sources. calculated from TRU04 sub code 560 Capital grants and other capital receipts (excluding donated / government granted cash receipts already captured on TRU05) External financing requirement (sub code 270): total of sub codes 240 to Under/(over) spend against EFL (sub code 280): calculates EFL (sub code 230) less EFR (sub code 270). At plan stage this variance is always zero. Capital Resource Limit including IFRS impact (sub codes 290 to 370) Gross capital expenditure including IFRS impact (sub code 290): feeds from the analysis total on TRU56 sub code Asset transfers to NHS Trusts non-transforming Community Services (TCS) (sub code 294): profile for the total book value of assets received from NHS organisations across 2014/15 in main codes 02 to 13 and for 2015/16 to 2018/19 under main codes 14 to 17; feeds from the analysis total on TRU56 sub code Gross capital expenditure including IFRS impact including asset transfers (sub code 296): total of sub codes 290 and 294. NHS Trust Development Authority 63

64 Annex C Less: Net book value of assets disposed of to NHS organisations (sub code 300): profile for the total book value of assets disposed of to NHS organisations across 2014/15 in main codes 02 to 13 and for 2015/16 to 2018/19 under main codes 14 to Less: book value of assets disposed of to non-nhs organisations (sub code 310): profile for the total book value of assets disposed of to non-nhs organisations across 2014/15 in main codes 02 to 13 and for 2015/16 to 2018/19 under main codes 14 to Less: book value of Financial Instruments (Investments) disposed of to NHS / non NHS bodies (sub code 314 and 316): net book value of Financial Instruments split between NHS and non NHS bodies Plus: loss on disposal of donated assets (sub code 320): total value of loss on disposal of donated assets, profiled across 2014/15 in main codes 02 to 13 and for 2015/16 to 2018/19 under main codes 14 to Less: capital grants received (sub code 330)/less donations (sub code 340): as for the lines above, these should be profiled across 2014/15 in main codes 02 to 13 and for 2015/16 to 2018/19 under main codes 14 to Charge against the CRL including IFRS impact (sub code 350): total of sub codes 296 to Capital Resource Limit (CRL) including IFRS impact (sub code 360): notified/planned CRL; feeds from sub code 350 to equal the charge against CRL for the plan submission Under/(over) spend against CRL (sub code 370): total of sub code 360 less 350; there will be no under/(over) spends against CRL within the planning form. NHS Trust Development Authority 64

65 Annex C1 IFRS capital expenditure IFRIC 12 and non-ifric 12 (sub codes 500 to 530) The impact of IFRS on net capital expenditure should be entered for both IFRIC 12 schemes (sub code 500) and non-ifric 12 schemes i.e. IFRIC 4 schemes (sub code 510), these should be profiled across 2014/15 in main codes 02 to 13 and for 2015/16 to 2018/19 under main codes 14 to 17: only positive figures will be recorded. The form is designed to recognise only the IFRS impact on any additional capital spend planned; feeds from the analysis of gross capital expenditure analysed as IFRIC 12/IFRIC 4 on TRU56 sub codes 500 and UK General Accepted Accounting Practice (UK GAAP) capital expenditure (sub code 530): total impact on the SOFP under UK GAAP accounting rules i.e. for a PFI scheme, this would be the build up of the residual interest that would be charged to the SOFP in each planning period. It is important that this figure is accurately recorded as it is used to help determine the overall level of resource available to fund the cost of IFRIC 12 schemes and it is the residual interest that is charged to HM Treasury s Capital Departmental Expenditure Limit control. Key expenditure items (sub codes 750 to 780) This analyses the key expenditure items of service reconfiguration (sub code 750) and supporting transition to Foundation Trust status (sub code 770). NHS Trust Development Authority 65

66 Annex C1 12. TRU56 Capital expenditure by project code/name (sub codes 100 to 490) 12.1 It is particularly important that the gross capital expenditure and capital disposals are broken down to individual schemes to allow complete analysis of capital plans NHS Trusts should provide as much detail as space allows and avoid excessive aggregation of schemes. All individual schemes with a value of over 1 million should be entered on a separate line. A full breakdown of schemes is essential to achieving sign-off of the Capital Cash Management Plan (TRU63) NHS Trusts should identify whether the capital expenditure scheme or capital disposal is over the NHS Trust delegated limit and will require NHS TDA business case approval or whether the scheme will need only internal NHS Trust approval. sub codes 100 to 225 are for capital expenditure schemes that do not require business case approval by the NHS TDA; sub codes 280 to 380 are for capital expenditure schemes that will require NHS TDA business case approval; sub codes 420 to 427 are for recognising assets that have been transferred into NHS Trusts; sub codes 431 to 440 are for capital disposals that do not require business case approval by the NHS TDA; sub codes 441 to 450 are for capital disposals that will require NHS TDA business case approval. sub codes 470 to 484 are for capital grants and donations 12.4 Capital expenditure plans need to include in year on-going capital costs for asset transfers including TCS assets. Summary analysis of total gross capital expenditure (by type) including IFRS impact (sub codes 500 to 710) 12.5 This analysis continues to be required by HM Treasury colleagues total gross capital expenditure including asset transfers must be captured across these headings before deducting any disposals and transfers, grants and donations. This is to enable HM Treasury to report to Parliament as appropriate. NHS Trust Development Authority 66

67 Annex C Type of Expenditure options (main code 01): new build (sub code 550); designed to capture the gross capital amounts allocated and spent on new buildings. NHS organisations should therefore include capital projects funded through Procure 21 and other publicly financed schemes as well as Private Finance Initiative and LIFT projects and any expenditure on maintaining and refurbishing existing buildings; maintenance routine non-backlog locally funded (sub code 560); gross capital expenditure and expenditure on routine maintenance (i.e. non-backlog) should be shown separately to backlog maintenance which should be analysed by locally funded and DH funded. This is to capture all capital expenditure on healthcare facilities, which is not associated with the provision of new buildings/new facilities; backlog maintenance (sub code 562); gross capital expenditure that has been classified as Backlog Maintenance. equipment (sub code 570); designed to capture new equipment purchases treated as capital either for existing or new buildings. Again, gross capital expenditure must be used here; information technology (sub code 580); all gross capital expenditure, including any central budget expenditure, on Information Technology to arrive at total gross capital expenditure for this category. other (sub code 590): all other gross capital expenditure including any central budget expenditure to arrive at total gross capital expenditure Breakdown of total gross capital expenditure by DH programme drop down options (main code 02): maintenance backlog locally funded (sub code 635); NHS Trust Development Authority 67

68 Annex C1 gross capital expenditure on backlog maintenance, locally funded; All schemes identified as Maint backlog LF on main code 02 should be classified as Backlog on main code 01; maintenance backlog DH funded (sub code 640); this is a specific centrally funded DH scheme which funds maintenance backlog; All schemes identified as Maint backlog DH on main code 02 should be classified as Backlog on main code 01; Technology Fund for Nursing (sub code 641), Energy Efficiency (sub code 642), Dementia Friendly Environments (sub code 643), Hazardous Accident Response Team (sub code 644), Safer Hospitals / Safer Wards Technology Fund (sub code 646), Improving Birthing Environments (sub code 648); to be completed if agreed with DH policy/budget holder. other central programmes i.e. gross capital expenditure funded via any of the other DH central programme budgets should be recognised as below (sub codes 649 to 655); other central programmes funded from the 337 million Winter funding carried forward from 2012/13 should be recognised on sub code 649; planned non-programme capital schemes i.e. large preapproved schemes should be recognised on sub code 651; non-central programmes funded from exceptional PDC should be recognised on sub code 655; all other PDC funded central programmes should be recognised on sub code 650; non-central programme (sub code 660); all non-central programme funded expenditure i.e. locally funded expenditure. It should cover all other expenditure not included in the categories above Breakdown of total gross capital expenditure by PDC cash funding drop down options (main code 04): all centrally funded expenditure i.e. schemes that NHS Trusts will receive PDC funding for need to be analysed by PDC cash category into those schemes where; NHS Trust Development Authority 68

69 Annex C1 PDC cash has been received in previous years, has not been spent by the NHS Trust and has been carried forward into 2014/15 Cfwd. This relates only to actual PDC cash which has been drawn down and not spent. Unspent limits only do not need to be recognised here (see sub codes 2090 to 3090 below); PDC cash is anticipated to be drawn down to fund the central scheme in the year in which expenditure is planned In-Year ; scheme is non-central and will not be funded from PDC cash Non- PDC ; this analysis of spend by scheme on TRU56 feeds the PDC funding recognised on TRU63 and cash in-flow on TRU04 and is therefore key for NHS Trusts to record accurately The charge to CRL and the gross capital expenditure under both the expenditure by type and by programme analyses need to include the impact on the SOFP of IFRS schemes as selected on main code Total gross capital expenditure (sub code 700): Total gross capital expenditure on sub code 700 should equal total gross capital expenditure on sub codes 600 and 535. Calculation of delegated limit Turnover as per 2012/13 accounts (sub code 720): this should be taken from the last available published accounts (in this case 2012/13). Additional disclosures for projects identified as requiring NHS TDA Business Case Approval (sub codes 760 to 789) Additional disclosure is required for those capital schemes and capital disposals which the NHS Trust has identified will require NHS TDA business case approval. for each expenditure scheme/disposal, the NHS Trust should recognise the dates at which each scheme has had NHS Trust Board Approval, planned SOC submission date (for schemes over 10m), planned OBC submission date, planned FBC submission date. NHS Trust Development Authority 69

70 Annex C1 Additional disclosures for projects above delegated limits (sub codes 860 to 2070) The additional disclosure calculation fields (sub code 720 to 750) and project analysis (sub codes 860 to 2070) is to determine the NHS Trusts capital projects/disposals in which the total anticipated expenditure is above the delegated limit. Capital projects that are above the relevant limits will automatically populate the corresponding cells in the additional disclosures table (sub codes 860 to 2070). NHS Trusts are required to provide details relating to each scheme/disposal over this limit and note if each scheme is either: an aggregate scheme which comprises a number of smaller schemes of which none is over the NHS Trust delegated limit, or; a scheme which is over the NHS Trust delegated limit but which has been previously signed off by the SHA prior to 2013/14 or the NHS TDA. Additional disclosures for centrally funded capital schemes for which NHS Trusts have carried forward limits (sub codes 2090 to 3090) The additional disclosure required here is for NHS Trusts who have agreed carried forward limits with the DH for any of the centrally funded schemes set out in sub codes 2090 to 3090: NHS Trusts may/may not have already drawn down the PDC cash for this limit but if cash has been carried forward from previous years, NHS Trusts should ensure this is recognised as Cfwd from the drop down option on main code 04 (please see 12.8 above). 13. TRU63 Capital cash management plan (sub codes 100 to 460) 13.1 This table identifies the sources of cash, distinguishing between internally generated or external funds, to finance the capital programme set out on forms TRU55 and TRU56. Additionally, it calculates the Net Borrowing Requirement (NBR), which represents the net financing needed from DH by the NHS Trust to fulfil its capital plan. Capital investment loans are the primary source of external financing from the DH. Capital cash management plan (sub codes 100 to 370) 13.2 Gross capital expenditure including IFRS impact (sub code 100): total value of capital schemes to be financed in each year. The figure feeds through from form TRU56 sub code Less IFRS impact (included above at sub code 100) (sub code 110): NHS Trust Development Authority 70

71 Annex C1 feeds from TRU55 sub code Planned depreciation non-ifric 12 related (sub code 130): depreciation for non-ifric 12 assets should be entered here Planned depreciation IFRIC 12 related (sub code 140): depreciation for IFRIC 12 assets should be entered here. This is part of the total depreciation charge, the other element being the non-ifric 12 element and is linked to IFRIC 12 depreciation recognised on TRU Less planned depreciation IFRIC 12 related that forms depreciation part of the unitary charge (sub code 150): the element of depreciation for IFRIC 12 related assets that will be used to meet the depreciation element of the PFI unitary charge should be entered here. This is to eliminate the element of overall depreciation charge that is required to fund the relevant part of the unitary charge, to arrive at a total amount of depreciation that is available for non-ifric 12 related investments Income and expenditure surplus attributable to financing of capital expenditure (sub code 160): the element of any income and expenditure surplus, which the NHS Trust intends to use to finance capital expenditure. The use of income and expenditure surplus is discretionary; hence the cell requires data entry. Ensure that only income and expenditure surplus that has not been committed elsewhere e.g. for funding working capital loan principal repayments, is included here. This figure must be positive. Deficit figures cannot be used Net Book Value (NBV) of non-current assets disposed of to NHS and non- NHS organisations (sub code 170): It is the NBV of assets disposed of that must be put back into capital investment and is linked to asset disposals recognised on TRU Unspent Capital PDC drawn down in previous years that will be used to fund capital expenditure in 2014/15 (sub code 175): cash previously drawn down by NHS Trusts in previous years which is unspent and will be used to fund capital expenditure in 2014/15. This is linked to the analysis provided on TRU56 (main code 04) Movement in payables/receivables including unspent capital cash from previous years attributable to financing of capital expenditure (sub code 180): NHS Trust Development Authority 71

72 Annex C1 the element of any cash released by movements in receivables and payables which the NHS Trust intends to use to finance capital expenditure. Note that it is not acceptable to sacrifice performance against the Better Payment Practice Code, including the guidance on ten day payments, in order to fund capital expenditure. This should also include depreciation and the NBV of asset disposals that was not reinvested in capital expenditure in previous years must be entered here. PDC drawn in prior years but not spent on capital should not be included here as this will be captured under sub code 175; this will be repaid through a separate exercise. Similarly, requests for new PDC in 2014/15 should not be included here; they should be included in sub code 250 below Grants and donations (sub code 190): calculated from TRU55 (sub codes 330 and 340) Unspent revenue cash from previous year(s) attributed to financing of capital expenditure (sub code 210): the element of any cash held at the start of the year (excluding unspent capital cash from previous years) that the NHS Trust intends to use to finance capital expenditure New Public Dividend Capital central DH programme (policy) budget allocations agreed/anticipated (sub code 230): where a NHS Trust has been allocated or is expecting to be allocated PDC that is part of a centrally managed policy initiative, such as Research and Development/Hazardous Area Response Team funding, the relevant amount should be included here. figures feed from TRU56 sub codes 640 to New PDC exceptions to the capital regime and not part of the 337 million Winter funding carried forward from 2012/13 below (sub code 250): where a NHS Trust has a zero or low PBA (Prudential Borrowing Assessment) and/or where a major capital scheme forms part of the financial recovery of the NHS Trust, a request for exceptional PDC may be made. Such requests will be subject to review and challenge on a case-by-case basis. This line should exclude projects approved separately as part of the additional capital (over 337 million) allocated across 2013/14 and 2014/15; figures feed from TRU56 sub code Total for projects funded from additional centrally-provided capital part of the 337 million Winter funding carried forward from 2012/13 i.e. excluded from the above (sub code 255): NHS Trust Development Authority 72

73 Annex C1 to include the yearly total only for all projects funded through this funding. Figures feed from TRU56 sub code Total for projects funded from pre-approved allocations for major schemes which are not covered by centrally agreed programmes (sub code 256): figures feed from TRU56 sub code Asset received from other NHS Trusts, CCGs and NHS Foundation Trusts i.e. non-tcs related asset transfers (sub code 260): PDC will be allocated to fund asset transfers between NHS organisations, as part of the circular flow arrangements. PDC funding to cover these transactions should be identified here Asset disposed to other NHS Trusts, CCGs and NHS Foundation Trusts i.e. non-tcs related asset transfers (sub code 270): PDC will be recovered to reflect asset transfers between NHS organisations, as part of the circular flow arrangements. The amount of PDC recovered in respect of these transactions should be identified here. In the case of retained estate an invoice will be used as a mechanism to enable cash transfers between the NHS Trust and DH, therefore associated amounts should not be entered here Other loans received e.g. Salix energy loans (sub code 280): to include any other loans, including Salix loans, that are not covered in the other categories of loan Other loans received London RE: FIT loans London NHS Trusts only (sub code 285): To include any loans expected to be taken up by London NHS Trusts under the RE:FIT scheme New capital investment loans (sub code 290): to include proposed new loans required to fund capital investment during 2014/15 and beyond. Loans must be demonstrable as affordable, and this will be reviewed on a case by case basis before loan financing is approved As capital expenditure must be deemed approved and affordable at NHS TDA and overall DH level when plans are approved, the CRL associated with the inclusion of loans need will be considered primarily within the capital plan sign off. Should it be later determined that the loan cannot then subsequently be let on the grounds of affordability, alternative funding arrangements may need to be sourced requiring support from NHS TDA / DH if the capital expenditure is agreed to be essential. NHS Trust Development Authority 73

74 Annex C CRL allocations that are related to new capital investment loans are actioned as part of the loans approval and authorisation process. The total CRL requirement of the NHS Trust, including that linked to new capital investment loans is nonetheless considered as part of the plan sign off process. In essence, the fact that the financing of the capital investment is planned to be via a loan is immaterial at the plan assessment stage. Managing total capital expenditure within the resources voted by Parliament is the primary concern If the planned expenditure is not challenged as part of the plan sign off process, NHS Trusts should assume that CRL allocations can be made (i.e. are affordable). This does not however indicate that a capital investment loan will be approved. If there is any doubt about the affordability of the planned loan, including the impact on LTFMs, this should be addressed immediately following plan sign off. The agreement to cover the CRL allocation does not commit DH to finance the capital expenditure regardless of the ability to secure a loan. If the capital expenditure is deemed to be essential, but otherwise unaffordable, the financing issue needs to be raised with the NHS TDA as soon as possible. For the full plan, this figure reported in this cell would be fed through from TRU04, however in the initial plan, direct input is required External capital cash requirement total (sub code 310): sum of sub codes 230 to 290 above Total capital cash financing available (sub code 320): sum of sub code 220 and sub code 310. Must be greater than, or equal to, sub code Total capital cash financing available minus gross capital expenditure (sub code 330): equal to sub code 320 minus sub code 120. Net borrowing requirement (sub codes 340 to 370) External capital cash requirement (sub code 340): the NHS Trusts total requirement for externally sourced cash to finance capital investment, fed through from sub code 310 above New working capital loans NHS Foundation Trust liquidity (sub code 350): NHS Trust Development Authority 74

75 Annex C1 any new working capital loans expected to be required to be drawn in each period related to achieving the cash and liquidity requirements contained within Monitor s Compliance Framework in order to allow NHS Trusts to have sufficient cash to satisfy the requirements of the FT application process. Availability of these loans is subject to DH approval based upon affordability and need on a case by case basis and approval by the Independent Trust Financing Facility. Drawdown will be subject to confirmation of the NHS Trusts authorisation as an FT and any surplus cash generated through a drawdown of these loans must be held in the NHS Trusts Bank account with the Government Banking Service. For 2014/15 and 2015/16 plans, this figure reported in this cell is fed through from TRU04 sub code 460, however for subsequent years, direct input is required New working capital loans revenue (sub code 355): any new working capital loans expected to be required to be drawn during 2014/15 related to revenue working capital requirements. Loans must be demonstrable as affordable ahead of the loan being let and approval by the Independent Trust Financing Facility. The values for 2014/15 and 2015/16 feed from the TRU04 sub code 465 and should be input for subsequent years Working capital loan NHS Foundation Trust liquidity principal repayments (sub 358): planned principal repayments on new working capital FT Liquidity loans. Any proposed advance payment of principle should be included in these figures. Please note actioning of such an advance payment of principle will be subject to conditions in the loan facility agreement. The values for 2014/15 and 2015/16 feed from the TRU04 sub code 490 and should be input for subsequent years Working capital loans revenue principal repayments (sub code 360 and 362): planned principal repayments on working capital revenue loans. Any proposed advance payment of principle should be included in these figures split between those relating to new and existing loans. Please note actioning of such an advance payment of principle will be subject to conditions in the loan facility agreement. The total repayments shown under sub code 360 and 362 should equal total repayments on TRU04 sub code Capital investment loan principal repayments (sub code 364 and 366): planned principal repayments on DH capital investment loans. Ensure that the split between repayments on new and existing DH capital loans on sub codes 364 and 366 respectively; NHS Trust Development Authority 75

76 Annex C1 any proposed advance payment of principle should be included in these figures split between those relating to new and existing loans. Please note actioning of such an advance payment of principle will be subject to conditions in the loan facility agreement. The total repayments shown under sub code 364 and 366 should equal total repayments on TRU04 sub code Repayment of Other Capital Investment Loans Received e.g. Salix or London RE:FIT Loans (sub code 368) planned principal repayments on Other Capital investment loans e.g. Salix/London RE:FIT. The values for 2014/15 and 2015/16 feed from the TRU04 sub code 500 and should be input for subsequent years Net borrowing requirement (sub code 370): total of sub code 340 to sub code 368. This shows the net financing requested from/(due to be repaid to) DH Summary of capital programme funding sources (sub codes 380 to 450): this is a summary of the relevant information in TRU63 linked by formula Capital programme funding sources less gross capital expenditure: sub code 460 shows the formula; total capital sources (sub code 450) less gross capital expenditure (sub code 120) Capital Resource Limits (CRL) and External Finance Limits (EFL) (sub code 470): this sets out the indicative initial CRL/EFL limits that NHS Trusts will see as part of their in-year reporting. These initial limits have had all external funding sources removed and will be used to populate the inyear reporting limits schedules (typically seen on TRU57 in the in-year TFMS returns) Initial Anticipated Adjustments to Capital Resource Limits (CRL) and External Finance Limits (EFL) (sub codes 475 to 690): this sets out the anticipated adjustments to NHS Trusts initial CRL/EFL limits set out in sub code 470 and replicates the in-year TRU57 limits return that NHS Trusts are required to complete; most entries are linked to other inputs in the form but manual entry is required on 3 cells; sub codes 530 to 540 NHS Trusts need to input the NBV of any assets disposed of/received from Retained Estate; NHS Trust Development Authority 76

77 Annex C1 sub code 650 NHS Trusts need to identify the proportion of any IFRIC 12 adjustments that relate to LIFT schemes. If no input is made here, then it is assumed that all IFRIC 12 is in relation to PFI schemes. 14. TRU64 Planned and underlying income and expenditure/sources and application of funds (sub codes 100 to 2030) 14.1 The purpose of this form is to assess the NHS Trusts planned total and underlying income and expenditure for 2014/15 and 2015/16, using the 2013/14 position as the base year. The form is divided into two main tables. The first table shows the total income and total spend from 2013/14 and asks for movements to the 2014/15 position. A second table carries forward the 2014/15 position asks for movements to the expected 2015/16 position It is important to note the cross reference column (column P) which shows the links made between sub codes. These cross references are noted both in the form on the right and in the text below. They are used in the bridge table at the foot of the form which summarises the year on year analysis of changes provided The summary table below the two main tables shows both the overall and underlying positions and plots this as a percentage of turnover. The definition of turnover is consistent with the metrics used within the key data summary and should also be used for the calculation of income within the source and application of funds. This will ensure consistency throughout the forms and for review purposes. Turnover is calculated by summing the revenue from patient care activities (TRU 01 sub code 120) and other operating revenue (TRU 01 sub code 130) and then adding back the income from donated / government granted assets (TRU 01 sub code 465) This is followed by a memorandum table that highlights the impact of national policy on the NHS Trusts revenue Completion of this form feeds into TRU67, which provides details of the CIP as a percentage of spend, a breakdown of what is driving the planned efficiency requirements for 2014/15 and 2015/16 and a view of the normalised positions for those years The financial position shown on TRU64 should exclude impairments, IFRIC 12 and the impact for the change in accounting for donated assets and government grant reserves. Therefore, any income or expenditure associated with these should not be included in TRU The bottom line revenue position should agree to the Reported NHS Financial Performance on TRU01 sub code The 2013/14 and 2014/15 income values should agree to TRU01 sub codes 120,130 and 465. NHS Trust Development Authority 77

78 Annex C Throughout the form all income and expenditure totals and changes will need to be split between recurring and non-recurring to provide assurance on the underlying position of the NHS Trust Treatment of Commissioning for Quality Innovation (CQUIN) in TRU64 should be consistent with the NHS Trusts internal budget assumptions. For example, if the NHS Trust has treated all CQUIN as non-recurring then it should all be removed from the adjusted underlying income as at 31 March 2014 and all treated as CQUIN income (sub code 300). However, if all or some of the CQUIN has been treated as recurring in the NHS Trust budget setting then just the marginal change in income should be recorded in CQUIN income (sub code 300). On the expenditure side of the source and applications the same approach should be taken i.e. spend to deliver CQUIN should be recorded in line with the NHS Trusts internal budget setting. The more CQUIN income that has been treated as recurring the greater the financial risk in the plan as NHS Trusts will need to manage the expenditure consequences of delivering CQUIN schemes. Planned and underlying income and expenditure/sources and application of funds 2014/15 (sub codes 100 to 680) /14 prior year total income (sub code 100): total forecast income for 2013/14. It should, however, exclude any income associated with technical adjustments that are below the line in terms of performance assessment. In this case, it would exclude any income associated with the change in accounting for donated asset and government grant reserves Commissioner headroom / non-recurrent income including redundancy and other restructuring costs (sub code 110): removal of any non-recurrent income received by the NHS Trust from commissioner s headroom including that used to resource redundancy and other restructuring costs Non-recurrent transitional income / support in excess of headroom (sub code 120): removable of the net effect of all types of non-recurring transitional income / support in excess of headroom in 2013/14 from commissioners not directly associated with patient activity or with Quality, Innovation, Productivity and Prevention (QIPP) schemes; include non-recurrent transitional income / support above that shown in sub code Contractual income deductions from 2013/14, including contractual penalties (sub code 130): NHS Trust Development Authority 78

79 Annex C1 removal of the effect of any non-recurring income deductions in 2013/14 and in particular any deductions actioned by commissioners as a result of mandatory fines in accordance with the NHS Standard contract Transactions acquisitions or divestments - Full year effects for transactions completing up to 31/03/14 (sub code 140): any income full year effect relating to large scale acquisitions or divestments made during 2013/14. For inclusion in this sub code they must meet the following criteria; actioned in accordance with the NHS Transaction Manual; complying with the process set out in the NHS TDA Assurance Framework and approved by NHS TDA Board, and; approved by the Secretary of State for Health. this is the income equivalent of expenditure sub code Service changes transfers or developments - Full year effect of changes up to 31 March 2014 (sub code 150) includes: any full year effects of service developments with commissioners that started or are starting part way through 2013/14; any full year effects of service transfers or tenders that started or are starting part way through 2013/14. This includes services won, lost or not contested by tender; relevant changes include providing to a new locality or a new population, providing a new service or an existing service in a new way which materially changes income; service change might involve service redesign for an NHS Trust if this is not part of the agreed QIPP programme; service change might involve a change in commissioner make up for a NHS Trust; as a basic principle the NHS Trust should use this sub code for changes in the service model where a service started /starts or ceased / ceases on or before 31st March 2014; this is the income equivalent of expenditure movements recorded in sub code 450; do not use this sub code for changes occurring on 1st April These should be entered in sub code 230. NHS Trust Development Authority 79

80 Annex C Full year effect of prior year income generation (sub code 155): the full year effect of income generation saving plans instigated during 2013/14. For example, a savings plan that started on 1 July 2013 would have a full year effect of a further three months above the figure in the outturn income Other (sub code 160): any other income effects not covered in the more specific rows above; Changes shown here should be below 10% of the total changes; this is the income equivalent of sub code Adjusted underlying income as at 1 April 2014 (sub code 170): total of the total forecast income for 2013/14 adjusted for non-recurring and full year effects; As all non-recurring income should have been removed to arrive at the underlying position, the non-recurring total should be zero; This is the income equivalent of expenditure sub code Gross inflationary uplift (2.2% to 2.8%) (sub code 180): the tariff uplift for inflationary pressures is set at 2.5% for 2014/15 for acute services and 2.2% for non acute services. An additional 0.3% for increasing CNST costs is included in individual tariff prices and the associated increase in income should be included on this sub code; for 2015/16 providers should ensure alignment with the inflationary uplifts in Monitor s guidance, Annual Planning Review 2014/15; cross reference is made to expenditure sub codes 490, 500, 510 which record inflation costs Efficiency in tariff (4%) (sub code 190): the tariff efficiency which is set at 4% for 2014/15 and 2015/ Gross commissioner efficiency (QIPP reductions in excess of tariff deflator) (sub code 200): as part of contract negotiations commissioners may agree efficiency or QIPP schemes in excess of the tariff deflator. NHS Trusts should record the income deductions associated with such schemes in this row. If commissioners have agreed to invest resources in one area to deliver savings in another the total gross saving should be reported on this row with the investment on sub code 210. NHS Trust Development Authority 80

81 Annex C1 cross reference is made to income sub code 210 and expenditure sub code 590 which record other elements of the efficiency Commissioner efficiency investments (QIPP investments by commissioners) (sub code 210): as described above in sub code 200 any investment by commissioners to deliver services differently should be recorded here. Income from commissioner headroom should not be recorded on this row; Cross reference is made to income sub code 200 and expenditure sub code 590 which record other elements of the efficiency Efficiency - income generation (sub code 220): feeds from data entry in TRU65; any efficiency schemes linked to increasing income should be reported on this row. Non-NHS schemes are considered to be part of the overall efficiency savings of the NHS Trust and so will be included in the metrics that assess the total efficiency requirement as a percentage of spend; cross reference is made to expenditure sub codes 610 and 620 which record other elements of the efficiency Service changes - transfers or developments with effect from 1 April 2014 (sub code 230) service changes that commissioners are starting on or after 1 April 2014 but before 31 March 2015; include any service transfers or tenders starting on or after 1st April 2014 but before 31 March This includes services won, lost or not contested by tender; relevant changes include providing to a new locality or a new population, providing a new service or an existing service in a new way which material changes income; service change might involve service redesign for an NHS Trust if this is not part of the agreed QIPP programme; service change might involve a change in commissioner make up for a NHS Trust; as a basic principle the NHS Trust should use this sub code for changes in the service model where a service started / starts or ceased / ceases on or after 1 April 2014 but before 31 March 2015; this is the income equivalent of sub code 530. NHS Trust Development Authority 81

82 Annex C Volume changes (sub code 240): the changes to income from commissioner plans associated with changes in the volume of activity commissioned typically demographic change and other changes in demand; data entry on this sub code must relate to current contracts with current commissioner. Changes due to new services and / or new commissioners should be shown under sub code 230 service changes; QIPP schemes should not be included on this row but on sub code 200 and 210; changes to emergency activity should be costed at full price with the impact of the marginal rate and readmissions captured separately on sub codes 250 and 260; this is the income equivalent of sub code Marginal rate emergency tariff (sub code 250): impact of the marginal rate emergency tariff on the expected contract value in 2014/15. Please note that the volume changes in sub code 240 need to be assessed at full cost and then the impact of the marginal rate assessed in this sub code Emergency readmissions (sub code 260): change in income from the 2013/14 outturn associated with the nonpayment for of emergency readmissions as outlined in the 2014/15 National Tariff Payments System guidance Market Forces Factor (MFF) (sub code 270): any changes from the 2013/14 outturn income associated with a change to the MFF of the NHS Trust in 2014/ Tariff Price changes not included elsewhere (sub code 280): impact on NHS Trusts income from price changes to the tariff or charging arrangements that are not part of another specific row Pass-throughs - income for drugs and devices excluded from the tariff (sub code 290): change in income from the 2013/14 outturn in 2014/15 associated with drugs and devices excluded from the tariff. this is the income equivalent of expenditure sub code 520. note that sub codes 290 and 520 should net off to zero. NHS Trust Development Authority 82

83 Annex C CQUIN income (sub code 300): increase in total CQUIN above the figure included in the 2013/14 outturn. See paragraph for an explanation of the treatment of CQUIN in the financial planning forms. this is the income equivalent of expenditure sub code Multi-Professional Education and Training (MPET) tariff changes (sub code 310): relates specifically to funding from Health Education England for training using their tariff prices and any transitional relief to tariff. this is the income equivalent of sub code Education and training (sub code 320): change in investment in 2014/15 due to change in expenditure arising from other education and training costs (not funded by MPET levy tariff) or any associated transitional relief to tariff. this is the income equivalent of sub code Research (sub code 330): change in income from the 2013/14 outturn associated with research and development in 2014/15. this is the income equivalent of sub code Commissioner headroom income for pump priming QIPP/contribution to fixed/semi fixed costs (sub code 340): change in the value of any agreements reached with commissioners to resource pump priming costs or make a contribution to fixed and semi fixed costs for a limited period of time Commissioner headroom / 2.5% non-recurrent income including redundancy and other restructuring costs (sub code 350): any agreed non-recurring income in 2014/15 funded from commissioner headroom including that used for redundancy or restructuring costs; this is the income equivalent of sub code Non recurrent transitional income / support in excess of headroom (sub code 360): include non-recurrent transitional income / support above that shown in sub code 350; NHS Trust Development Authority 83

84 Annex C1 net non-recurring support agreed for 2014/15 not directly associated with patient activity or QIPP schemes; only include transitional income / support agreed with and approved by commissioners Expected Transactions (sub code 370): the impact on income of any major acquisition or divestment expected during 2014/15 and carried out according to the NHS Transaction Manual and the NHS TDA Assurance Framework; in order to be anticipated the transaction should have progressed through Gateway 3 as defined in the NHS TDA Assurance Framework; the transaction s project plan approved by the appropriate NHS TDA responsible officer states that the transaction s expected completion date coincides with the timing implied by the transaction s inclusion in this sub code; this is the income equivalent of sub code Other (sub code 380): any other changes to income between 2013/14 and 2014/15 not suitable for capture on a separate row should be included here; changes shown here should be below 10% of the total changes; this is the income equivalent of sub code Total change in income for 2014/15 (sub code 390): sum of the income changes from sub codes 180 to 380; this is the income equivalent of sub code Total income 2014/15 (sub code 400): total expected income for the NHS Trust in 2014/ Prior year total expenditure consistent with retained surplus/(deficit) in TRU01 sub code 390 main code 01 (sub code 410): forecast spends for the NHS Trust in 2013/14 before impairments, IFRIC 12 or the impact for the change in accounting for donated assets and government grant reserves. These should all be excluded so that the total income and spend on TRU64 agrees with the surplus/(deficit) for financial performance on TRU01 sub code 390 main code 01. NHS Trust Development Authority 84

85 Annex C Redundancy and restructuring costs (sub code 420): non-recurring costs associated with redundancy and restructuring in 2013/14; In the summary review bridge table (sub code 1410) this sub code is offset to income sub code Brought forward impact of non-delivery of recurring prior year savings (sub code 430): any savings delivered on a non-recurring basis in 2013/14 will affect a NHS Trusts underlying financial position. The value of any savings delivered non-recurrently in 2013/14 should be recorded on this sub code with the appropriate split between pay and non-pay Transactions acquisitions or divestments - Full year effects for transaction completing up to 31/03/14 (sub code 440): any expenditure full year effects from major acquisition or divestments during 2013/14 for inclusion in this sub code they must meet the following criteria; must be actioned in accordance with the NHS Transaction Manual; must comply with the process set out in the NHS TDA Assurance Framework and approved by NHS TDA Board, and; must be approved by the Secretary of State for Health. this is the expenditure equivalent of sub code Service changes transfers or development - Full year effect for changes up to 31/03/14 (sub code 450): the expenditure full year effects of any service developments started part way through 2013/14. any full year effects of service transfers or tenders that started part way through 2013/14. This includes services won, lost or not contested by tender; relevant changes include providing to a new locality or a new population, providing a new service or an existing service in a new way which materially changes expenditure; service change might involve service redesign for an NHS Trust if this is not part of the agreed QIPP programme; NHS Trust Development Authority 85

86 Annex C1 service change might involve a change in commissioner make up for a NHS Trust as a basic principle the NHS Trust should for a change in the service model where a service started / starts or ceased / ceases on or before 31 March 2014; this is the expenditure equivalent of sub code 150. do not use this sub code for changes occurring on 1 April These should be entered in sub code Full year effect of prior year savings (sub code 460): the full year effect of saving plans instigated during 2013/14. For example, a savings plan that started on 1 July 2013 would have a full year effect of a further three months above the figure in the outturn expenditure; this will be compared with sub code 430 to see the net brought forward impact of the 2013/14 savings plans Other (sub code 470): any other changes not covered in the more specific rows should be recorded here; changes shown here should be below 10% of the total changes; this is the expenditure equivalent of sub code Adjusted underlying expenditure as at 1 April 2014 (sub code 480): total forecast expenditure for 2013/14 adjusted for non-recurring and full year effects; as all non-recurring spend should have been removed, the nonrecurring total will be zero; this is expenditure equivalent of sub code Pay inflation / incremental drift (sub code 490): planned cost of the pay settlements in 2014/15 plus the planned cost of incremental drift should be recorded on this row. The 2014/15 National Tariff document estimates this to be a total increase in pay costs of 1.5%; for 2015/16 providers should ensure alignment with the cost uplifts in Monitor s guidance, Annual Planning Review 2014/15; NHS Trust Development Authority 86

87 Annex C1 in the summary review bridge table this is offset with income sub code 180 and expenditure sub code Prices inflation (sub code 510): all planned non-pay inflationary costs in 2014/15 should be recorded on this row; in the review summary bridge table this sub code is offset with income sub code 180 and expenditure sub codes 490 and Pass-throughs - Investment in drugs and devices excluded from the tariff (sub code 520): expenditure side of sub code 290 and should record the expected growth in expenditure on drugs and devices excluded from the tariff; this is the income equivalent of sub code 290; note that sub codes 290 and 520 should net off to zero Service change - transfers or developments with effect from 01/04/2014 (sub code 530) service changes that commissioners starting on or after 1 st April 2014 but before 31 st March 2015; include any service transfers or tenders starting on or after 1 st April 2014 but before 31 st March This includes services won, lost or not contested by tender; relevant changes include providing to a new locality or a new population, providing a new service or an existing service in a new way which materially changes income; service change might involve service redesign for an NHS Trust if this is not part of the agreed QIPP programme; service change might involve a change in commissioner make up for a NHS Trust; as a basic principle the NHS Trust should use this sub code for a service change where a service started / starts or ceased / ceases on or after 1 April 2014 but before 31 March 2015; this is the expenditure equivalent of sub code 230. NHS Trust Development Authority 87

88 Annex C Volume changes (sub code 540): change in pay and non-pay expenditure associated with changing planned volumes resulting from commissioner plans typically demographic change; data entry on this sub code must relate to current contracts with current commissioner. Changes due to new services and / or new commissioners should be shown under sub code 530 service changes; the expenditure side of QIPP plans should not be included on this row but in sub code 590; this is the expenditure equivalent of sub code Multi-Professional Education & Training levy tariff changes (sub code 550): this is the expenditure equivalent of sub code 310; relates specifically to funding from Health Education England for training using their tariff prices and any transitional relief to tariff Education and training (not including MPET tariff changes) (sub code 560), change in investment due to change in expenditure arising from other education and training costs (not funded by MPET levy tariff); this is the expenditure equivalent of sub code Research (sub code 570): change in investment in research arising from either national funding change, grants, patient activity levels or other research spend changes; this is the expenditure equivalent of sub code Investment to deliver CQUIN (sub code 580): change in investment to deliver agreed CQUIN schemes; See paragraph for an explanation of the treatment of CQUIN in the financial planning forms; this is the expenditure side of sub code Investments to deliver commissioner QIPP (sub code 590): change in investment required to deliver commissioner QIPP schemes. NHS Trust Development Authority 88

89 Annex C Investments to deliver other efficiencies (sub code 600): investments the NHS Trust may make to help it deliver efficiency requirements that are not part of a commissioner QIPP scheme; investments to generate savings should be shown on TRU 64 sub code 600 only. No netting off of investments should be made in TRU Efficiency - pay (sub code 610), efficiency - non-pay (sub code 620): feeds from data entry in TRU 65 total efficiency savings for the NHS Trust feed through from the efficiency programme table on TRU Redundancy and restructuring costs (sub code 640): costs of any redundancy or other restructuring costs planned for in 2014/15; this is a broader definition of the expenditure than applied in TRU01 sub code 500 (please see section 2.15 for the narrower definition for TRU01) Expected transactions (sub code 650): impact on expenditure of any major acquisition or divestment during 2014/15; the transaction is being carried out according to the NHS Transaction Manual and the NHS TDA Assurance Framework; in order to be anticipated the transaction passed through Gateway 3 as defined in the NHS TDA Assurance Framework; the transaction s project plan approved by the appropriate NHS TDA responsible officer must state that the transaction s expected completion date coincides with the timing implied by the transaction s inclusion in this sub code; this is the expenditure equivalent of sub code Other (sub code 660): any other changes in expenditure that cannot be more appropriately categorised elsewhere should be captured on this row; changes shown here should be below 10% of the total changes this is the expenditure equivalent of sub code 380. NHS Trust Development Authority 89

90 Annex C Total change in expenditure for 2014/15 (sub code 670): total of changes to expenditure expected for 2014/15 and is the sum of sub codes 490 to Total spend in 2014/15 consistent with retained surplus/(deficit) in TRU01 sub code 390 main code 02 (sub code 680): total expected expenditure for 2014/15 analysed between pay and nonpay and recurring and non-recurring and is the sum of the adjusted underlying expenditure as at 1 April 2014 in sub code 480 and the total change in expenditure for 2014/15 (sub code 670). Planned and underlying income and expenditure/sources and application of funds 2015/16 (sub codes 700 to 1280) The sequence of sub codes is the same as for the 2014/15 Source and Applications with the following exceptions: Full year effect of prior year income generation (sub code 760): feeds from TRU Commissioner headroom / 1% non recurrent income including redundancy and other restructuring costs (sub code 960): commissioner headroom / non recurrent income values are planned to be 1% of recurrent resources for CCG s and 2% for NHS Area Teams in 2015/16 (a reduction in the rate of 2.5% for 2014/15) Full year effect of prior year efficiency savings (sub code 1060): feeds from TRU Brought forward impact of non-delivery or recurring prior year savings (N/A): this sub code appears in the 2014/15 Source and Applications table but not in 2015/16 as plans for 2014/15 savings should be realistic and achievable therefore this sub code is not required Note that prior year changes should take place on or before 31 March 2015 and in year changes should take place from 1 April 2015 to 31 March 2016 inclusive Surplus position and underlying position sub codes 1300, 1310 and 1315: uses the information in the source and application of funds to calculate the surplus and underlying position of the NHS Trust in 000 and as a percentage of turnover, for 2013/14, 2014/15 and 2015/16. NHS Trust Development Authority 90

91 Annex C1 total contingency value should be entered in this table as the total contingency in each year (not the change). This should be a minimum of 0.5% of turnover Memorandum items on sub codes 1320 to The purpose of these rows is to understand the impact on the adjusted underlying income as at 31 March 2014 of certain policies such as the impact of emergency readmissions All items covered in sub codes 680 to 730 are included as changes in items in the income side of the source and application Entry of 2013/14 forecast outturn values are required The table then shows how certain policy income changes overall using the 2013/14 forecast outturn values entered Total values for the policy for 2014/15 and 2015/16 should be sense checked to ensure these are as expected before submission Value of income deductions for mandatory fines (sub code 1380): total income deducted on a non-recurring basis from NHS Trusts in respect of mandatory fines in 2013/14. In accordance with the NHS TDA planning guidance, no NHS Trust should be planning for any mandatory fines in 2014/15 or 2015/16. The review summary bridge table (sub code 1380) This summarises the year on year changes using the cross references detailed in column P the sub reference column The table enables the main drives of financial change to be clearly seen and is a useful tool for review Please sense check all values to ensure these are as expected before submission. NHS Trust Development Authority 91

92 Annex C1 15. TRU65 Efficiency programme 15.1 The purpose of TRU65 is for NHS Trusts to describe details of the actions they will be taking to deliver their efficiencies in 2014/15 and 2015/ Full year effect of 2013/14 schemes should not be entered in the tab but entered in TRU64 on the following sub codes as applicable: full year effect of prior year income generation (sub code 155) and full year effect of prior year savings (sub code 460) The totals on this tab feed into the source and application of funds tab, TRU NHS Trusts must list all major schemes on at least one separate line and use the rows available to breakdown the efficiency programme as fully as possible The final row can be used in each section to group less major schemes but care should be taken when grouping items to ensure this is not material to the overall efficiency programme. As a general rule schemes grouped under a generic heading such as other should not be more than 10% of the efficiency programme Please ensure that for each row used all main codes 01 to 04 are completed Main code 01 status definition must be one of the following: fully developed - New identified and fully implemented schemes, where budget holder sign off has been completed, savings may have already been removed from budgets, scheme has been approved by CIP committee and QIA has been checked; plans in progress; scheme has been identified but one item is outstanding from the following list: either; budget holder signed off has not been completed, or; scheme has not been approved by CIP committee, or; QIA has not yet been checked; in order to fit into this category schemes must therefore be almost ready to be implemented. Two examples are; a staffing reconfigurations where the restructure has been agreed by unions, or; NHS Trust Development Authority 92

93 Annex C1 procurement savings where final negotiations on price are in progress and are on track; opportunity; where a scheme has been identified either based on; a high level possibility for savings identified e.g. via benchmarking, reference cost analysis, supplies costs data warehouses, or; where an initial exploration of a proposed savings has commenced, for example e.g. opening contract negotiations expected to lead to cost reductions; and in either case the actual mechanics or source of savings is still to be worked up; unidentified; where no opportunity has yet been identified; The target held centrally or allocated to a department or service line, however if no opportunity is yet attached to the savings then the value must be shown in TRU65 as unidentified Main code 02 must be one of the following: recurrent continuing; non recurrent one off Main code 03 category must be one of the following: Pay (Skill Mix), Pay (WTE reduction), Non Pay or Income where: Pay (Skill Mix) should be used where the saving is not WTE related. Entries will relate to all pay savings schemes or elements of pay savings schemes where savings arise from changes other than the number of WTE s. Examples include: savings relating to price reductions of agency rates achieved through agency contract negotiation or reductions in the cost of a recruitment and retention premium; Pay (WTE reduction) should be used where the saving is related to WTE change. Entries categorised in this way should relate to pay WTE reductions; NHS Trust Development Authority 93

94 Annex C1 as Pay (WTE Reduction) is the element of pay efficiency relating to reducing numbers of WTE s, it will be used for checking the triangulation of submissions between finance and workforce. It is vital that the pay schemes are correctly sub-analysed into the Pay (Skill Mix) and Pay (WTE reduction) categories; Bank and Agency efficiency schemes can relate to either Pay (Skill Mix) or Pay (WTE reduction) depending on the nature of the saving. Entries should be properly analysed out to separate WTE related and Skill Mix changes; Note that one pay efficiency scheme may be a mixture of Pay (Skill Mix) and Pay (WTE reduction). If this is the case then the scheme will need to be sub-analysed into Pay (Skill Mix) and Pay (WTE reduction); Non Pay should be used where the saving relates to expenditure other than pay; Income should be used where the saving relates to either income generation Main code 04 select from the following: High, Medium or Low Risk where: High risk is either due to concern arising from QIA or anticipated issues for QIA assessment which is still outstanding, or concern relating to delivery; Medium risk is either due to some minimal concerns following QIA or some potential for minor QIA issues on completion of assessment, or some concern relating to delivery; Low risk is either due to no concerns following QIA or no prospect of QIA identifying concerns, and no concerns relating to delivery Note it is possible to have any combination of status and risk rating, except where saving are unidentified, in this case risk must always be classified as high As a result of the breakdown required in TRU65 the same efficiency scheme may need to be reported on a number of lines, e.g. if the scheme has pay and non-pay savings and some are non-recurring then the scheme will need to be broken down into its constituent parts and reported over the appropriate number of rows The expectation of the NHS TDA is that schemes will be appropriately profiled and actions will not be back loaded to the second half of 2014/15. NHS Trust Development Authority 94

95 Annex C In the table the in year entries in Main codes 06 to 17 are expected to have positive signage Savings in 2015/16 above or below that made in 2015/16 (main code 19) (rows 13 to 45): is formula driven using the difference between 2014/15 saving in main code 05 and the Full Year Effect (FYE) (2015/16 saving) in main code 18 for the each scheme; for example a 2014/15 scheme saving 4 million in 2014/15 rising to a FYE 5 million in 2015/16 will give a 1 million entry in main code 19; in rows 13 to 45 main code 18 for changes in 2015/16 to savings in 2014/15 the entries can have either positive or negative signage New schemes envisaged for 2015/16 (rows 48 to 80): the only data entry required is the description, main codes 01 to 04 and main code TRU 65 should show the gross savings and therefore there should be no netting off of investments in arriving at the numbers shown. Any investments to generate efficiencies should be shown in TRU64 sub code 600 for 2014/15 and sub code 1200 for 2015/16. Efficiencies summary information tables (sub code 130 to 300) All values are driven by formulas based on data entry in the table above Sub codes 130 to 190, main codes 07 and 08 feed the total recurrent and non-recurrent efficiency requirements shown in TRU64 source and application of funds. 16. TRU67 Metrics derived from source and application of funds (sub codes 100 to 310) 16.1 The only data entry required in this tab is for sub code 100 main code 01 where the forecast outturn 2013/14 total efficiency is required. This is the gross value, and no net off should be made for the investments made to generate efficiencies The remaining metrics on TRU67 are all calculated and are driven from the source and application of funds (TRU 64). They should be used for review and sense checking the data entry before submission. NHS Trust Development Authority 95

96 Annex C1 Efficiency as a percentage of planned expenditure (sub codes 100 to 120) 16.3 This table calculates the value of efficiency as a percentage of expenditure excluding current year efficiencies. The percentage will be used to determine which NHS Trusts plans will require additional scrutiny around the relationship between efficiency savings and quality of patient care. Drivers of efficiency in 2014/15 and 2015/16 (sub codes 130 to 260) 16.4 This table uses information from the source and application of funds to determine the value of the main drivers for the NHS Trusts efficiency requirement. The first section sub codes 130 to 210 assesses the extent to which price changes are driving efficiency requirements with other categories identified in sub codes 220 to 250, arriving at total efficiency in sub code Main code 01 calculates the main drivers of efficiency for 2014/ Main code 02 compares the value of each driver to sub code 110 total planned expenditure for 2014/15 excluding current year efficiencies as a percentage Main code 03 to calculate the main drivers of efficiency for 2015/ Main code 04 the value of each driver is compared to sub code 110 total planned expenditure for 2015/16 excluding current year efficiencies as a percentage. Normalised position (sub codes 270 to 310) 16.9 This table uses the source and application information to calculate the normalised position of the NHS Trust for each of the 3 years in the plan. The starting point is the bottom line position which is then adjusted for restructuring/redundancy costs and Non-recurrent transitional income/support in excess of headroom / non-recurrent commissioner resources. 17. TRU70, TRU71 and TRU72 Expected outturn of contract values 2013/14 and planned contract values 2014/15 and 2015/ 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, NHSE and Monitor will reconcile provider and commissioner plans both for the two and five year submission review phases The outputs of the reconciliation will be shared between the regional teams of NHS TDA, NHS England 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 96

97 Annex C Once all returns have been received, they will be amalgamated into a national matrix to identify any significant differences in contracts reported between Providers and Commissioners. This will provide vital information to understand the risks within local health economies. The information that will feed the national matrix will be the expected contract revenue as reported in main code 12 on TRU70, TRU71 and TRU Data is being collected for 2013/14, 2014/15 and 2015/16. TRU70 collects data for 2013/14, TRU71 for 2014/15 and TRU72 for 2015/16. Revenue data is collected by CCG/Area Team and by point of delivery. These figures should only include revenue from patient care activities. All other revenue should be recorded on separately on TRU A de-minimus level of 5 million should be applied in order to reduce inputs required by the user and still cover the vast majority of NHS Trusts income. Please do not report total contract values less than this level against individual commissioners. Instead include the income on the line 'Other CCGs (Individually less than 5 million)' or 'Other LATs (Individually less than 5 million)' 17.6 There is a separate line for NHS Trusts to record all patient care revenue for Non Contract Activity (NCA) We recognise that in a limited number of circumstances NHS Trusts may be required to adjust the planned revenue value to arrive at the expected contract value. This should only be the case in exceptional circumstances and it is to be accompanied by narrative describing any arbitration or dispute resolution. All adjustments required should be recorded in main code 13 with an accompanying narrative in main code Income received from CCGs for overseas visitors exempt from charge under the NHS (Charges to Overseas Visitors) Regulations 2011 should be shown on these schedules against the relevant CCG. Such charge exempt overseas visitors include those covered by reciprocal healthcare agreements, including European Economic Area visitors, or those exempt in another way, e.g. state pensioners resident overseas. Income payable directly by overseas patients who have been found to be liable for charges under the regulations should be shown under TRU05 sub code 200, 'Non-NHS: Overseas patients (nonreciprocal)' Where a NHS Trust has expected/contracted revenue with a CCG or Area Team the following data must be completed: if over de-minimus threshold, find the commissioning organisation name from the list in column C, ordered alphabetically by region then organisation name; record the associated revenue value against the relevant point of delivery; NHS Trust Development Authority 97

98 Annex C1 by exception, adjust planned revenue to get the contracted revenue in column Q (main code 13). TRU71 and TRU72 only; Indicate if the contract has been signed using the drop down boxes in column T (main code 16). TRU 71 only. Please note that TRU 71 is part of the full plan submissions that are both due after the contract signature deadline of 28 th February 2014 and therefore No should only be selected in exceptional circumstances where the contract has not been agreed and therefore is part of the dispute resolution process; provide the date contract was signed, or date it is expected to be signed in the format of DD/MM/YYYY in column R (main code 17). TRU71 only The revenue reported should be net of contractual penalties that might be incurred, for example the non-elective income value should include the revenue reduction from the 30% marginal rate emergency tariff for activity over the baseline Each contract should be split as far as possible by the point of delivery which are as follows: Elective inpatients (main code 01), Elective day cases (main code 02), Non-Elective (main code 03), Outpatients first attendances (main code 04), Outpatients follow-ups (main code 05), A&E (main code 06), Excluded Drugs and Devices (main code 07), Community Services (main code 08), Mental Health (main code 09), Ambulance (main code 10) and, for any revenue outside of these categories, Other (main code 11) The total expected revenue value (main code 12 sub code 100 for CCGs and sub code 200 for Area Teams) will feed through to the revenue worksheet TRU05. The codes on TRU05 that will be fed are main code 01 (2013/14), 02 (2014/15) and 15 (2015/16) sub code120 and sub code115 for CCGs and Area Teams respectively. 18. TRU_COM1 and TRUCOM2 Key item commentary 18.1 These forms contain six sections which focus on key areas where variances have been noted. These require organisational review and explanation where the indicators are highlighted in red TRU_COM1 provides an overview of 2014/15 key metrics TRU_COM2 provides an overview of 2015/16 key metrics Section 1 Key Data Commentary: shows each of the seven key RAG rated data metrics calculated on the TRU_KeyData form. A narrative explanation is required for each key data metric flagged with a Red or Amber Rating. NHS Trust Development Authority 98

99 Annex C Section 2 Continuity of Service Finance Ratings: shows the Liquidity Ratio and Capital Servicing Capacity Ratio calculated on the TRU54 form. A narrative explanation is required for each data metric flagged with a Red for a ratio of one or two Section 3 Governance: confirmation is required to ensure adequate governance arrangement are in place at the NHS Trust with regard to the financial planning data provided in the forms Section 4 Significant Movements; shows movements from one financial year to the next for each category of: revenue; expenditure; provisions. the tables of movements enable organisations to review all reported movements for reasonableness. Narrative is required for all material movements, where indicated with a red flag Section 5 Contracts: a narrative explanation is required for selected elements of contract revenue flagged as Red. The selected elements will flag as requiring narrative where they form a significant proportion of overall reported contract revenue Section 6 Source and Application of Funds (TRU64): a narrative explanation is required for selected elements of the sources and application of funds flagged as Red. Selected key inputs have been sense checked against indicative values to enable organisation to review the basis of reported values and to provide narrative explanations for local workings. Significant entries in the Other category will also flag as requiring narrative to describe what is included under this heading Any further comments: we have also provided an open commentary section at the foot of TRU_COM1 and TRU_COM2, to enable organisations to provide narrative relevant to the overall financial position of the NHS Trust that may not have been fully captured by the metrics detailed above. NHS Trust Development Authority 99

100 Annex C1 Outline of changes and developments to planning forms Appendix 1 Form Description of changes and developments Introduction Validations are reflected as a total number, not split between level 1 and 2 We require all validations to be cleared Index Key Data Each worksheet is hyperlinked A diagram shows the data flows between worksheets which are now colour coded Key metrics and a new set of planning RAG ratings for 3 years of data, clearly showing direction of travel all I&E forms 3 years of data 13/14 Forecast Outturn 14/15 Plan 15/16 Plan all capital forms 5 years of data 14/15 to 18/19 all forms TRU01 14/15 is profiled monthly Various data entry lines and validations have been updated to reflect in-year developments (e.g. Q3) New memorandum item - agency/contract staff Additional Analysis of Cash Balances e.g. commercial accounts TRU02 NHS Trust Development Authority 100

101 Annex C1 Form TRU04 TRU05 TRU14 TRU20 TRU54 TRU55 TRU56 TRU63 Description of changes and developments Additional breakdown of PDC categories e.g. capital and revenue Additional information on Other Loans received/repaid Revenue from patient care activities: CCG and LAT revenues feed from new detailed revenue forms TRU70,71,72 (see below) Impairments charged to SoCNE only (we no longer ask for the element charged to revaluation reserves) Additional PFI Scheme Information requested e.g. number of schemes Risk ratings have been aligned to Monitor's new Continuity of Services ratings New PDC Calculation Improved data capture on business cases for capital schemes/disposals requiring NTDA approval Additional links to minimise manual entry/improve consistency Draft TRU57 limits schedule as per in-year reporting TRU64 Complete in full for 14/15 and 15/16 Subcode cross reference information is now displayed on the right hand side New summary tables added to enable Trusts to see the net income/expenditure 'bridge' effect NHS Trust Development Authority 101

102 Annex C1 Form TRU65 Description of changes and developments The efficiency programme includes new analysis categories: Status of scheme - to reflect stage of development of the scheme Categories - removed 'non cashable', 'Pay' split between 'WTE reduction' or 'Skill Mix' reduction Risk ratings - High/Medium/Low - we expect all unidentified plans to be High risk We now ask for the full year effect of 2014/15 schemes, in order to calculate the 15/16 full year effect of prior year income generation, as well as new schemes for 2015/16 TRU70,71,72 Revenue from patient care activities is now input at a more detailed level (for CCG's and NHS England): (for 13/14, 14/15, 15/16) detailed by: CCG and LAT commissioner also by: point of delivery; aligned where possible to the MAR/QAR activity collection categories Generic categories are available for limited use (we ask for explanations if large values are entered here): commissioner: Non contract activity commissioner: Other commissioners (for contracts < 5m each) point of delivery: Other TRU71,2 - in exceptional circumstances, if the planned revenue differs from the expected contract value we allow adjustments, to be accompanied by narrative describing any arbitration or dispute resolution NHS Trust Development Authority 102

103 Annex C1 Form Description of changes and developments Commentary For each of the plan years 2014/15 and 2015/16 Intended for dual use by trusts: a) to sense check when they are completing the forms b) as a source of further information to understand large movements or Amber/Red RAG ratings Seven sections: 1 Key Data - asks for commentary where key data is RAG rated amber or red 2 Continuity of Services ratings - asks for commentary where each metric is calculated as 1 or a 2 3 Governance - confirmation that key governance arrangements are in place in relation to the plan data 4 Significant movements - highlights large movements in revenue, expenditure and provisions 5 Contracts - checks for extensive use of generic categories 6 Sources and Application of Funds - checks key inputs against indicative ratios e.g. contingency 5% 7 Any other comments Validations new validation checks included on all of the forms require all to be cleared NHS Trust Development Authority 103

104 Annex C1 Planning Forms 2014/15 Scope of Initial and Full Plans Appendix 2 Performance Statements 2014/15 INITIAL PLANS 2014/15 FULL PLANS 2013/14 FOT 2013/14 FOT 2014/15 Plan 2014/15 Plan 2015/16 Plan TRU_KeyData Key metrics fed automatically from other forms Key metrics fed automatically from other forms Primary Statements TRU01_CNE Statement of Comprehensive Income Statement of Comprehensive Income Reported NHS Financial Performance Earnings Before Interest, Taxation, Deprn. and Amortisation (EBITDA) Reported NHS Financial Performance Earnings Before Interest, Taxation, Deprn. and Amortisation (EBITDA) Memorandum - Agency/Contract Staff Analysis TRU02_SFP Statement of Financial Position Statement of Financial Position Memorandum Items Analysis of Cash Balances Memorandum Items Analysis of Cash Balances TRU04_CF Statement of Cash flows Statement of Cash flows Notes to the accounts TRU05_REV TRU06_EXP TRU14_IMP TRU19_PRV Memorandum Items Memorandum Items Revenue from Patient Care Activities Other Operating Revenue Analysis of Gross Operating Expenses (excluding employee benefits) Employee Benefits Analysis of Impairments & Reversals Provisions Explanation of Provisions in the "Other" Category NHS Trust Development Authority 104

105 Annex C1 TRU20_PFI Management Information 2014/15 INITIAL PLANS 2014/15 FULL PLANS 2013/14 FOT 2013/14 FOT 2014/15 Plan 2014/15 Plan IFRIC12/UKGAAP DATA Revenue Costs of IFRS Capital consequences of IFRS Memorandum Items TRU54_MI Financial Risk Ratings Financial Risk Ratings Continuity of Services Ratings Other Financial Risk Indicators Continuity of Services Ratings Other Financial Risk Indicators 2015/16 Plan TRU55_MI Trust Annual Capital Cost Absorption Rate Trust Annual Capital Cost Absorption Rate External Financing Limit (EFL) Capital Expenditure by Programme and Type IFRS Capital Expenditure IFRIC12 and Non IFRIC12 Key Expenditure Items External Financing Limit (EFL) Capital Expenditure by Programme and Type IFRS Capital Expenditure IFRIC12 and Non IFRIC12 Key Expenditure Items TRU56_MI Capital Analysis of Projects Capital Analysis of Projects Memorandum - Business Cases for NTDA Approval Non Business Cases over Trust Delegated Limit Memorandum - Business Cases for NTDA Approval Non Business Cases over Trust Delegated Limit Centrally Funded Capital Schemes /15 Centrally Funded Capital Schemes /15 TRU63_MI Capital Cash Management Plan Capital Cash Management Plan Net Borrowing Requirement Capital Resource Limits (CRL) and External Financing Limits (EFL) Net Borrowing Requirement Capital Resource Limits (CRL) and External Financing Limits (EFL) TRU64_MI Sources and Application of Funds Sources and Application of Funds Surplus Position and Underlying Position Memorandum Items Source and Application of Funds Review Summaries Surplus Position and Underlying Position Memorandum Items Source and Application of Funds Review Summaries NHS Trust Development Authority 105

106 Annex C1 2014/15 INITIAL PLANS 2014/15 FULL PLANS 2013/14 FOT 2013/14 FOT 2014/15 Plan 2014/15 Plan TRU65_MI Efficiency Programme Efficiency Programme Efficiency Summary Tables Efficiency Summary Tables 2015/16 Plan TRU67_MI Efficiency / Sources and Application metrics Efficiency / Sources and Application metrics TRU70_MI TRU71_MI TRU72_MI Normalised Position TRU_COM1 Key Item Commentary 2014/15 Key Item Commentary 2014/15 TRU_COM2 Key Item Commentary 2015/16 VALIDATIONS Validation checks Validation checks Normalised Position 2013/14 FOT Revenue from Patient Care Activities with CCGs and LATs 2014/15 Planned Revenue from Patient Care Activities including Contract Position with CCGs and LATs 2015/16 Planned Revenue from Patient Care Activities including Contract Position with CCGs and LATs NHS Trust Development Authority 106

107 Annex C1 Consultancy Appendix 3 The provision to management of objective advice and assistance relating to strategy, structure, management or operations of an organisation in pursuit of its purposes and objectives. Such assistance will be provided outside the business as usual (BAU) environment when in-house skills are not available and will be of no essential consequence and time-limited. Services may include the identification of options with recommendations and/or assistance with (but not delivery of) the implementation of solutions. The consultancy category will include areas such as: Strategy: The provision of objective advice and assistance relating to corporate strategies, appraising business structures, value for money reviews, business performance measurement, management services, product design and process and production management; Finance: The provision of objective advice and assistance relating to corporate financing structures, accountancy, control mechanisms and systems. This does not include auditor s remuneration, this is reported separately. It will include: Strategic Finance: Providing specialist services and support in the form of financial, legal, insurance advice to develop a Public Private partnership/private Finance Initiative deal for procurement requirement; Operational Finance: Procurement advice on risk management and internal control systems including audit arrangements. Advice on the commercial viability of grant recipients, suppliers and partners; solvency checks. Organisation and Change Management: Provision to management of objective advice and assistance relating to the strategy, structure management and operations of an organisation in pursuit of its purposes and objectives. Long range planning, re-organisation of structure, rationalisation of services, general business appraisal of organisation; IT/IS: The provision of objective advice and assistance relating to IT/IS systems and concepts, including strategic studies and development of specific projects. Defining information needs, computer feasibility studies and making computer hardware evaluations. Including consultancy related to e-business; Property and Construction: The provision of specialist advice relating to the design, planning and construction, tenure, holding and disposal strategies. This can also include the advice and services provided by surveyors and architects; Procurement: the provision of objective advice and assistance when establishing procurement strategies; NHS Trust Development Authority 107

108 Annex C1 Appendix 3 Legal Services: The provision of external specialist legal advice and opinion in connection with the policy formulation and strategy development particularly on commercial and contractual matters; Marketing and Communication: The provision of objective advice, assistance and support in the development of publicising and the promotion of DH s Business Support programmes, including advice on design, programme branding, media handling and advertising; Human Resource, training and education: The provision of objective advice and assistance in the formulation of recruitment, retention, manpower planning and HR strategies and advice and assistance relating to the development of training and education strategies; Programme and Project Management: The provision of advice relating to on-going programmes and one-off projects. Support in assessing, managing and or mitigating the potential risks involved in a specific initiative; work to ensure expected benefits of a project are realised. Technical: The provision of applied technical knowledge. To aid understanding, this can be sub-divided into; Technical Studies: Research based activity including studies, prototyping and technical demonstrators; Project Support: Project based activities including technical consultancy, concept, development and in-service support activities; Engineering Support: Task based support including Post Design Services, repair, calibration, analysis testing and integration. NHS Trust Development Authority 108

109 Annex C1 Appendix 4 Residual interests: Assets brought on-sofp under IFRS IFRIC 12 Service Concessions and residual interests in property deemed to be on- Statement of Financial Position The FAQ published on the Finance Manual (FINMAN) website on 26 August 2009 outlines the Audit Commission s view of the required accounting where an entity retains a charge over property. IFRIC 12 Service Concessions and IFRIC 4 Determining whether an arrangement contains a lease provide the relevant IFRS accounting guidance. The Treasury FREM also contains detailed guidance in this area. This guidance supplements the FAQ and clarifies the disclosures required in TFMS forms and in the Annual Accounts. Summary properties that are on-sofp under IFRIC 12 should be included in the PFI disclosures; properties that are on-sofp by virtue of IFRIC 4 (i.e. where a IFRIC 12 service concession does not exist) should be included within the normal leasing disclosure notes; Property brought onto the SOFP in the course of IFRS re-statement is recognised by crediting the income and expenditure reserve; where a new transaction creates a legal charge over property and IFRIC 4 or IFRIC 12 requires recognition of the asset on the SOFP, no accounting transactions are required; where a legal charge exists in respect of an on-sofp asset, that charge cannot be disposed of without accounting for the transaction as a disposal. Asset is on-sofp following a review under IFRIC 12 Where it has been established that the following conditions apply: the infrastructure (i.e. the property) is used to deliver public services; the public sector grantor (the NHS body) specifies the services to be provided by the operator (the housing association or other voluntary body), when and at what price; and the public sector grantor (the NHS body) controls the residual interest in the asset. The property will be recorded in the SOFP, together with an associated liability. The unitary payment stream is separated into: the interest element; the capital creditor repayment element; and the service element. NHS Trust Development Authority 109

110 Annex C1 Appendix 4 While the required accounting mirrors that for a finance lease, and techniques for apportioning the payments as above may also be the same as used for finance leases, the arrangement is not reported as a finance lease. IFRS make a distinction between finance lease arrangements and IFRIC 12 arrangements. The arrangement should instead be included in the PFI disclosures, as the FREM places both PFI and IFRIC 12 arrangements within the category of Public-Private Partnerships. TFMS forms have therefore been re-worded to make it clear that PFI disclosures include IFRIC 12 service concession arrangements. Entities should adjust the wording of the PFI disclosure in local accounts as necessary to avoid mention of PFI or IFRIC 12 if they do not have any such arrangements. Asset is on-sofp by virtue of IFRIC 4 Where the following conditions apply: the fulfilment of the arrangement is dependent on the use of a specific asset; and the arrangement conveys the right to use the asset. And IAS 17 tests require the recognition of a finance lease; the NHS body will be required to account for the transaction as a finance lease. In such cases, disclosure is within the finance lease notes to the SOFP in accordance with IAS 17. IFRS restatement requires recognition of asset on the seller s SOFP under IFRIC 12 or IFRIC 4 The 26 August FAQ details the required accounting when an IFRIC 12 asset falls to be recognised in re-stated IFRS accounts where the original transaction occurred prior to Essentially, the recognition transaction is dr PPE, cr Retained Earnings Reserve. Subsequently, the normal rules on non-current asset accounting are followed: normal revaluation, depreciation and cost of capital are calculated and disclosed in line with other assets of the type. Sale of asset that subsequently requires recognition on the seller s SOFP The IFRICs do not specifically address this situation, but the arrangement is similar to a sale and leaseback arrangement which is dealt with by IAS 17 Leases. This guidance therefore follows the principles set out in IAS 17. The transaction is considered as a financing transaction: the seller or lessee never disposes of the risks and rewards of ownership of the asset and so should not recognise a profit or loss on the sale. Any apparent profit (i.e. the difference between carrying amount and sale proceeds) should be deferred and amortised over the lease term. (IAS 17, para 59). NHS Trust Development Authority 110

111 Annex C1 Appendix 4 New transactions funded by s256 and s64 grants Where a grant for the purchase of a NHS asset is made in the current year, and the arrangement results in the retention of the asset under IFRIC 12 or IFRIC 4 it is important to identify the substance of the transaction. Cash is granted by (usually) the NHS Trust to the purchaser. The purchaser buys the asset from the NHS Trust, but the NHS Trust retains the asset on its SOFP by virtue of IFRIC 12 or IFRIC 4. A circular flow of cash has taken place: from NHS Trust to purchaser and then back to the NHS Trust; and the asset has remained on the NHS Trust SOFP. Assuming no profit or loss has been made (in which case the IAS 17 sale and leaseback principles outlined above come into play) the economic and accounting reality is that no substantive transactions have taken place. At the completion of the series of transactions there should be no net impact either on the revenue account or SOFP. This means that there will be no expense recognised in the NHS Trust SOCI as the circular flow of cash neither generates expenditure nor a capital receipt. In this situation there is therefore no need to record the issue of a capital grant and there is no need for the Department to effect a budgetary transfer from capital to revenue. While no accounting entries should therefore be made, a narrative disclosure of the nature of the transaction should be provided in the accounts. Asset held on SOFP NHS body intends to terminate the arrangement by surrendering residual interest or control over service delivery NHS bodies that have found themselves, on IFRS restatement, in possession of an IFRIC 12 or IFRIC 4 asset may have considered disposing of elements of control over the asset such that it should no longer be recognised in the SOFP (by terminating the legal charge over property for example). Such a decision would be, in effect, the disposal of an asset for no consideration, and the required accounting would be to record a loss on disposal, charged to the revenue account. The transaction would not be an impairment, as it involves the asset being relinquished and written out of the balance sheet entirely rather than any diminution of its service potential. Simply put, this arrangement would merely gift the asset to the operator. It would not be possible for a NHS body to issue a further s256 or s64 grant to enable the operator to purchase the residual interest or IFRIC 12 asset as: (a) no new asset would be created and (b) the process would necessarily involve the issue of a grant without protecting the NHS interests by retaining a charge. NHS Trust Development Authority 111

112 Annex C2 Template for NHS Trust Financial Plan 2014/15 to 2015/16 NHS Trust Development Authority 112

113 Annex C2 ZZZ NHS TRUST (ZZZ) 2014/15 Financial Monitoring - Full Plan NHS Trust Contact (completed by): Check Contact Entries Name: x Contact Name : Job Title: x telephone : or Telephone number: x telephone : address: x NTDA Contact (queries directed to): Date: x for : Technical queries directed to: [email protected] Summary of Validation Errors (total to clear): 6 NTDA Team : Dummy Region Return date: TBA Approved by the NHS Trust Director of Finance (or Trust Executive) Return by to : [email protected] Organisation code : ZZZ Name: x Organisation type : dummy or if 'Other' : Job Title: x Signature: guidance: DDD72C2ADB5EB280257C3F ?opendocument NHS Trust Development Authority 113

114 ZZZ ZZZ NHS TRUST Org Org Code: ZZZ CPID2014/15 Financial Monitoring - Full Plan TRU Index Annex C2 Form Performance Statements Form Content Input Required TRU_KeyData Key metrics fed automatically from other forms Mandatory Primary Statements TRU01_CNE Statement of Comprehensive Income Y Mandatory Reported NHS Financial Performance Y Mandatory Earnings Before Interest, Taxation, Depreciation and Amortisation (EBITDA) Y Mandatory Memorandum - Agency/Contract Staff Analysis Y Mandatory TRU02_SFP Statement of Financial Position Y Mandatory Memorandum Items Y Mandatory Analysis of Cash Balances Y Mandatory TRU04_CF Statement of Cash flows Y Mandatory Memorandum Items Y Mandatory Notes to the accounts TRU05_REV Revenue from Patient Care Activities Y Mandatory Other Operating Revenue Y Mandatory TRU06_EXP Analysis of Gross Operating Expenses (excluding employee benefits) Y Mandatory Employee Benefits Y Mandatory TRU14_IMP Analysis of Impairments & Reversals Y Mandatory TRU19_PRV Provisions Y Mandatory Explanation of Provisions in the "Other" Category Y Mandatory TRU20_PFI IFRIC12/UKGAAP DATA Y Mandatory Revenue Costs of IFRS Y Mandatory Capital consequences of IFRS Y Mandatory Memorandum Items Y Mandatory Management Information TRU54_MI Continuity of Services Risk Ratings Y Mandatory TRU55_MI Trust Annual Capital Cost Absorption Rate Y Mandatory External Financing Limit (EFL) Y Mandatory Capital Expenditure by Programme and Type Y Mandatory IFRS Capital Expenditure IFRIC12 and Non IFRIC12 Y Mandatory Key Expenditure Items Y Mandatory TRU56_MI Capital Analysis of Projects Y Mandatory Memorandum - Business Cases for NTDA Approval Y Mandatory Non Business Cases over Trust Delegated Limit Y Mandatory TRU63_MI Capital Cash Management Plan Y Mandatory Net Borrowing Requirement Y Mandatory Capital Resource Limits (CRL) and External Financing Limits (EFL) Y Mandatory TRU64_MI Sources and Application of Funds Y Mandatory Surplus Position and Underlying Position Mandatory Memorandum Items Y Mandatory Source and Application of Funds Review Summaries Mandatory TRU65_MI Efficiency Programme Y Mandatory Efficiency Summary Tables Mandatory TRU67_MI Efficiency / Sources and Application metrics Y Mandatory Normalised Position Mandatory TRU70_MI 2013/14 FOT Revenue from Patient Care Activities with CCGs and LATs Y Mandatory TRU71_MI 2014/15 Planned Revenue from Patient Care Activities including Contract Position with CCGs and LATs Y Mandatory TRU72_MI 2015/16 Planned Revenue from Patient Care Activities including Contract Position with CCGs and LATs Y Mandatory TRU_COM1 Key Item Commentary 2014/15 Y Mandatory TRU_COM2 Key Item Commentary 2015/16 Y Mandatory Validations NHS Trust Development Authority 114

115 Annex C2 Data Inputs - Data Inputs - Primary Summary and Level 1 Level 2 Statements Review Data OVERVIEW OF PLANNING FORMS AND DATA FLOW TRU_ /14 Revenue CCG/AT's VALIDATIONS TRU_ /15 Revenue TRU_ /16 Revenue TRU_05 Revenue TRU_06 Expenditure TRU_01 Statement of Comprehensi TRU_COM1 2014/15 Commentary TRU_14 TRU_04 Cash Flow Statement TRU_20 IFRIC12 TRU_COM2 2015/16 TRU_56 Capital Analysis of Projects TRU_19 Provisions TRU_55 Capital Expenditure TRU_63 Capital Cash Management TRU_02 Statement of Financial Position TRU_54 Risk Ratings TRU_Key Data Key Metrics 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 TRU_65 Efficiency Programme TRU_64 Sources and Application of Funds TRU_67 Efficiency Metrics Colour Legend: Revenue Efficiency/ S&A Expenditure Primary Provisions Review Data Capital and Cash Summary Data Connecting Line Legend: Solid Lines: reflect data feeds Dotted Lines: reflect data reconciliations NHS Trust Development Authority 115

116 ZZZZZZ NHS TRUST OrgOrg Code: ZZZ CPI 2014/15 Financial Monitoring - Full Plan Annex C2 Key Data Summary Key Data Item TRU Form Reference Sub 2013/14 Full Year FOT 2014/15 Full Year 2014/15 Quarterly Analysis 2015/16 Full Year Code Q1 Q2 Q3 Q4 (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) 000s 000s 000s 000s 000s 000s 000s Statement of Comprehensive Income Total Turnover used in Financial Risk Ratings (Operating Revenue less Donated & Gov Grant Income) TRU01 sc120 & sc130 & sc Retained Surplus /(Deficit) for the Year per the Accounts TRU01 sc Retained Surplus /(Deficit) as a percentage of Turnover (%) Reported Financial Performance Retained Surplus /(Deficit) for the Year (as above) TRU01 sc Adjustments for impairments, Donated and Government Granted assets, IFRIC 12 and Transfers by Absorption TRU01 sc Adjusted Financial Performance Retained Surplus/(Deficit) TRU01 sc Adjusted Financial Performance Retained Surplus/(Deficit) as a percentage of Turnover (%) Key Metric P1 - Planned Financial Performance 205 No Data No Data No Data Capital Position Gross Capital Expenditure TRU55 sc Capital Receipts / Losses TRU55 sc300 to Other adjustments relating to grants, losses on disposal of donated assets and Donations TRU55 sc 320 to Charge against Capital Resource Limit TRU55 sc Capital Resource Limit (CRL) TRU55 sc Under / (Over) spend against CRL TRU55 sc Cash, Funding and Loans Cash Balance TRU04 sc New PDC Issued in year / (repaid) - Capital TRU04 sc430 & sc New PDC Issued in year / (repaid) - Revenue TRU04 sc440 & sc New Capital Loans TRU04 sc New Working Capital Loans - (FT liquidity) TRU04 sc New Working Capital Loans - (Revenue Support) TRU04 sc Other Loans TRU04 sc468 & sc Key Metric P2 - Is the Trust planning to access permanent PDC Other funding? 386 GREEN GREEN GREEN Key Metric P3 - Is the Trust anticipating a Working Capital Revenue Support loan? 387 GREEN GREEN GREEN CIPs / Efficiencies High Risk Efficiencies TRU65 sc200, sc 290 mc Medium Risk Efficiencies TRU65 sc200, sc 290 mc Low Risk Efficiencies TRU65 sc200, sc 290 mc Total Efficiencies TRU67 sc Key Metric P4 - Percentage of High Risk Efficiencies 415 No Data No Data Unidentified Efficiencies TRU65 sc200, sc290 mc Key Metric P5 - Percentage of Unidentified Efficiencies 417 No Data No Data Recurrent Efficiencies TRU65 sc200, sc290 mc Non-Recurrent Efficiencies TRU65 sc200, sc290 mc Efficiencies as a percentage of planned expenditure (%) TRU67 sc Key Metric P6 - Efficiencies as a % of Planned Spend 445 No Data No Data No Data Other key metrics External Financing Limit (EFL) TRU55 sc230 mc Under / (over) spend against EFL TRU55 sc280 mc Annual Capital Absorption Rate (%) TRU55 sc220 mc Normalised Position TRU67 sc Underlying Surplus / (Deficit) TRU64 sc Underlying Surplus / (Deficit) as a percentage of Turnover (%) TRU64 sc Key Metric P7 - Planned Underlying Financial Position 510 No Data No Data No Data Key Metrics Overall RAG Rating 520 GREEN GREEN GREEN Continuity of Service Risk Ratings Liquidity Ratio (days) TRU54 sc Capital Servicing Capacity (times) TRU54 sc Overall Continuity of Service Finance Risk Rating TRU54 sc RAG Rating for Continuity of Service Finance Risk Rating 560 GREEN GREEN GREEN NHS Trust Development Authority 116

117 ZZZ NZZZ NHS TRUST Org corg Code: ZZZ CPID 2014/15 Financial Monitoring - Full Plan Annex C2 TRU /14 Full 2014/15 Full 2015/16 Full Statement of Comprehensive Income Sub SIGN Year FOT Year Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Year Code (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) (mc 11) (mc 12) (mc 13) (mc 14) (mc 15) 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s Gross Employee Benefits Other Operating Costs Revenue from Patient Care Activities Other Operating Revenue OPERATING SURPLUS/(DEFICIT) 140 +/- 0 Investment Revenue Other Gains and Losses 160 +/- 0 Finance Costs (including interest on PFIs and Finance Leases) SURPLUS/(DEFICIT) FOR THE FINANCIAL YEAR 180 +/- 0 Dividends Payable on Public Dividend Capital (PDC) Net gains/ (loss) on transfers by absorption 195 +/- 0 RETAINED SURPLUS/(DEFICIT) FOR THE YEAR 200 +/- 0 Prior Period Adjustment 210 +/- RETAINED SURPLUS/(DEFICIT) FOR THE YEAR PER ACCOUNTS 220 +/ /14 Full 2014/15 Full 2015/16 Full Reported NHS Financial Performance Sub SIGN Year FOT Year Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Year Code (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) (mc 11) (mc 12) (mc 13) (mc 14) (mc 15) 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s Retained surplus/(deficit) for the year 350 +/- 0 Prior Period adjustment to correct errors and other performance adjustments 351 +/- 0 Impairments IFRIC /- Other: IFRIC /- IFRIC 12 adjustment including impairments 360 +/- 0 Impairments excluding IFRIC12 impairments 370 +/- Donated/Government grant assets adjustment (include donation/grant receipts and depreciation of donated/grant funded assets) 380 +/- 0 Adjustments - other Net gains / (losses) on transfers by absorption 385 +/- 0 Adjusted Financial Performance Retained Surplus/(Deficit) 390 +/- 0 NHS Trust Development Authority 117

118 Earnings Before Interest, Taxation, Depreciation and 2013/14 Full 2014/15 Full 2015/16 Full Amortisation ( EBITDA) Sub SIGN Year FOT Year Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Year Code (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) (mc 11) (mc 12) (mc 13) (mc 14) (mc 15) 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s Retained Surplus / (Deficit) for the Year per Accounts 400 +/- 0 Depreciation Amortisation Impairments (including IFRIC 12 impairments) 425 +/- 0 Interest Receivable Finance Costs (including interest on PFIs and Finance Leases) Dividends Donated/Government grant assets adjustment (donation income element of SC 380) (Gains) / Losses on disposal of assets 470 +/- 0 (Gains) / Losses on disposal of other 480 +/- 0 Adjustments - other Net gains / (Losses) on transfers by absorption 485 +/- 0 EBITDA Sub Total 490 +/- 0 Restructuring costs Normalised EBITDA 510 +/- 0 SIGN 2013/14 Full Year FOT 2014/15 Full Year Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar 2015/16 Full Year Memo - Agency/Contract Staff Costs Sub (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) (mc 11) (mc 12) (mc 13) (mc 14) (mc 15) Code 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s Agency /Contract Staff Costs included in Employee Benefits Expenditure (TRU06 sc400) Agency /Contract Staff element of Income (TRU05 sc250) Net Agency/Contract Staff Costs 570 +/- 0 NHS Trust Development Authority 118

119 ZZZ ZZZ NHS TRUST Org Org Code: ZZZ CPID2014/15 Financial Monitoring - Full Plan Annex C2 TRU 02 Opening Balance at 01/04/2014 Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Statement of Financial Position Sub SIGN Code (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) (mc 11) (mc 12) (mc 13) (mc 14) 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s NON-CURRENT ASSETS: Property, Plant and Equipment Intangible Assets Investment Property Other Financial Assets Trade and Other Receivables TOTAL Non Current Assets CURRENT ASSETS: Inventories Trade and Other Receivables Other Financial Assets Other Current Assets Cash and Cash Equivalents Sub Total Current Assets Non-Current Assets Held For Sale TOTAL Current Assets TOTAL ASSETS CURRENT LIABILITIES Trade and Other Payables Other Liabilities Provisions Borrowings Other Financial Liabilities Liabilities arising from PFIs / LIFT / Finance Leases DH Working Capital Loan - FT Liquidity DH Working Capital Loan - Revenue Support DH Capital Loan Total Current Liabilities NET CURRENT ASSETS/(LIABILITIES) 330 +/- TOTAL ASSETS LESS CURRENT LIABILITIES 340 +/- NON-CURRENT LIABILITIES: Trade and Other Payables Other Liabilities Provisions Borrowings Other Financial Liabilities Liabilities arising from PFIs / LIFT / Finance Leases DH Working Capital Loan - FT Liquidity Plan Year ending 31/03/2016 DH Working Capital Loan - Revenue Support DH Capital Loan NHS Trust Development Authority 119

120 Total Non-Current Liabilities ASSETS LESS LIABILITIES (Total Assets Employed) 430 +/- TAXPAYERS EQUITY Public Dividend Capital 440 +/- Retained Earnings reserve 450 +/- Revaluation Reserve Other Reserves 480 +/- Total Taxpayers Equity 490 +/- Cash held in Government Banking Service account/nlf Memorandum Items Sub SIGN PFI Prepayments, Current Portion Derivatives, Current Portion Financial Assets Available for Sale Current Assets held for Sale by Charitable Funds Current Liabilities held for Sale by Charitable Funds Bank overdraft included in borrowings (sc280) Opening Balance at 01/04/2014 Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Code (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) (mc 11) (mc 12) (mc 13) (mc 14) 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s Plan Year ending 31/03/2016 Analysis of Cash Balances Sub Code SIGN Opening Balance at 01/04/2014 Plan Year ending 31/03/2015 Plan Year ending 31/03/2016 (mc 01) (mc 02) (mc 03) 000s 000s 000s Total Cash Balance in sub code Cash Balance held in GBS Cash Balance held on deposit with National Loans Fund (NLF) Cash Balance held in commercial accounts Other Balances Total No. of Commercial Bank Accounts Held Banks that Commercial Accounts Held with: NHS Trust Development Authority 120

121 ZZZ ZZZ NHS TRUST Org Org Code: ZZZ CPID2014/15 Financial Monitoring - Full Plan Annex C2 TRU /14 Full 2014/15 Full 2015/16 Full Statement of Cash Flows (CF) Sub SIGN Year FOT Year Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Year Code (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) (mc 11) (mc 12) (mc 13) (mc 14) (mc 15) 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s Cash Flows from Operating Activities Operating Surplus/(Deficit) 100 +/- 0 Depreciation and Amortisation Impairments and Reversals 120 +/- 0 Other Gains / (Losses) on foreign exchange 130 +/- 0 Donated Assets received credited to revenue but non-cash Government Granted Assets received credited to revenue but non-cash Interest Paid Dividend (Paid)/Refunded 170 +/- 0 Release of PFI/deferred credit 180 +/- 0 (Increase)/Decrease in Inventories 190 +/- 0 (Increase)/Decrease in Trade and Other Receivables 200 +/- 0 (Increase)/Decrease in Other Current Assets 210 +/- 0 Increase/(Decrease) in Trade and Other Payables 220 +/- 0 Increase/(Decrease) in Other Current Liabilities 230 +/- 0 Provisions Utilised Increase/(Decrease) in Movement in non Cash Provisions 250 +/- 0 Net Cash Inflow/(Outflow) from Operating Activities 260 +/- 0 CASH FLOWS FROM INVESTING ACTIVITIES Interest Received (Payments) for Property, Plant and Equipment (Payments) for Intangible Assets (Payments) for Investments with DH (Payments) for Other Financial Assets (Payments) for Financial Assets (LIFT) Proceeds of disposal of assets held for sale (PPE) Proceeds of disposal of assets held for sale (Intangible) Proceeds from Disposal of Investment with DH Proceeds from Disposal of Other Financial Assets Proceeds from the disposal of Financial Assets (LIFT) Rental Revenue Net Cash Inflow/(Outflow) from Investing Activities 410 +/- 0 NET CASH INFLOW/(OUTFLOW) BEFORE FINANCING 420 +/- 0 CASH FLOWS FROM FINANCING ACTIVITIES New Public Dividend Capital received in year: PDC Capital New Public Dividend Capital received in year: PDC Revenue Public Dividend Capital repaid in year: PDC Capital Public Dividend Capital repaid in year: PDC Revenue Loans received from DH - New Capital Investment Loans Loans received from DH - FT Liquidity Loans Loans received from DH - Revenue Support Loans Loans received - London RE:FIT loans (London Trusts only) Other Loans Received NHS Trust Development Authority 121

122 2013/14 Full 2014/15 Full 2015/16 Full Statement of Cash Flows (CF) Sub SIGN Year FOT Year Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Year Code (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) (mc 11) (mc 12) (mc 13) (mc 14) (mc 15) 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s Loans repaid to DH - Capital Investment Loans Repayment of Principal Loans repaid to DH - FT Liquidity Loans Repayment of Principal Loans repaid to DH - Revenue Support Loans Repayment of Principal Capital element of payments relating to PFI, LIFT Schemes and finance leases Other Loans Repaid Cash transferred to NHS Foundation Trusts 520 +/- 0 Capital grants and other capital receipts (excluding donated / government granted cash receipts already captured on TRU05) Net Cash Inflow/(Outflow) from Financing Activities 580 +/- 0 NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS 590 +/- 0 Cash and Cash Equivalents ( and Bank Overdraft) at Beginning of the Period 600 +/- Opening Balance Adjustment 610 +/- 0 Restated Cash and Cash Equivalents ( and Bank Overdraft) at Beginning of the Period 620 +/- 0 Effect of Exchange Rate Changes in the Balance of Cash Held in Foreign Currencies 630 +/- 0 Cash and Cash Equivalents (and Bank Overdraft) at the end of the period 640 +/ /14 Full 2014/15 Full 2015/16 Full Memorandum Items Sub SIGN Year FOT Year Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Year Code (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) (mc 11) (mc 12) (mc 13) (mc 14) (mc 15) Other Loans Received 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s Total Other Loans Received (reported on sc 470) Other Loans Repaid 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s Total Other Loans Repaid (reported on sc 500) NHS Trust Development Authority 122

123 ZZZ ZZZ NHS TRUST Org Org Code: ZZZ CPID2014/15 Financial Monitoring - Full Plan Annex C2 TRU 05 Revenue from Patient Care Activities: Sub SIGN 2013/14 Full Year FOT 2014/15 Full Year Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar 2015/16 Full Year Code (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) (mc 11) (mc 12) (mc 13) (mc 14) (mc 15) 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s NHS Trusts NHS England Clinical Commissioning Groups Foundation Trusts Local Authorities Department of Health NHS Other (including Public Health England) Non NHS: Private Patients Non-NHS: Overseas Patients (non-reciprocal) Injury Cost Recovery Non NHS: Other TOTAL Revenue from Patient Care Activities Other Operating Revenue: Recoveries in respect employee benefits Patient Transport Services Education and Training Research Charitable and Other Contributions to Expenditure - NHS Charitable and Other Contributions to Expenditure - Non NHS Receipt of Charitable Donations for Capital Acquisitions Receipt of Grants for Capital Acquisitions Non-Patient Care Services to Other Bodies Income generation Rental Revenue from Finance Leases Rental Revenue from Operating Leases Other Revenue TOTAL Other Operating Revenue Total Operating Revenue NHS Trust Development Authority 123

124 ZZZ ZZZ NHS TRUST Org corg Code: ZZZ CPID2014/15 Financial Monitoring - Full Plan Annex C2 TRU /14 Full 2014/15 Full 2015/16 Full Operating Expenses: Sub SIGN Year FOT Year Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Year Code (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) (mc 11) (mc 12) (mc 13) (mc 14) (mc 15) 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s Services from Other NHS Trusts Services from NHS England/CCGs Services from Other NHS Bodies Services from Foundation Trusts Purchase of Healthcare from Non-NHS Bodies Trust Chair and Non Exec Directors (to be excluded from Employee Benefits) Supplies and Services - Clinical Supplies and Services - General Consultancy Services Establishment Transport Premises Impairments and Reversals of Receivables 220 +/- 0 Inventories write downs Depreciation (not incl Government Granted and Donated Assets) Depreciation on Government Granted Assets and Donated Assets Amortisation (not incl Government Granted and Donated Assets) Amortisation on Government Granted Assets and Donated Assets Impairments and Reversals of Property, Plant and Equipment 260 +/- Impairments and Reversals of Intangible Assets 270 +/- Impairments and Reversals of Financial Assets 280 +/- Impairments and Reversals for Non Current Assets held for sale 290 +/- Audit fees Other Auditors Remuneration Clinical Negligence Research (excluding staff costs) Education and training (excluding staff costs) PFI Operating Costs Other TOTAL Operating Expenses excluding employee benefits Value of Drugs (including gases) already included in sc Employee Benefits: Employee Benefits (excluding officer board members) / Restated PY Gross Employee Benefit Officer Board members Total Employee Benefits NHS Trust Development Authority 124 TOTAL Operating Expenses

125 ZZZ ZZZ NHS TRUST Org Org Code: ZZZ CPID2014/15 Financial Monitoring - Full Plan Annex C2 TRU 14 Analysis of Impairments & (Reversals) - Working Paper Sub SIGN 2014/15 Full Year Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar 2015/16 Full Year Code (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) (mc 11) (mc 12) (mc 13) (mc 14) 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s Property, Plant and Equipment impairments and reversals taken on to SOCI Loss or Damage Resulting from Normal Operations 100 +/- 0 Over Specification of Assets 110 +/- 0 Abandonment of Assets in the Course of Construction 120 +/- 0 TOTAL DEL 130 +/- Unforeseen Obsolescence 140 +/- 0 Loss as a Result of a Catastrophe 150 +/- 0 Other 160 +/- 0 Changes in Market Price 170 +/- 0 TOTAL AME 180 +/- Net Impairments of Property, Plant and Equipment charged to SOCI 270 +/- Intangible Assets impairments and reversals charged to SOCI Loss or Damage Resulting from Normal Operations 280 +/- 0 Over Specification of Assets 290 +/- 0 Abandonment of Assets in the Course of Construction 300 +/- 0 TOTAL DEL 310 +/- Unforeseen Obsolescence 320 +/- 0 Loss as a Result of a Catastrophe 330 +/- 0 Other 340 +/- 0 Changes in Market Price 350 +/- 0 TOTAL AME 360 +/- Net Impairments of Intangibles charged to SOCI 450 +/- Financial Assets charged to the SOCI Loss or Damage Resulting from Normal Operations 460 +/- 0 TOTAL DEL 470 +/- Loss as a Result of a Catastrophe 480 +/- 0 Other 490 +/- 0 TOTAL AME 500 +/- Net Impairments of Financial Assets charged to SOCI 550 +/- Non Current Assets held for sale - impairments and reversals charged to SOCI Loss or Damage Resulting from Normal Operations 560 +/- 0 Abandonment of Assets in the Course of Construction 570 +/- 0 TOTAL DEL 580 +/- Unforeseen Obsolescence 590 +/- 0 Loss as a Result of a Catastrophe 600 +/- 0 Other 610 +/- 0 Changes in Market Price 620 +/- 0 NHS Trust Development Authority 125

126 Analysis of Impairments & (Reversals) - Working Paper Sub SIGN 2014/15 Full Year Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar 2015/16 Full Year Code (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) (mc 11) (mc 12) (mc 13) (mc 14) 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s TOTAL AME 630 +/- Total impairments of Non Current Assets held for sale 640 +/- Total Impairments charged to SOCI - DEL 910 +/- Total Impairments charged to SOCI - AME 920 +/- Total Impairments charged to SOCI 930 +/- Of which: Donated and Gov Granted Assets, included in sc 930 above PPE - Donated and Government Granted Asset impairments amounts charged to SOCI - DEL 950 +/- 0 Intangibles - Donated and Government Granted Asset impairments amount charged to SOCI 960 +/- 0 NHS Trust Development Authority 126

127 ZZZ ZZZ NHS TRUST Org corg Code: ZZZ CPID2014/15 Financial Monitoring - Full Plan Annex C2 TRU 19 Provisions /15 Sub SIGN Opening Balance Arising During the Year Utilised During the Year Reversed Unused Unwinding of Discount Change in Discount Rate 160 +/- 0 Transfers to NHS Foundation Trusts (for Trusts becoming FTs only) Early Departure Costs Equal Pay and Agenda for Change Other Redundancy Outturn Full Year Plan Legal Claims Restructuring Continuing Care Code (mc 01) (mc 02) (mc 03) (mc 05) (mc 06) (mc 07) (mc 08) (mc 10) (mc 11) 000s 000s 000s 000s 000s 000s 000s 000s 000s Transfers (to) / from other Public Sector Bodies 185 +/- 0 Balance at Year end Expected Timing of Cash Flows: No Later than One Year Later than One Year and not later than Five Years Later than Five Years Explanation of Provisions in the "Other" Category 2014/15 (mc10) Sub (mc01) Code Breakdown of all Provisions Arising in Year Greater than 1m (mc "other" sc120) 250 TEXT Breakdown of all Provisions Utilised During the Year Greater than 1m (mc"other"sc130) 260 TEXT Breakdown of all Provisions Reversed Unused in Year Greater than 1m (mc "other" sc140) 270 TEXT Breakdown of all Provisions total "other" Greater than 1m (mc "other" sc190) 280 TEXT NHS Trust Development Authority 127

128 Provisions -2015/16 Sub SIGN Early Departure Costs Equal Pay and Agenda for Change Other Redundancy Full Year Plan Full Year Plan Legal Claims Restructuring Continuing Care Code (mc 01) (mc 02) (mc 03) (mc 05) (mc 06) (mc 07) (mc 08) (mc 10) (mc 11) 000s 000s 000s 000s 000s 000s 000s 000s 000s Opening Balance Arising During the Year Utilised During the Year Reversed Unused Unwinding of Discount Change in Discount Rate 360 +/- Transfers to NHS Foundation Trusts (for Trusts becoming FTs only) Transfers (to) / from other Public Sector Bodies 380 +/- Balance at Year end Expected Timing of Cash Flows: No Later than One Year Later than One Year and not later than Five Years Later than Five Years Explanation of Provisions in the "Other" Category 2015/16 (mc10) Sub (mc01) Code Breakdown of all Provisions Arising in Year Greater than 1m (mc "other" sc320) 450 TEXT Breakdown of all Provisions Utilised During the Year Greater than 1m (mc"other"sc330) 460 TEXT Breakdown of all Provisions Reversed Unused in Year Greater than 1m (mc "other" sc340) 470 TEXT Breakdown of all Provisions total "other" Greater than 1m (mc "other" sc390) 480 TEXT NHS Trust Development Authority 128

129 ZZZ ZZZ NHS TRUST Org Org Code: ZZZ CPID2014/15 Financial Monitoring - Full Plan Annex C2 TRU 20 FIMS : IFRIC12/UKGAAP DATA FROM HMT FORMS Sub SIGN 2014/15 Full Year Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar 2015/16 Full Year Code (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) (mc 11) (mc 12) (mc 13) (mc 14) IFRIC12/UKGAAP DATA 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s Revenue costs of IFRS: Arrangements reported on SoFP under IFRIC12 (e.g. LIFT/PFI) Depreciation charges Interest Expense Impairment charge - AME 530 +/- 0 Impairment charge - DEL 540 +/- 0 Other Expenditure Revenue Receivable from subleasing Impact on PDC dividend payable 570 +/- 0 Total IFRS Expenditure (IFRIC12) Revenue consequences of LIFT/PFI schemes under UK GAAP / ESA95 (net of any sublease income) 590 +/- 0 Net IFRS change (IFRIC12) 600 +/- IFRIC 12 Performance Calculation Net IFRS change (IFRIC12) as per sc /- Total Impairment Charges 608 +/- IFRIC 12 excluding impairment charges 612 +/- IFRIC 12 Performance Adjustment 614 +/- Capital Consequences of IFRS : LIFT/PFI and other items under IFRIC12 Capital expenditure UK GAAP Capital expenditure (Reversionary Interest) Memorandum No. of PFI/LIFT Schemes captured in figures above Descriptions of each PFI/LIFT Scheme 665 Wave y/n 675 y/n 680 y/n 685 y/n Does the Trust have a Wave1 PFI scheme not captured above under IFRIC NHS Trust Development Authority 129

130 ZZZZZZ NHS TRUST OrgOrg Code: ZZZ CPI2014/15 Financial Monitoring - Full Plan Annex C2 TRU 54 Historic Year to 31- Forecast YTD to 30-Forecast YTD to 30-Forecast YTD to 31- Forecast Year to Forecast Year to Risk Ratings Financial Metric Sub Mar-14 Jun-14 Sep-14 Dec Mar Mar-16 Code (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) 000s 000s 000s 000s 000s 000s Continuity of Services Ratings Working Capital Balance 371 Liquidity Ratio Annual Operating Expenses 372 Liquidity ratio (days) 50 % (days) Liquidity Ratio Days Liquidity Ratio Metric <-14 Revenue Available for Debt Service 375 Capital Servicing Capacity Annual Debt Service 376 Capital servicing capacity 50 % (times) Capital Servicing Capacity (times) Capital Servicing Capacity metric <1.25 Continuity of Services Rating Continuity of Services Rating for Trust NHS Trust Development Authority 130

131 ZZZ ZZZ NHS TRUST Org corg Code: ZZZ CPID2014/15 Financial Monitoring - Full Plan Annex C2 TRU 55 Sub SIGN 2014/15 Plan 2015/16 Plan Code (mc 01) (mc 02) Annual Capital Cost Absorption Rate: 000s 000s Dividends on Public Dividend Capital Opening Capital and Reserves (Total Assets Employed) Opening Adjustments 120 +/- Opening Donated Asset Net Book Value Opening Relevant Net Assets Closing Capital and Reserves (Total Assets Employed) Closing Adjustments 170 +/- Closing Donated Asset Net Book Value Adjustments to exclude significant disposals/acquisitions in closing total assets employed 185 +/- Closing Relevant Net Assets Sum of Opening/Closing Relevant Net Assets Initial Average Relevant Net Assets 212 +/- Final Average Relevant Net Assets 218 +/- Capital Cost Absorption Rate (%) 220 % Average Daily Cleared Balances in GBS/NLF Adjustment for part-year effect of significant disposals/acquisitions reported on sc /- 2014/15- External Financing Limit Sub SIGN 2014/15 Plan 2015/16 Full Year Plan 2015/16 (2 Year Plan) Code (mc 01) (mc 02) (mc 03) 000s 000s 000s EXTERNAL FINANCING LIMIT (EFL) 230 +/- 0 Cash Flow Financing 240 +/- 0 Finance Leases Taken Out in the Year Other Capital Receipts External Financing Requirement 270 +/- 0 Under/(Over) Spend against EFL 280 +/- 0 NHS Trust Development Authority 131

132 TRU 55 Annex C2 Capital Expenditure by Programme and Type Sub SIGN 2014/15 Plan Apr May Jun Jul Aug Sep Oct Nov Code (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) 000s 000s 000s 000s 000s 000s 000s 000s 000s Gross Capital Expenditure including IFRS impact Asset Transfers in to NHS Trusts - Non TCS Gross Capital Expenditure Including IFRS Impact including asset transfers Less: Book Value of Assets Disposed of to NHS Orgs Less: Book Value of Assets Disposed of to Non-NHS Orgs Less: Net Book Value of Financial Instruments (Investments) Disposed of to NHS bodies Less: Net Book Value of Financial Instruments (Investments) Disposed of to Non-NHS bodies Plus: Loss on Disposal of Donated Assets Less: Capital Grants Received Less :Donations Charge against the Capital Resource Limit (CRL) incl IFRS impact 350 +/- 0 Capital Resource Limit (CRL) incl IFRS impact Under/(Over) Spend Against CRL 370 +/- 0 IFRS Capital Expenditure IFRIC12 and Non IFRIC12 Sub SIGN 2014/15 Plan Apr May Jun Jul Aug Sep Oct Nov Code (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) 000s 000s 000s 000s 000s 000s 000s 000s 000s Impact of IFRS on Net Capital Expenditure (IFRIC12 schemes only) Impact of IFRS on Net Capital Expenditure (non-ifric12 i.e. IFRIC 4 schemes only) Total impact of IFRS UK GAAP Equivalent of IFRIC 12 Capital Expenditure for the year (Reversionary Interest) Key Expenditure Items Sub SIGN 2014/15 Plan Apr May Jun Jul Aug Sep Oct Nov Code (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) 000s 000s 000s 000s 000s 000s 000s 000s 000s Service Reconfiguration Supporting Transition to Foundation Trust status Total of Key Expenditure Items NHS Trust Development Authority 132

133 TRU 55 Capital Expenditure by Programme and Type Sub SIGN Code Gross Capital Expenditure including IFRS impact Asset Transfers in to NHS Trusts - Non TCS Gross Capital Expenditure Including IFRS Impact including asset transfers Less: Book Value of Assets Disposed of to NHS Orgs Less: Book Value of Assets Disposed of to Non-NHS Orgs Less: Net Book Value of Financial Instruments (Investments) Disposed of to NHS bodies Less: Net Book Value of Financial Instruments (Investments) Disposed of to Non-NHS bodies Plus: Loss on Disposal of Donated Assets Less: Capital Grants Received Less :Donations Charge against the Capital Resource Limit (CRL) incl IFRS impact 350 +/- Capital Resource Limit (CRL) incl IFRS impact Under/(Over) Spend Against CRL 370 +/- IFRS Capital Expenditure IFRIC12 and Non IFRIC12 Sub SIGN Code Impact of IFRS on Net Capital Expenditure (IFRIC12 schemes only) Impact of IFRS on Net Capital Expenditure (non-ifric12 i.e. IFRIC 4 schemes only) Total impact of IFRS UK GAAP Equivalent of IFRIC 12 Capital Expenditure for the year (Reversionary Interest) Key Expenditure Items Sub SIGN Code Service Reconfiguration Supporting Transition to Foundation Trust status Total of Key Expenditure Items Dec Jan Feb Mar 2015/16 Plan 2016/17 Plan 2017/18 Plan 2018/19 Plan 2014/15 to 2018/19 5 Year Plan (mc 10) (mc 11) (mc 12) (mc 13) (mc 14) (mc 15) (mc 16) (mc 17) (mc 18) 000s 000s 000s 000s 000s 000s 000s 000s 000s Dec Jan Feb Mar 2015/16 Plan 2016/17 Plan 2017/18 Plan 2018/19 Plan 2014/15 to 2018/19 5 Year Plan (mc 10) (mc 11) (mc 12) (mc 13) (mc 14) (mc 15) (mc 16) (mc 17) (mc 18) 000s 000s 000s 000s 000s 000s 000s 000s 000s Dec Jan Feb Mar 2015/16 Plan 2016/17 Plan 2017/18 Plan 2018/19 Plan 2014/15 to 2018/19 5 Year Plan (mc 10) (mc 11) (mc 12) (mc 13) (mc 14) (mc 15) (mc 16) (mc 17) (mc 18) 000s 000s 000s 000s 000s 000s 000s 000s 000s Annex C NHS Trust Development Authority 133

134 ZZZ ZZZ NHS TRUST Org corg Code: ZZZ CPID2014/15 Financial Monitoring - Full Plan Capital Analysis of Projects TRU56_MI Annex C2 Capital Project Sub Sign Type of By DH IFRS Expenditure PDC Cash Draw-down Yr 2014/15 Capital Schemes: Trust Approved Schemes (A) Identified at Plan: Code Expenditure Programme Y (IFRIC 12 or 4)/N Cfwd/In- Year/Non-PDC 2014/15 Plan Apr May Jun Jul Aug Sep (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) (mc 11) 000s 000s 000s 000s 000s 000s 000s Capital Schemes: Business Cases for NTDA approval Gross Capital Expenditure (Including IFRS) (Excluding Asset Transfers) (TRU55 sc290) NHS Trust Development Authority 134

135 ZZZ NHS TRUST Org Code: ZZZ 2014/15 Financial Monitoring - Full Plan Capital Analysis of Projects TRU56_MI Annex C2 Capital Project Capital Schemes: Trust Approved Schemes (A) Identified at Plan: Sub Code / /19 Oct Nov Dec Jan Feb Mar 2015/16 Plan 2016/17 Plan 2017/18 Plan 2018/19 Plan 2014/15 to 2018/19 5 Year Plan (mc 12) (mc 13) (mc 14) (mc 15) (mc 16) (mc 17) (mc 18) (mc 19) (mc 20) (mc 21) (mc 22) 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s Capital Schemes: Business Cases for NTDA approval Gross Capital Expenditure (Including IFRS) (Excluding Asset Transfers) (TRU55 sc290) NHS Trust Development Authority 135

136 TRU56_MI Asset Transfers In to NHS Trust (non TCS): Type of Expenditure By DH Programme IFRS Expenditure Y (IFRIC 12 or 4)/N PDC Cash Drawdown Cfwd/In- Year/Non-PDC 2014/15 Plan Apr May Jun Jul Aug Sep Non central Non central Non central Non central 0 Total Asset Transfers In to NHS Trust (non TCS) (TRU55 sc294) Capital Receipts - Disposals/Asset Transfers Out (a) Trust Approved Disposals/Asset Transfers Out (b) Disposals/Asset Transfers Out Requiring NTDA Approval Total Capital Receipts - Disposals/Asset Transfers Out Other Adjustments: Grants/Donations Total Other Adjustments: Grants/Donations Charge against CRL including IFRS impact (TRU 55 sc 350) 490 +/- 0 NHS Trust Development Authority 136

137 TRU56_MI Asset Transfers In to NHS Trust (non TCS): Oct Nov Dec Jan Feb Mar 2015/16 Plan 2016/17 Plan 2017/18 Plan 2018/19 Plan 2014/15 to 2018/19 5 Year Plan Annex C2 Total Asset Transfers In to NHS Trust (non TCS) (TRU55 sc294) Capital Receipts - Disposals/Asset Transfers Out (a) Trust Approved Disposals/Asset Transfers Out (b) Disposals/Asset Transfers Out Requiring NTDA Approval Total Capital Receipts - Disposals/Asset Transfers Out Other Adjustments: Grants/Donations Total Other Adjustments: Grants/Donations 488 Charge against CRL including IFRS impact (TRU 55 sc 350) NHS Trust Development Authority 137

138 TRU56_MI Key to Capital Expenditure Analysis Capital Project per TRU 55 (Plan) Summary Analysis Sub Sign Type of By DH IFRS Expenditure Annex C2 Code Expenditure Programme Y (plus type)/n 2014/15 Plan Apr May Jun Jul Aug Sep (mc 01) (mc 02) (mc 03) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) (mc 11) 000s 000s 000s 000s 000s 000s 000s Impact of IFRS on Net Capital Expenditure (IFRIC12 Schemes) 500 +/- Y: IFRIC 12 0 Impact of IFRS on Net Capital Expenditure (non-ifric12 Schemes ie IFRIC 4) 510 +/- Y: IFRIC 4 0 Total Impact of IFRS 520 +/- 0 Non IFRS Capital Expenditure 530 +/- N 0 Gross Capital Expenditure including Asset Transfers New Build New Build 0 Maintenance routine non backlog - locally funded Maint - routine LF 0 Backlog Maintenance Backlog 0 Equipment Equipment 0 Information Technology IT 0 Other Other 0 Gross Capital Expenditure including Asset Transfers Disposals and Transfers Grants and Donations Total Charge against CRL including IFRS impact 630 +/- 0 Maintenance - backlog - locally funded Maint - backlog LF 0 Maintenance - backlog - DH funded Maint - backlog DH 0 Technology Fund for Nursing Techno 0 Energy Efficiency Energy 0 Dementia Friendly Environments (DFE) DFE 0 Hazardous Accident Response Team (HART) HART 0 Safer Hospitals / Safer Wards Technology Fund Safer Hosp 0 Improving Birthing Environments Improving BE 0 Other Central Programme (from 337m Winter central fund) m Winter 0 Other Central Programme Other: central 0 Planned Non-Programme Capital scheme funded from PDC Non-prog PDC 0 Non Central Programme funded from exceptional PDC Exceptional PDC 0 Non Central Programme Non central 0 Gross Capital Expenditure including Asset Transfers Disposals and Transfers Grants and Donations Total Charge against CRL including IFRS impact 700 +/- 0 Total CRL including IFRS impact NHS Trust Development Authority 138

139 TRU56_MI Annex C2 Capital Project per TRU 55 (Plan) Summary Analysis Sub Code 2014/15 Oct Nov Dec Jan Feb Mar 2015/16 Plan 2016/17 Plan 2017/18 Plan 2018/19 Plan 2014/15 to 2018/19 5 Year Plan (mc 12) (mc 13) (mc 14) (mc 15) (mc 16) (mc 17) (mc 18) (mc 19) (mc 20) (mc 21) (mc 22) 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s Impact of IFRS on Net Capital Expenditure (IFRIC12 Schemes) 500 Impact of IFRS on Net Capital Expenditure (non-ifric12 Schemes ie IFRIC 4) 510 Total Impact of IFRS 520 Non IFRS Capital Expenditure 530 Gross Capital Expenditure including Asset Transfers 535 New Build 550 Maintenance routine non backlog - locally funded 560 Backlog Maintenance 562 Equipment 570 Information Technology 580 Other 590 Gross Capital Expenditure including Asset Transfers 600 Disposals and Transfers 610 Grants and Donations 620 Total Charge against CRL including IFRS impact 630 Maintenance - backlog - locally funded 635 Maintenance - backlog - DH funded 640 Technology Fund for Nursing 641 Energy Efficiency 642 Dementia Friendly Environments (DFE) 643 Hazardous Accident Response Team (HART) 644 Safer Hospitals / Safer Wards Technology Fund 646 Improving Birthing Environments 648 Other Central Programme (from 337m Winter central fund) 649 Other Central Programme 650 Planned Non-Programme Capital scheme funded from PDC 651 Non Central Programme funded from exceptional PDC 655 Non Central Programme 660 Gross Capital Expenditure including Asset Transfers 700 Disposals and Transfers 680 Grants and Donations 690 Total Charge against CRL including IFRS impact 700 Total CRL including IFRS impact NHS Trust Development Authority 139

140 TRU56_MI Memorandum - Business Cases for NTDA Approval Value 000 Annex C2 Turnover as per 2012/13 accounts 720 NTDA Limit 730 5,000 3% Prior Year Turnover 74 Trust Initial Delegated Limit 75 Name of Scheme/Project/Disposal for NTDA Approval Value Business Case planned NHS Trust Board approval date Business Case planned Submission date to NTDA of SOC (if applicable) Business Case planned Submission date to NTDA of OBC Planned Submission date to NTDA of FBC NHS Trust Development Authority 140

141 TRU56_MI Annex C2 Value 000 Aggregate Scheme/Disposals Pre-Approved by SHA/NTDA Trust Approved Schemes/Disposals over Trust Delegated Limit Total 2014/15 DH PDC Limit carried fwd Capital Expenditure 2013/14 Centrally Funded Capital Schemes /15 Maintenance - backlog - DH funded 209 Technology Fund for Nursing 300 Energy Efficiency 301 Dementia Friendly Environments (DFE) 302 Hazardous Accident Response Team (HART) 303 Safer Hospitals / Safer Wards Technology Fund 304 Improving Birthing Environments 305 Other Central Programme (from 337m Winter central fund) 306 Other Central Programme 307 Planned Non-Programme Capital scheme funded from PDC 308 Non Central Programme funded from exceptional PDC 309 NHS Trust Development Authority 141

142 ZZZ ZZZ NHS TRUST Org Org Code: ZZZ CPID2014/15 Financial Monitoring - Full Plan Annex C2 TRU 63 Capital Cash Management Plan Sub SIGN 2014/15 Plan 2015/16 Plan 2016/17 Plan 2017/18 Plan 2018/19 Plan 2014/ /19 5 Year Plan Code (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) 000s 000s 000s 000s 000s 000s PLANNED CAPITAL EXPENDITURE (RESOURCES) Gross Capital Expenditure (including IFRS impact) Less IFRS impact (included in sc100) Gross Capital Expenditure (excluding IFRS impact) PLANNED FINANCING OF CRL (CASH) Internal Sources: Planned Depreciation - Non IFRIC 12 Related Planned Depreciation - IFRIC 12 Related Less Planned Depreciation - IFRIC 12 Related Depreciation that forms Part of the Unitary Charge I&E Surplus - Attributed Financing of Capital Expenditure Net Book Value of Non Current Assets Disposed Of to NHS and non-nhs Orgs Unspent Capital PDC drawn down in PYr to fund capex in 14/ Movement in payables/receivables including Unspent Capital Cash from previous year(s) 180 +/- 0 Grants and Donations Unspent revenue cash from previous year(s) - Attributed to Financing of Capital Expenditure 210 +/- 0 Internally Generated Capital Cash External Sources: New Public Dividend Capital - Central DH Programme (Policy) Budget Allocations - Agreed/Anticipated New Public Dividend Capital - Exceptions To The Capital Regime (Exceptional PDC) Total for projects funded from additional centrally-provided capital - part of the 337m Winter Fund Planned Non-Programme Scheme funded from PDC e.g. large pre-approved schemes Asset received from other NHS Trusts, CCGs and FTs - i.e. non-tcs-related asset transfers Asset disposed to other NHS Trusts, CCGs and FTs - i.e. non- TCS-related asset transfers Other Loans Received - e.g. Salix Energy Loans Other Loans Received - London RE: FIT loans - London Trusts only New Capital Investment Loans External Capital Cash Requirement 310 +/- Total Capital Cash Financing 320 +/- Total Capital Cash Financing Available minus Gross Capital Expenditure (excl. IFRS Impact) 330 +/- NHS Trust Development Authority 142

143 TRU 63 NET BORROWING REQUIREMENT (NBR) Sub Code SIGN 2014/15 Plan 2015/16 Plan 2016/17 Plan 2017/18 Plan 2018/19 Plan 2014/ /19 5 Year Plan Annex C2 External Capital Cash Requirement 340 +/- New Working Capital Loans - FT Liquidity New Working Capital Loans - Revenue Working Capital Loans - FT Liquidity Principal Repayments: New Loans Working Capital Loans - Revenue Principal Repayments: Existing Loans Working Capital Loans - Revenue Principal Repayments: New Loans Capital Investment Loan Principal Repayments: Existing Loans Capital Investment Loan Principal Repayments: New Loans Repayment of Other Capital Investment Loans Received - e.g. Salix or London RE:FIT Loans NET BORROWING REQUIREMENT 370 +/- SUMMARY - CAPITAL PROGRAMME FUNDING SOURCES Depreciation 380 +/- I & E Surplus - current year surplus attributed to financing of capital expenditure Net NBV of asset disposals and receipts 400 +/- Unspent cash from previous financial years 410 +/- Grants & Donations PDC Capital Loan Funding TOTAL CAPITAL PROGRAMME FUNDING SOURCES CAPITAL PROGRAMME FUNDING SOURCES LESS GROSS CAPITAL EXPENDITURE NHS Trust Development Authority 143

144 TRU 63 Capital Resource Limits (CRL) and External Financing Lim Sub SIGN Initial Limits Code NBR CRL EFL Loans PDC (mc 01) (mc 02) (mc 03) (mc 04) 000s 000s 000s 000s Annex C2 Initial Capital Allocations Initial Anticipated Adjustments as per TFMS Plan Sub SIGN Code Limits Analysed by Component Part NBR CRL EFL Loans PDC (mc 01) (mc 02) (mc 03) (mc 04) 000s 000s 000s 000s Planned Non-Programme Scheme funded from PDC Programme Capital Budgets (DH schemes funded from PDC excl 337m fund) Programme Capital Budgets (Capital PDC from 337m fund) Public Dividend Capital - Exceptions to the new Capital Regime Non TCS Asset received from other NHS Trusts, CCGs and FTs Non TCS Asset disposed of to other NHS Trusts, CCGs and FTs Disposing of assets to Retained Estate 530 +/- Receiving assets from Retained Estate 540 +/- New Capital Investment Loans Capital investment Loans Repayment of Principal CRL & EFL required to cover Salix Funding 570 +/- CRL & EFL required to cover London RE:FIT Funding 580 +/- New Revenue Support Loans Revenue Support Loan Repayment of Principal New FT Liquidity Loans FT Liquidity Loans Repayment of Principal Public Dividend Capital - Revenue 630 +/- CRL required for IFRIC12 - PFI 640 +/- 0 CRL required for IFRIC12 - LIFT 650 +/- CRL required for IFRS - non- IFRIC12 i.e. IFRIC /- 0 Other loans repaid (TRU04 sc500) Other agreed by NTDA/DH 680 +/- Total Anticipated Adjustments 690 +/- Current Initial Plan Position 700 +/- NHS Trust Development Authority 144

145 ZZZ NZZZ NHS TRUST Org c Org Code: ZZZ CPID 2014/15 Financial Monitoring - Full Plan Annex C2 TRU /15 Source & Application of Funds Sub SIGN Pay Non Pay Total Code R NR Total R NR Total R NR Total (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) 000s 000s 000s 000s 000s 000s 000s 000s 000s 2013/14 prior year total income Full year effect of income changes from 2013/14 Commissioner headroom / non recurrent income - including redundancy and other restructuring costs Non-recurrent transitional income/support in excess of headroom Contractual income deductions in 2013/14 according to contract terms, including contract penalties Transactions -acquisitions or divestments - Full year effects for transactions completing up to 31/03/ /- 0 Service changes - transfers or developments - Full year effect for changes up to 31/03/ /- 0 Prior year income generation - full year effect for income generated up to 31/03/ Other 160 +/- 0 Adjusted underlying income as at 31/03/ Income Changes from 01/04/2014: Gross inflationary uplift ( %) Efficiency in tariff ( 4%) Gross Commissioner efficiency (QIPP reductions in excess of tariff deflator) Commissioner efficiency investments (QIPP investments by commissioners) Efficiency - income generation Service changes -transfers or developments with effect from 01/04/ /- 0 Volume changes (relating to continuing services) 240 +/- 0 Marginal Rate emergency tariff 250 +/- 0 Emergency Re-Admissions 260 +/- 0 Market Forces Factor 270 +/- 0 Tariff Price changes not included elsewhere 280 +/- 0 Pass throughs - income for drugs and devices excluded from the tariff 290 +/- 0 CQUIN income 300 +/- 0 Multi-Professional Education & Training tariff changes 310 +/- 0 Education and training (not including MPET tariff changes) 320 +/- 0 Research 330 +/- 0 Commissioner headroom income for pump priming QIPP / contribution to fixed / semi fixed costs 340 +/- 0 Commissioner headroom / 2.5% non recurrent income - including redundancy and other restructuring costs Non-recurrent transitional income/support in excess of headroom 360 +/- 0 Expected Transactions - for transactions completing from 01/04/14 to 31/03/15 (SEE guidance before populating this sub code) 370 +/- 0 Other 380 +/- 0 Total change in income for 2014/ /- 0 NHS Trust Development Authority 145 Total income 2014/

146 Pay R Pay NR Pay Total Non Pay R Non Pay NR Non PayTotal Total R Total NR Total 2013/14 Prior year total expenditure consistent with retained surplus / (deficit) in TRU01 sc 390 mc Annex C2 Full year effect of expenditure changes from 2013/14 Redundancy and Restructuring Costs Brought Forward impact of non delivery of recurring prior year savings Transactions -acquisitions or divestments - Full year effects for transactions completing up to 31/03/ /- 0 Service changes - transfers or developments - Full year effect for changes up to 31/03/ /- 0 Full year effect of prior year savings Other 470 +/- 0 Adjusted underlying expenditure as at 31/03/ Expenditure changes from 01/04/2014: Pay inflation / incremental drift Prices inflation Pass throughs - expenditure for drugs and devices excluded from the tariff 520 +/- 0 Service changes -transfers or developments with effect from 01/04/ /- 0 Volume changes (relating to continuing services) 540 +/- 0 Multi-Professional Education & Training tariff changes 550 +/- 0 Education and training (not including MPET tariff changes) 560 +/- 0 Research 570 +/- 0 Investment to deliver CQUIN Investments to deliver commissioner QIPP Investments to deliver other efficiencies Efficiency - Pay Efficiency - Non Pay Redundancy and Restructuring Costs Expected Transactions - for transactions completing from 01/04/14 to 31/03/15 (SEE guidance before populating this sub code) 650 +/- 0 Other 660 +/- 0 Total change in expenditure for 2014/ Total spend in 2014/15 consistent with retained surplus / (deficit) in TRU01 sc390 mc NHS Trust Development Authority 146

147 2015/16 Source & Application of Funds Sub SIGN Pay Non Pay Total Code R NR Total R NR Total R NR Total (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) 000s 000s 000s 000s 000s 000s 000s 000s 000s Annex C2 2014/15 prior year total income Full year effect of income changes from 2014/15 Commissioner headroom / non recurrent income - including redundancy and other restructuring costs Non-recurrent transitional income/support in excess of headroom 720 +/- 0 Contractual income deductions in 2014/15 according to contract terms, including contract penalties Transactions -acquisitions or divestments - Full year effects for transactions completing up to 31/03/ /- 0 Service changes - transfers or developments - Full year effect for changes up to 31/03/ /- 0 Prior year income generation - full year effect for income generated up to 31/03/ Other 770 +/- 0 Adjusted underlying income as at 31/03/ Income Changes from 01/04/15: Gross inflationary uplift Efficiency in tariff Gross Commissioner efficiency (QIPP reductions in excess of tariff deflator) Commissioner efficiency investments (QIPP investments by commissioners) Efficiency - income generation Service changes - transfers or developments with effect from 01/04/ /- 0 Volume changes (relating to continuing services) 850 +/- 0 Marginal Rate emergency tariff 860 +/- 0 Emergency Re-Admissions 870 +/- 0 Market Forces Factor 880 +/- 0 Tariff Price changes not included elsewhere 890 +/- 0 Pass throughs - income for drugs and devices excluded from the tariff 900 +/- 0 CQUIN income 910 +/- 0 Multi-Professional Education & Training tariff changes 920 +/- 0 Education and training (not including MPET tariff changes) 930 +/- 0 Research 940 +/- 0 Commissioner headroom income for pump priming QIPP / contribution to fixed / semi fixed costs 950 +/- 0 Commissioner headroom / 1% non recurrent income - including redundancy and other restructuring costs Non-recurrent transitional income/support in excess of headroom 970 +/- 0 Expected Transactions - for transactions completing from 01/04/14 to 31/03/16 (SEE guidance before populating this sub code) 980 +/- 0 Other 990 +/- 0 Total change in income for 2015/ /- 0 Total income 2015/ NHS Trust Development Authority 147

148 Pay R Pay NR Pay Total Non Pay R Non Pay NR Non PayTotal Total R Total NR Total Annex C2 2014/15 Prior year total expenditure consistent with retained surplus / (deficit) in TRU01 sc 390 mc Full year effect of expenditure changes from 2014/15 Redundancy and Restructuring Costs Transactions -acquisitions or divestments - Full year effects for transactions completing up to 31/03/ /- 0 Service changes - transfers or developments - Full year effect for changes up to 31/03/ /- 0 Full year effect of prior year efficiency savings /- 0 Other /- 0 Adjusted underlying expenditure as at 01/04/ Expenditure changes in 2015/16: Pay inflation / incremental drift Prices inflation Pass throughs - expenditure for drugs and devices excluded from the tariff /- 0 Service changes - transfers or developments with effect from 01/04/ /- 0 Volume changes (relating to continuing services) /- 0 Multi-Professional Education & Training tariff changes /- 0 Education and training (not including MPET tariff changes) /- 0 Research /- 0 Investments to deliver CQUIN Investments to deliver commissioner QIPP Investments to deliver other efficiencies Efficiency - Pay Efficiency - Non Pay Redundancy and Restructuring Costs Expected Transactions - for transactions completing from 01/04/15 to 31/03/16 (SEE guidance before populating this sub code) /- 0 Other /- 0 Total change in expenditure for 2015/ Total spend in 2015/16 consistent with retained surplus / (deficit) in TRU01 sc390 mc NHS Trust Development Authority 148

149 Annex C2 Surplus position and underlying position Sub 2013/14 % of turnover 2014/15 % of turnover 2015/16 % of turnover Code (mc 02) (mc 03) (mc 05) (mc 06) (mc 08) (mc 09) 000s 000s 000s 000s 000s 000s Retained surplus / (deficit) for the year consistent with TRU01 sc390 mc01, mc02, mc Surplus / (deficit) underlying position Contingency value (minimum 0.5% of turnover) /14 actual (value incl. sc 170) 2014/15 Plan 2015/16 Plan Memorandum - actual values included in sc170 Sub SIGN R NR Total R NR Total R NR Total % of 2013/14 underlying income Code (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s Value of income deductions for marginal rate emergency tariff Value of income deductions for emergency readmissions Value of income from Market Forces Factor Value of drugs and devices excluded from the tariff Value of Commissioner headroom income for pump priming QIPP / contribution to fixed / semi fixed costs Value of CQUIN income Memorandum - actual values included in sc100 Sub SIGN R NR Total % of 2013/14 prior year income Code (mc 01) (mc 02) (mc 03) (mc 10) 000s 000s 000s 000s Value of income deductions for mandatory fines NHS Trust Development Authority 149

150 2014/15 Source and Application of Funds Sub Category Total Total Review Summary Code Income Expenditure Expenditure Total Recurrent Non Recurrent Pay Non Pay 000s 000s 000s 000s 000s 000s Annex C2 Adjusted Surplus/(Deficit) 13/ Add back non recurring or show full year effect: Commissioner headroom income - redundancy/other restructuring 1410 Prior Year N/R / FYE Transitional income/support 1420 Prior Year N/R / FYE Non recurring income deductions 1430 Prior Year N/R / FYE Full year effect of prior year transactions 1440 Prior Year N/R / FYE Full year effect of prior year service developments 1450 Prior Year N/R / FYE Other full effects / Non recurrent expenditure effects Add back non-recurring 13/14 or FYE 14/ Efficiency movements 14/15: FYE of prior year efficiency savings 1480 Efficiency B/fwd impact of non delivery of recurring prior year savings / FYE of prior year savings 1490 Efficiency Efficiency programme 1500 Efficiency Investments to deliver other efficiencies 1510 Efficiency Efficiency in tariff (4%) 1520 Efficiency QIPP programme 1530 Efficiency Headroom efficiency 1540 Efficiency Efficiency movements 14/15: Other Changes for 2014/15: Inflationary Uplift ( %) less pay & prices inflation costs 1560 Inflation Volume changes 1570 Volume Tariff changes 1580 Tariff Change in exp CQUIN income / investment to deliver CQUIN 1590 CQUIN Redundancy/other restructuring 1600 Redundancy/Restructuring Service Changes 1610 Service Transactions 1620 Transaction Transitional income/support 1630 Transitional income/support Pass throughs - drugs and devices excluded from the tariff 1640 Other Education & Training (incl. impact of MPET tariff changes) 1650 Other Research 1660 Other Other Changes 1670 Other Other Changes for 14/15: Closing Adjusted Surplus/(Deficit) 14/ Remove non recurring income/expenditure Closing Underlying Surplus/(Deficit) 14/ NHS Trust Development Authority 150

151 Annex C2 2015/16 Source and Application of Funds Sub Category Total Total Review Summary Code Income Expenditure Expenditure Total Recurrent Non Recurrent Pay Non Pay 000s 000s 000s 000s 000s 000s Adjusted Surplus/(Deficit) 14/ Add back non recurring or show full year effect: Commissioner headroom income - redundancy/other restructuring 1730 Prior Year N/R / FYE Transitional income/support 1740 Prior Year N/R / FYE Non recurring income deductions 1750 Prior Year N/R / FYE Full year effect of prior year transactions 1760 Prior Year N/R / FYE Full year effect of prior year service developments 1770 Prior Year N/R / FYE Other full effects / Non recurrent expenditure effects Add back non-recurring 14/15 or FYE 15/ Efficiency movements 15/16: FYE of prior year efficiency savings 1800 Efficiency B/fwd impact of non delivery of recurring prior year savings / FYE of prior year savings 1810 Efficiency Efficiency programme 1820 Efficiency Investments to deliver other efficiencies 1830 Efficiency Efficiency in tariff 1840 Efficiency QIPP programme 1850 Efficiency Headroom efficiency 1860 Efficiency Efficiency movements 15/16: Other Changes for 2015/16: Inflationary Uplift less pay & prices inflation costs 1880 Inflation Volume changes 1890 Volume Tariff changes 1900 Tariff Change in exp CQUIN income / investment to deliver CQUIN 1910 CQUIN Redundancy/other restructuring 1920 Redundancy/Restructuring Service Changes 1930 Service Transactions 1940 Transaction Transitional income/support 1950 Transitional income/support Pass throughs - drugs and devices excluded from the tariff 1960 Other Education & Training (incl. impact of MPET tariff changes) 1970 Other Research 1980 Other Other Changes 1990 Other Other Changes for 15/16: Closing Adjusted Surplus/(Deficit) 15/ Remove non recurring income/expenditure Closing Underlying Surplus/(Deficit) 15/ NHS Trust Development Authority 151

152 ZZZ N ZZZ NHS TRUST Org coorg Code: ZZZ CPID -2014/15 Financial Monitoring - Full Plan Annex C2 TRU 65 Efficiency Programme Status: Fully Developed, Plans in Progress, Opportunity or Unidentified Recurrent (R) or Non recurrent (NR) Category: Pay (Skill Mix), Pay (WTE reduction), Non Pay and Income Risk Rating High (H), Medium (M), or Low (L) (If Unidentified must be high risk) Total 14/ /15 Apr May Jun Jul Aug (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) 000s 000s 000s 000s 000s 000s Description of scheme Savings schemes 2014/ Total 2014/15 schemes (sc 100) NHS Trust Development Authority 152

153 ZZZ NHS TRUST Org Code: ZZZ 2014/15 Financial Monitoring - Full Plan Annex C2 TRU 65 Efficiency Programme Full Year Effect (FYE) Savings in 2015/16 above or below that made in 2014/15 5 Monthly Profile (in Year Savings only) Sep Oct Nov Dec Jan Feb Mar (mc 11) (mc 12) (mc 13) (mc 14) (mc 15) (mc 16) (mc 17) (mc 18) (mc 19) 000s 000s 000s 000s 000s 000s 000s 000s 000s Description of scheme Savings schemes 2014/15 Total 2014/15 schemes (sc 100) NHS Trust Development Authority 153

154 TRU 65 Annex C New saving schemes 2015/16 Status: Fully Developed, Plans in Progress, Opportunity or Unidentified Recurrent (R) or Non recurrent (NR) Category: Pay (Skill Mix), Pay (WTE reduction), Non Pay and Income Risk Rating High (H), Medium (M), or Low (L) (If Unidentified must be high risk) 69 Total 2015/16 New schemes (sc 110) 100 Total (sc120) NHS Trust Development Authority 154

155 TRU 65 Annex C2 New saving schemes 2015/16 New Savings Schemes in 2015/16 000s Total 2015/16 New schemes (sc 110) Total (sc120) 0 0 NHS Trust Development Authority 155

156 TRU 65 Annex C2 Sub Total 2014/15 Efficiency Fully Developed Plans in Progress Opportunity Unidentified Recurrent Non Recurrent High Risk Medium Risk 2014/15 Efficiencies Summary Information Code (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) 000s 000s 000s 000s 000s 000s 000s 000s 000s Total Efficiencies by Category Savings - Pay (Skill Mix) 13 Savings - Pay (WTE reductions) 14 Savings - Non Pay 15 Income 19 Total Efficiency 20 Proportion of total % 210 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Sub Total 2015/16 Efficiency Fully Developed Plans in Progress Opportunity Unidentified Recurrent Non Recurrent High Risk Medium Risk 2015/16 Efficiencies Summary Information Code (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) 000s 000s 000s 000s 000s 000s 000s 000s 000s Total Efficiencies by Category Savings - Pay (Skill Mix) 22 Savings - Pay (WTE reductions) 23 Savings - Non Pay 24 Income 28 Total Efficiency 29 Proportion of total % 300 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! NHS Trust Development Authority 156

157 TRU 65 Savings in 2015/16 above or below that made in 2014/15 Annex C2 Low Risk Total Recurrent Non Recurrent High Risk Medium Risk Low Risk 2014/15 Efficiencies Summary Information (mc 11) (mc 12) (mc 13) (mc 14) (mc 15) (mc 16) (mc 17) 000s 000s 000s 000s 000s 000s 000s Total Efficiencies by Category Savings - Pay (Skill Mix) Savings - Pay (WTE reductions) Savings - Non Pay Income Total Efficiency Proportion of total % #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Low Risk 2015/16 Efficiencies Summary Information (mc 11) 000s Total Efficiencies by Category Savings - Pay (Skill Mix) Savings - Pay (WTE reductions) Savings - Non Pay Income Total Efficiency Proportion of total % #DIV/0! NHS Trust Development Authority 157

158 ZZZ ZZZ NHS TRUST Org corg Code: ZZZ CPID2014/15 Financial Monitoring - Full Plan Annex C2 TRU 67 (Metrics derived from Source and Application of Funds) Efficiency as a percentage of planned expenditure (3 years) Sub 2013/14 Total 2014/15 Total 2015/16 Total Code (mc01) (mc02) (mc03) 000s 000s 000s Total efficiency achieved 2013/14 and required in 2014/15 and 2015/ Total forecast expenditure in 2013/14 less efficiencies and planned expenditure in 2014/15 and 2015/16 excluding current year efficiencies 11 Efficiency as a percentage of planned expenditure Drivers of Efficiency in 2014/15 and 2015/16 (2 years only) Sub 2014/15 Total % of total 2014/15 efficiency 2015/16 Total % of total 2015/16 efficiency Code (mc01) (mc02) (mc03) (mc04) 000s 000s Efficiency driven by price effects Tariff deflation Tariff Price changes not included elsewhere Market Forces Factor Inflation costs in excess of tariff funding Sub Total Marginal Rate emergency tariff Emergency Re-Admissions Sub Total Total efficiency driven by price effects Surplus movement Brought Forward impact of non delivery of recurring prior year savings Changes in non patient care income and associated expenditure Other drivers of efficiency Total efficiency Sub 2013/14 Total 2014/15 Total 2015/16 Total Normalised position (3 years) Code (mc01) (mc02) (mc03) 000s 000s 000s Retained surplus / (deficit) for the year consistent with TRU01 sc390 mc01,02,15 27 Adjusted for: 280 Restructuring costs 29 Non-recurrent transitional income/support in excess of headroom 30 Normalised surplus / (deficit) 31 NHS Trust Development Authority 158

159 ZZZ ZZZ NHS TRUST Org Org Code: ZZZ CPID2014/15 Financial Monitoring - Full Plan Annex C2 TRU /14 CCG Revenue from Patient Care Activities 2013/14 CCG Revenue from Patient Care Activities split by commissioner Excluded Drugs and Devices Community Services Mental Health Ambulance Other FOT Revenue included 13/14 (Total feeds to TRU05 sc120 mc01) Elective Non-Elective Outpatients A&E Attendances - Attendances - Inpatients Day cases 1st f/up Org (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) (mc 11) (mc 12) Region Org name Code 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s Non-Contract Activity Income CNCA 0 Other CCGs (Individually less than 5 million) COTH 0 London NHS Barking & Dagenham CCG 07L 0 London NHS Barnet CCG 07M 0 London NHS Bexley CCG 07N 0 London NHS Brent CCG 07P 0 London NHS Bromley CCG 07Q 0 London NHS Camden CCG 07R 0 London NHS Central London (Westminster) CCG 09A 0 London NHS City and Hackney CCG 07T 0 London NHS Croydon CCG 07V 0 London NHS Ealing CCG 07W 0 London NHS Enfield CCG 07X 0 London NHS Greenwich CCG 08A 0 London NHS Hammersmith and Fulham CCG 08C 0 London NHS Haringey CCG 08D 0 London NHS Harrow CCG 08E 0 London NHS Havering CCG 08F 0 London NHS Hillingdon CCG 08G 0 London NHS Hounslow CCG 07Y 0 London NHS Islington CCG 08H 0 London NHS Kingston CCG 08J 0 London NHS Lambeth CCG 08K 0 London NHS Lewisham CCG 08L 0 London NHS Merton CCG 08R 0 London NHS Newham CCG 08M 0 London NHS Redbridge CCG 08N 0 London NHS Richmond CCG 08P 0 London NHS Southwark CCG 08Q 0 London NHS Sutton CCG 08T 0 London NHS Tower Hamlets CCG 08V 0 London NHS Waltham Forest CCG 08W 0 London NHS Wandsworth CCG 08X 0 London NHS West London (Kensington and Chelsea, Queens Park and Paddington) CCG 08Y 0 Midlands and East NHS Basildon and Brentwood CCG 99E 0 Midlands and East NHS Bedfordshire CCG 06F 0 Midlands and East NHS Birmingham CrossCity and North East Birmingham CCG 04W 0 Midlands and East NHS Birmingham South and Central CCG 04X 0 Midlands and East NHS Cambridgeshire and Peterborough CCG 06H 0 Midlands and East NHS Cannock Chase CCG 04Y 0 Midlands and East NHS Castle Point and Rochford CCG 99F 0 Midlands and East NHS Corby CCG 03V 0 Midlands and East NHS Coventry and Rugby CCG 05A 0 Midlands and East NHS Dudley CCG 05C 0 Midlands and East NHS East and North Hertfordshire CCG 06K 0 Midlands and East NHS East Leicestershire and Rutland CCG 03W 0 Midlands and East NHS East Staffordshire CCG 05D 0 Midlands and East NHS Erewash CCG 03X 0 Midlands and East NHS Great Yarmouth & Waveney CCG 06M 0 Midlands and East NHS Hardwick CCG 03Y 0 Midlands and East NHS Herefordshire CCG 05F 0 Midlands and East NHS Herts Valleys CCG 06N 0 Midlands and East NHS Ipswich and East Suffolk CCG 06L 0 Midlands and East NHS Leicester City CCG 04C 0 Midlands and East NHS Lincolnshire East CCG 03T 0 Midlands and East NHS Lincolnshire West CCG 04D 0 Midlands and East NHS Luton CCG 06P 0 Midlands and East NHS Mansfield & Ashfield CCG 04E 0 Midlands and East NHS Mid Essex CCG 06Q 0 NHS Trust Development Authority 159

160 TRU /14 CCG Revenue from Patient Care Activities 2013/14 CCG Revenue from Patient Care Activities split by commissioner Excluded Drugs and Devices Community Services Mental Health Ambulance Other FOT Revenue included 13/14 (Total feeds to TRU05 sc120 mc01) Elective Non-Elective Outpatients A&E Attendances - Attendances - Inpatients Day cases 1st f/up Org (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) (mc 11) (mc 12) Region Org name Code 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s Midlands and East NHS Milton Keynes CCG 04F 0 Midlands and East NHS Nene CCG 04G 0 Midlands and East NHS Newark & Sherwood CCG 04H 0 Midlands and East NHS North Derbyshire CCG 04J 0 Midlands and East NHS North East Essex CCG 06T 0 Midlands and East NHS North Norfolk CCG 06V 0 Midlands and East NHS North Staffordshire CCG 05G 0 Midlands and East NHS Norwich CCG 06W 0 Midlands and East NHS Nottingham City CCG 04K 0 Midlands and East NHS Nottingham North & East CCG 04L 0 Midlands and East NHS Nottingham West CCG 04M 0 Midlands and East NHS Redditch and Bromsgrove CCG 05J 0 Midlands and East NHS Rushcliffe CCG 04N 0 Midlands and East NHS Sandwell and West Birmingham CCG 05L 0 Midlands and East NHS Shropshire CCG 05N 0 Midlands and East NHS Solihull CCG 05P 0 Midlands and East NHS South East Staffs and Seisdon Peninsular CCG 05Q 0 Midlands and East NHS South Lincolnshire CCG 99D 0 Midlands and East NHS South Norfolk CCG 06Y 0 Midlands and East NHS South Warwickshire CCG 05R 0 Midlands and East NHS South West Lincolnshire CCG 04Q 0 Midlands and East NHS South Worcestershire CCG 05T 0 Midlands and East NHS Southend CCG 99G 0 Midlands and East NHS Southern Derbyshire CCG 04R 0 Midlands and East NHS Stafford and Surrounds CCG 05V 0 Midlands and East NHS Stoke on Trent CCG 05W 0 Midlands and East NHS Telford & Wrekin CCG 05X 0 Midlands and East NHS Thurrock CCG 07G 0 Midlands and East NHS Walsall CCG 05Y 0 Midlands and East NHS Warwickshire North CCG 05H 0 Midlands and East NHS West Essex CCG 07H 0 Midlands and East NHS West Leicestershire CCG 04V 0 Midlands and East NHS West Norfolk CCG 07J 0 Midlands and East NHS West Suffolk CCG 07K 0 Midlands and East NHS Wolverhampton CCG 06A 0 Midlands and East NHS Wyre Forest CCG 06D 0 North NHS Airedale, Wharfedale and Craven CCG 02N 0 North NHS Barnsley CCG 02P 0 North NHS Bassetlaw CCG 02Q 0 North NHS Blackburn with Darwen CCG 00Q 0 North NHS Blackpool CCG 00R 0 North NHS Bolton CCG 00T 0 North NHS Bradford City CCG 02W 0 North NHS Bradford Districts CCG 02R 0 North NHS Bury CCG 00V 0 North NHS Calderdale CCG 02T 0 North NHS Central Manchester CCG 00W 0 North NHS Chorley and South Ribble CCG 00X 0 North NHS Cumbria CCG 01H 0 North NHS Darlington CCG 00C 0 North NHS Doncaster CCG 02X 0 North NHS Durham Dales, Easington and Sedgefield CCG 00D 0 North NHS East Lancashire CCG 01A 0 North NHS East Riding of Yorkshire CCG 02Y 0 North NHS Eastern Cheshire CCG 01C 0 North NHS Fylde & Wyre CCG 02M 0 North NHS Gateshead CCG 00F 0 North NHS Greater Huddersfield CCG 03A 0 North NHS Greater Preston CCG 01E 0 North NHS Halton CCG 01F 0 North NHS Hambleton, Richmondshire and Whitby CCG 03D 0 North NHS Harrogate and Rural District CCG 03E 0 North NHS Hartlepool and Stockton-on-Tees CCG 00K 0 North NHS Heywood, Middleton & Rochdale CCG 01D 0 North NHS Hull CCG 03F 0 North NHS Knowsley CCG 01J 0 North NHS Lancashire North CCG 01K 0 North NHS Leeds North CCG 02V 0 North NHS Leeds South and East CCG 03G 0 North NHS Leeds West CCG 03C 0 NHS Trust Development Authority 160 Annex C2

161 TRU /14 CCG Revenue from Patient Care Activities 2013/14 CCG Revenue from Patient Care Activities split by commissioner Excluded Drugs and Devices Community Services Mental Health Ambulance Other FOT Revenue included 13/14 (Total feeds to TRU05 sc120 mc01) Elective Non-Elective Outpatients A&E Attendances - Attendances - Inpatients Day cases 1st f/up Org (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) (mc 11) (mc 12) Region Org name Code 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s North NHS Liverpool CCG 99A 0 North NHS Newcastle North and East CCG 00G 0 North NHS Newcastle West CCG 00H 0 North NHS North Durham CCG 00J 0 North NHS North East Lincolnshire CCG 03H 0 North NHS North Kirklees CCG 03J 0 North NHS North Lincolnshire CCG 03K 0 North NHS North Manchester CCG 01M 0 North NHS North Tyneside CCG 99C 0 North NHS Northumberland CCG 00L 0 North NHS Oldham CCG 00Y 0 North NHS Rotherham CCG 03L 0 North NHS Salford CCG 01G 0 North NHS Scarborough and Ryedale CCG 03M 0 North NHS Sheffield CCG 03N 0 North NHS South Cheshire CCG 01R 0 North NHS South Manchester CCG 01N 0 North NHS South Tees CCG 00M 0 North NHS South Sefton CCG 01T 0 North NHS South Tyneside CCG 00N 0 North NHS Southport and Formby CCG 01V 0 North NHS St Helens CCG 01X 0 North NHS Stockport CCG 01W 0 North NHS Sunderland CCG 00P 0 North NHS Tameside and Glossop CCG 01Y 0 North NHS Trafford CCG 02A 0 North NHS Vale of York CCG 03Q 0 North NHS Vale Royal CCG 02D 0 North NHS Wakefield CCG 03R 0 North NHS Warrington CCG 02E 0 North NHS West Cheshire CCG 02F 0 North NHS West Lancashire CCG 02G 0 North NHS Wigan Borough CCG 02H 0 North NHS Wirral CCG 12F 0 South NHS Ashford CCG 09C 0 South NHS Aylesbury Vale CCG 10Y 0 South NHS Bath and North East Somerset CCG 11E 0 South NHS Bracknell and Ascot CCG 10G 0 South NHS Brighton & Hove CCG 09D 0 South NHS Bristol CCG 11H 0 South NHS North Hampshire CCG 10J 0 South NHS Canterbury and Coastal CCG 09E 0 South NHS Chiltern CCG 10H 0 South NHS Coastal West Sussex CCG 09G 0 South NHS Crawley CCG 09H 0 South NHS Dartford, Gravesham and Swanley CCG 09J 0 South NHS Dorset CCG 11J 0 South NHS East Surrey CCG 09L 0 South NHS Eastbourne, Hailsham and Seaford CCG 09F 0 South NHS Fareham and Gosport CCG 10K 0 South NHS Gloucestershire CCG 11M 0 South NHS Guildford and Waverley CCG 09N 0 South NHS Hastings & Rother CCG 09P 0 South NHS High Weald Lewes Havens CCG 99K 0 South NHS Horsham and Mid Sussex CCG 09X 0 South NHS Isle of Wight CCG 10L 0 South NHS Kernow CCG 11N 0 South NHS Medway CCG 09W 0 South NHS Newbury and District CCG 10M 0 South NHS North & West Reading CCG 10N 0 South NHS North East Hampshire and Farnham CCG 99M 0 South NHS North Somerset CCG 11T 0 South NHS North West Surrey CCG 09Y 0 South NHS North, East, West Devon CCG 99P 0 South NHS Oxfordshire CCG 10Q 0 South NHS Portsmouth CCG 10R 0 South NHS Slough CCG 10T 0 South NHS Somerset CCG 11X 0 South NHS South Devon and Torbay CCG 99Q 0 South NHS South Eastern Hampshire CCG 10V 0 South NHS South Gloucestershire CCG 12A 0 South NHS South Kent Coast CCG 10A 0 NHS Trust Development Authority 161 South NHS South Reading CCG 10W 0 South NHS Southampton CCG 10X 0 Annex C2

162 TRU /14 CCG Revenue from Patient Care Activities 2013/14 CCG Revenue from Patient Care Activities split by commissioner Excluded Drugs and Devices Community Services Mental Health Ambulance Other FOT Revenue included 13/14 (Total feeds to TRU05 sc120 mc01) Elective Non-Elective Outpatients A&E Attendances - Attendances - Inpatients Day cases 1st f/up Org (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) (mc 11) (mc 12) Region Org name Code 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s South NHS Surrey Downs CCG 99H 0 South NHS Surrey Heath CCG 10C 0 South NHS Swale CCG 10D 0 South NHS Swindon CCG 12D 0 South NHS Thanet CCG 10E 0 South NHS West Hampshire CCG 11A 0 South NHS West Kent CCG 99J 0 South NHS Wiltshire CCG 99N 0 South NHS Windsor, Ascot and Maidenhead CCG 11C 0 South NHS Wokingham CCG 11D 0 Total CCG Revenue sc10 0 Annex C2 NHS Trust Development Authority 162

163 TRU /14 CCG Revenue from Patient Care Activities 2013/14 CCG Revenue from Patient Care Activities split by commissioner Excluded Drugs and Devices Community Services Mental Health Ambulance Other Elective Non-Elective Outpatients A&E Attendances - Attendances - Inpatients Day cases 1st f/up Org (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) (mc 11) (mc 12) Region Org name Code 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s Annex C2 FOT Revenue included 13/14 (Total feeds to TRU05 sc120 mc01) 2013/14 NHS England (LATs) Revenue from Patient Care Activities 2013/14 NHS England (LATs) Revenue from Patient Care Activities split by commissioner Excluded Drugs and Devices Community Services Mental Health Ambulance Other FOT Revenue included 13/14 (Total feeds to TRU05 sc115 mc01) Elective Non-Elective Outpatients A&E Attendances - Attendances - Inpatients Day cases 1st f/up Org (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) (mc 11) (mc 12) Region Organisation Name Code 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s Non-Contract Activity Income LNCA 0 Other LATs (Individually less than 5 million) LOTH 0 London London Q62 0 Midlands and East Arden, Herefordshire and Worcestershire Q53 0 Midlands and East Birmingham and the Black Country Q54 0 Midlands and East Derbyshire and Nottinghamshire Q55 0 Midlands and East East Anglia Q56 0 Midlands and East Essex Q57 0 Midlands and East Herefordshire and the South Midlands Q58 0 Midlands and East Leicestershire and Lincolnshire Q59 0 Midlands and East Shropshire and Staffordshire Q6 North Cheshire, Warrington and Wirral Q44 0 North Durham, Darlington and Tees Q45 0 North Greater Manchester Q46 0 North Lancashire Q47 0 North Merseyside Q48 0 North Cumbria, Northumberland, Tyne and Wear Q49 0 North North Yorkshire and Humber Q5 North South Yorkshire and Bassetlaw Q51 0 North West Yorkshire Q52 0 South Bath, Gloucestershire, Swindon and Wiltshire Q64 0 South Bristol, North Somerset, Somerset and South Gloucestershire Q65 0 South Devon, Cornwall and Isles of Scilly Q66 0 South Kent and Medway Q67 0 South Surrey and Sussex Q68 0 South Thames Valley Q69 0 South Wessex Q7 Total NHS England Revenue sc20 0 NHS Trust Development Authority 163

164 ZZZ ZZZ NHS TRUST Org Org Code: ZZZ CPI 2014/15 Financial Monitoring - Full Plan TRU /15 CCG Revenue from Patient Care Activities 2014/15 CCG Revenue from Patient Care Activities split by c Annex C2 Excluded Elective Non-Elective Outpatients A&E Drugs and Devices Community Services Mental Health Ambulance Other Inpatients Day cases Attendances - 1st Attendances - f/up Org (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) (mc 11) Region Org name Code 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s Non-Contract Activity Income CNCA Other CCGs (Individually less than 5 million) COTH London NHS Barking & Dagenham CCG 07L London NHS Barnet CCG 07M London NHS Bexley CCG 07N London NHS Brent CCG 07P London NHS Bromley CCG 07Q London NHS Camden CCG 07R London NHS Central London (Westminster) CCG 09A London NHS City and Hackney CCG 07T London NHS Croydon CCG 07V London NHS Ealing CCG 07W London NHS Enfield CCG 07X London NHS Greenwich CCG 08A London NHS Hammersmith and Fulham CCG 08C London NHS Haringey CCG 08D London NHS Harrow CCG 08E London NHS Havering CCG 08F London NHS Hillingdon CCG 08G London NHS Hounslow CCG 07Y London NHS Islington CCG 08H London NHS Kingston CCG 08J London NHS Lambeth CCG 08K London NHS Lewisham CCG 08L London NHS Merton CCG 08R London NHS Newham CCG 08M London NHS Redbridge CCG 08N London NHS Richmond CCG 08P London NHS Southwark CCG 08Q London NHS Sutton CCG 08T London NHS Tower Hamlets CCG 08V London NHS Waltham Forest CCG 08W London NHS Wandsworth CCG 08X London NHS West London (Kensington and Chelsea, Queens Park and Paddington) CCG 08Y Midlands and East NHS Basildon and Brentwood CCG 99E Midlands and East NHS Bedfordshire CCG 06F Midlands and East NHS Birmingham CrossCity and North East Birmingham CCG 04W Midlands and East NHS Birmingham South and Central CCG 04X Midlands and East NHS Cambridgeshire and Peterborough CCG 06H Midlands and East NHS Cannock Chase CCG 04Y Midlands and East NHS Castle Point and Rochford CCG 99F Midlands and East NHS Corby CCG 03V Midlands and East NHS Coventry and Rugby CCG 05A Midlands and East NHS Dudley CCG 05C Midlands and East NHS East and North Hertfordshire CCG 06K Midlands and East NHS East Leicestershire and Rutland CCG 03W Midlands and East NHS East Staffordshire CCG 05D Midlands and East NHS Erewash CCG 03X Midlands and East NHS Great Yarmouth & Waveney CCG 06M Midlands and East NHS Hardwick CCG 03Y Midlands and East NHS Herefordshire CCG 05F Midlands and East NHS Herts Valleys CCG 06N Midlands and East NHS Ipswich and East Suffolk CCG 06L Midlands and East NHS Leicester City CCG 04C Midlands and East NHS Lincolnshire East CCG 03T Midlands and East NHS Lincolnshire West CCG 04D Midlands and East NHS Luton CCG 06P Midlands and East NHS Mansfield & Ashfield CCG 04E Midlands and East NHS Mid Essex CCG 06Q NHS Trust Development Authority 164

165 ZZZ NHS TRUST Org Code: ZZZ 2014/15 Financial Monitoring - Full Plan TRU /15 CCG Revenue from Patient Care Activities commissioner Annex C2 Revenue included in plan 14/15 (Total feeds to TRU05 sc120 mc02) Adjustments on revenue included in plan to give expected contract value Explanation of adjustments made to revenue expected in plan (e.g. non deliver of QIPP, over performance) Expected total contracted revenue with this commissioner in 14/15 Contract Signed Actual / expected date of contract signature Org Region Org name Code Non-Contract Activity Income CNCA Other CCGs (Individually less than 5 million) COTH London NHS Barking & Dagenham CCG 07L London NHS Barnet CCG 07M London NHS Bexley CCG 07N London NHS Brent CCG 07P London NHS Bromley CCG 07Q London NHS Camden CCG 07R London NHS Central London (Westminster) CCG 09A London NHS City and Hackney CCG 07T London NHS Croydon CCG 07V London NHS Ealing CCG 07W London NHS Enfield CCG 07X London NHS Greenwich CCG 08A London NHS Hammersmith and Fulham CCG 08C London NHS Haringey CCG 08D London NHS Harrow CCG 08E London NHS Havering CCG 08F London NHS Hillingdon CCG 08G London NHS Hounslow CCG 07Y London NHS Islington CCG 08H London NHS Kingston CCG 08J London NHS Lambeth CCG 08K London NHS Lewisham CCG 08L London NHS Merton CCG 08R London NHS Newham CCG 08M London NHS Redbridge CCG 08N London NHS Richmond CCG 08P London NHS Southwark CCG 08Q London NHS Sutton CCG 08T London NHS Tower Hamlets CCG 08V London NHS Waltham Forest CCG 08W London NHS Wandsworth CCG 08X London NHS West London (Kensington and Chelsea, Queens Park and Paddington) CCG 08Y Midlands and East NHS Basildon and Brentwood CCG 99E Midlands and East NHS Bedfordshire CCG 06F Midlands and East NHS Birmingham CrossCity and North East Birmingham CCG 04W Midlands and East NHS Birmingham South and Central CCG 04X Midlands and East NHS Cambridgeshire and Peterborough CCG 06H Midlands and East NHS Cannock Chase CCG 04Y Midlands and East NHS Castle Point and Rochford CCG 99F Midlands and East NHS Corby CCG 03V Midlands and East NHS Coventry and Rugby CCG 05A Midlands and East NHS Dudley CCG 05C Midlands and East NHS East and North Hertfordshire CCG 06K Midlands and East NHS East Leicestershire and Rutland CCG 03W Midlands and East NHS East Staffordshire CCG 05D Midlands and East NHS Erewash CCG 03X Midlands and East NHS Great Yarmouth & Waveney CCG 06M Midlands and East NHS Hardwick CCG 03Y Midlands and East NHS Herefordshire CCG 05F Midlands and East NHS Herts Valleys CCG 06N Midlands and East NHS Ipswich and East Suffolk CCG 06L Midlands and East NHS Leicester City CCG 04C Midlands and East NHS Lincolnshire East CCG 03T Midlands and East NHS Lincolnshire West CCG 04D Midlands and East NHS Luton CCG 06P Midlands and East NHS Mansfield & Ashfield CCG 04E Midlands and East NHS Mid Essex CCG 06Q (mc 12) (mc 13) (mc 14) (mc 15) (mc 16) (mc 17) 000s 000s 000s Y/N DD/MM/YYYY NHS Trust Development Authority 165

166 TRU /15 CCG Revenue from Patient Care Activities 2014/15 CCG Revenue from Patient Care Activities split by c Annex C2 Excluded Drugs and Devices Community Services Mental Health Ambulance Other Elective Non-Elective Outpatients A&E Attendances - Attendances - Inpatients Day cases 1st f/up Org (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) (mc 11) Region Org name Code 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s Midlands and East NHS Milton Keynes CCG 04F Midlands and East NHS Nene CCG 04G Midlands and East NHS Newark & Sherwood CCG 04H Midlands and East NHS North Derbyshire CCG 04J Midlands and East NHS North East Essex CCG 06T Midlands and East NHS North Norfolk CCG 06V Midlands and East NHS North Staffordshire CCG 05G Midlands and East NHS Norwich CCG 06W Midlands and East NHS Nottingham City CCG 04K Midlands and East NHS Nottingham North & East CCG 04L Midlands and East NHS Nottingham West CCG 04M Midlands and East NHS Redditch and Bromsgrove CCG 05J Midlands and East NHS Rushcliffe CCG 04N Midlands and East NHS Sandwell and West Birmingham CCG 05L Midlands and East NHS Shropshire CCG 05N Midlands and East NHS Solihull CCG 05P Midlands and East NHS South East Staffs and Seisdon Peninsular CCG 05Q Midlands and East NHS South Lincolnshire CCG 99D Midlands and East NHS South Norfolk CCG 06Y Midlands and East NHS South Warwickshire CCG 05R Midlands and East NHS South West Lincolnshire CCG 04Q Midlands and East NHS South Worcestershire CCG 05T Midlands and East NHS Southend CCG 99G Midlands and East NHS Southern Derbyshire CCG 04R Midlands and East NHS Stafford and Surrounds CCG 05V Midlands and East NHS Stoke on Trent CCG 05W Midlands and East NHS Telford & Wrekin CCG 05X Midlands and East NHS Thurrock CCG 07G Midlands and East NHS Walsall CCG 05Y Midlands and East NHS Warwickshire North CCG 05H Midlands and East NHS West Essex CCG 07H Midlands and East NHS West Leicestershire CCG 04V Midlands and East NHS West Norfolk CCG 07J Midlands and East NHS West Suffolk CCG 07K Midlands and East NHS Wolverhampton CCG 06A Midlands and East NHS Wyre Forest CCG 06D North NHS Airedale, Wharfedale and Craven CCG 02N North NHS Barnsley CCG 02P North NHS Bassetlaw CCG 02Q North NHS Blackburn with Darwen CCG 00Q North NHS Blackpool CCG 00R North NHS Bolton CCG 00T North NHS Bradford City CCG 02W North NHS Bradford Districts CCG 02R North NHS Bury CCG 00V North NHS Calderdale CCG 02T North NHS Central Manchester CCG 00W North NHS Chorley and South Ribble CCG 00X North NHS Cumbria CCG 01H North NHS Darlington CCG 00C North NHS Doncaster CCG 02X North NHS Durham Dales, Easington and Sedgefield CCG 00D North NHS East Lancashire CCG 01A North NHS East Riding of Yorkshire CCG 02Y North NHS Eastern Cheshire CCG 01C North NHS Fylde & Wyre CCG 02M North NHS Gateshead CCG 00F North NHS Greater Huddersfield CCG 03A North NHS Greater Preston CCG 01E North NHS Halton CCG 01F North NHS Hambleton, Richmondshire and Whitby CCG 03D North NHS Harrogate and Rural District CCG 03E North NHS Hartlepool and Stockton-on-Tees CCG 00K North NHS Heywood, Middleton & Rochdale CCG 01D North NHS Hull CCG 03F North NHS Knowsley CCG 01J North NHS Lancashire North CCG 01K North NHS Leeds North CCG 02V North NHS Leeds South and East CCG 03G North NHS Leeds West CCG 03C NHS Trust Development Authority 166

167 TRU /15 CCG Revenue from Patient Care Activities commissioner Revenue included in plan 14/15 (Total feeds to TRU05 sc120 mc02) Adjustments on revenue included in plan to give expected contract value Explanation of adjustments made to revenue expected in plan (e.g. non deliver of QIPP, over performance) Expected total contracted revenue with this commissioner in 14/15 Contract Signed Actual / expected date of contract signature Annex C2 Org Region Org name Code Midlands and East NHS Milton Keynes CCG 04F Midlands and East NHS Nene CCG 04G Midlands and East NHS Newark & Sherwood CCG 04H Midlands and East NHS North Derbyshire CCG 04J Midlands and East NHS North East Essex CCG 06T Midlands and East NHS North Norfolk CCG 06V Midlands and East NHS North Staffordshire CCG 05G Midlands and East NHS Norwich CCG 06W Midlands and East NHS Nottingham City CCG 04K Midlands and East NHS Nottingham North & East CCG 04L Midlands and East NHS Nottingham West CCG 04M Midlands and East NHS Redditch and Bromsgrove CCG 05J Midlands and East NHS Rushcliffe CCG 04N Midlands and East NHS Sandwell and West Birmingham CCG 05L Midlands and East NHS Shropshire CCG 05N Midlands and East NHS Solihull CCG 05P Midlands and East NHS South East Staffs and Seisdon Peninsular CCG 05Q Midlands and East NHS South Lincolnshire CCG 99D Midlands and East NHS South Norfolk CCG 06Y Midlands and East NHS South Warwickshire CCG 05R Midlands and East NHS South West Lincolnshire CCG 04Q Midlands and East NHS South Worcestershire CCG 05T Midlands and East NHS Southend CCG 99G Midlands and East NHS Southern Derbyshire CCG 04R Midlands and East NHS Stafford and Surrounds CCG 05V Midlands and East NHS Stoke on Trent CCG 05W Midlands and East NHS Telford & Wrekin CCG 05X Midlands and East NHS Thurrock CCG 07G Midlands and East NHS Walsall CCG 05Y Midlands and East NHS Warwickshire North CCG 05H Midlands and East NHS West Essex CCG 07H Midlands and East NHS West Leicestershire CCG 04V Midlands and East NHS West Norfolk CCG 07J Midlands and East NHS West Suffolk CCG 07K Midlands and East NHS Wolverhampton CCG 06A Midlands and East NHS Wyre Forest CCG 06D North NHS Airedale, Wharfedale and Craven CCG 02N North NHS Barnsley CCG 02P North NHS Bassetlaw CCG 02Q North NHS Blackburn with Darwen CCG 00Q North NHS Blackpool CCG 00R North NHS Bolton CCG 00T North NHS Bradford City CCG 02W North NHS Bradford Districts CCG 02R North NHS Bury CCG 00V North NHS Calderdale CCG 02T North NHS Central Manchester CCG 00W North NHS Chorley and South Ribble CCG 00X North NHS Cumbria CCG 01H North NHS Darlington CCG 00C North NHS Doncaster CCG 02X North NHS Durham Dales, Easington and Sedgefield CCG 00D North NHS East Lancashire CCG 01A North NHS East Riding of Yorkshire CCG 02Y North NHS Eastern Cheshire CCG 01C North NHS Fylde & Wyre CCG 02M North NHS Gateshead CCG 00F North NHS Greater Huddersfield CCG 03A North NHS Greater Preston CCG 01E North NHS Halton CCG 01F North NHS Hambleton, Richmondshire and Whitby CCG 03D North NHS Harrogate and Rural District CCG 03E North NHS Hartlepool and Stockton-on-Tees CCG 00K North NHS Heywood, Middleton & Rochdale CCG 01D North NHS Hull CCG 03F North NHS Knowsley CCG 01J North NHS Lancashire North CCG 01K North NHS Leeds North CCG 02V North NHS Leeds South and East CCG 03G North NHS Leeds West CCG 03C (mc 12) (mc 13) (mc 14) (mc 15) (mc 16) (mc 17) 000s 000s 000s Y/N DD/MM/YYYY NHS Trust Development Authority 167

168 TRU /15 CCG Revenue from Patient Care Activities 2014/15 CCG Revenue from Patient Care Activities split by c Annex C2 Excluded Drugs and Devices Community Services Mental Health Ambulance Other Elective Non-Elective Outpatients A&E Attendances - Attendances - Inpatients Day cases 1st f/up Org (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) (mc 11) Region Org name Code 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s North NHS Liverpool CCG 99A North NHS Newcastle North and East CCG 00G North NHS Newcastle West CCG 00H North NHS North Durham CCG 00J North NHS North East Lincolnshire CCG 03H North NHS North Kirklees CCG 03J North NHS North Lincolnshire CCG 03K North NHS North Manchester CCG 01M North NHS North Tyneside CCG 99C North NHS Northumberland CCG 00L North NHS Oldham CCG 00Y North NHS Rotherham CCG 03L North NHS Salford CCG 01G North NHS Scarborough and Ryedale CCG 03M North NHS Sheffield CCG 03N North NHS South Cheshire CCG 01R North NHS South Manchester CCG 01N North NHS South Tees CCG 00M North NHS South Sefton CCG 01T North NHS South Tyneside CCG 00N North NHS Southport and Formby CCG 01V North NHS St Helens CCG 01X North NHS Stockport CCG 01W North NHS Sunderland CCG 00P North NHS Tameside and Glossop CCG 01Y North NHS Trafford CCG 02A North NHS Vale of York CCG 03Q North NHS Vale Royal CCG 02D North NHS Wakefield CCG 03R North NHS Warrington CCG 02E North NHS West Cheshire CCG 02F North NHS West Lancashire CCG 02G North NHS Wigan Borough CCG 02H North NHS Wirral CCG 12F South NHS Ashford CCG 09C South NHS Aylesbury Vale CCG 10Y South NHS Bath and North East Somerset CCG 11E South NHS Bracknell and Ascot CCG 10G South NHS Brighton & Hove CCG 09D South NHS Bristol CCG 11H South NHS North Hampshire CCG 10J South NHS Canterbury and Coastal CCG 09E South NHS Chiltern CCG 10H South NHS Coastal West Sussex CCG 09G South NHS Crawley CCG 09H South NHS Dartford, Gravesham and Swanley CCG 09J South NHS Dorset CCG 11J South NHS East Surrey CCG 09L South NHS Eastbourne, Hailsham and Seaford CCG 09F South NHS Fareham and Gosport CCG 10K South NHS Gloucestershire CCG 11M South NHS Guildford and Waverley CCG 09N South NHS Hastings & Rother CCG 09P South NHS High Weald Lewes Havens CCG 99K South NHS Horsham and Mid Sussex CCG 09X South NHS Isle of Wight CCG 10L South NHS Kernow CCG 11N South NHS Medway CCG 09W South NHS Newbury and District CCG 10M South NHS North & West Reading CCG 10N South NHS North East Hampshire and Farnham CCG 99M South NHS North Somerset CCG 11T South NHS North West Surrey CCG 09Y South NHS North, East, West Devon CCG 99P South NHS Oxfordshire CCG 10Q South NHS Portsmouth CCG 10R South NHS Slough CCG 10T South NHS Somerset CCG 11X South NHS South Devon and Torbay CCG 99Q South NHS South Eastern Hampshire CCG 10V South NHS South Gloucestershire CCG 12A South NHS South Kent Coast CCG 10A South NHS South Reading CCG 10W South NHS Southampton CCG 10X South NHS Surrey Downs CCG 99H South NHS Surrey Heath CCG 10C South NHS Swale CCG 10D South NHS Swindon CCG 12D NHS Trust Development Authority 168

169 TRU /15 CCG Revenue from Patient Care Activities commissioner Revenue included in plan 14/15 (Total feeds to TRU05 sc120 mc02) Adjustments on revenue included in plan to give expected contract value Explanation of adjustments made to revenue expected in plan (e.g. non deliver of QIPP, over performance) Expected total contracted revenue with this commissioner in 14/15 Contract Signed Actual / expected date of contract signature Annex C2 Org Region Org name Code North NHS Liverpool CCG 99A North NHS Newcastle North and East CCG 00G North NHS Newcastle West CCG 00H North NHS North Durham CCG 00J North NHS North East Lincolnshire CCG 03H North NHS North Kirklees CCG 03J North NHS North Lincolnshire CCG 03K North NHS North Manchester CCG 01M North NHS North Tyneside CCG 99C North NHS Northumberland CCG 00L North NHS Oldham CCG 00Y North NHS Rotherham CCG 03L North NHS Salford CCG 01G North NHS Scarborough and Ryedale CCG 03M North NHS Sheffield CCG 03N North NHS South Cheshire CCG 01R North NHS South Manchester CCG 01N North NHS South Tees CCG 00M North NHS South Sefton CCG 01T North NHS South Tyneside CCG 00N North NHS Southport and Formby CCG 01V North NHS St Helens CCG 01X North NHS Stockport CCG 01W North NHS Sunderland CCG 00P North NHS Tameside and Glossop CCG 01Y North NHS Trafford CCG 02A North NHS Vale of York CCG 03Q North NHS Vale Royal CCG 02D North NHS Wakefield CCG 03R North NHS Warrington CCG 02E North NHS West Cheshire CCG 02F North NHS West Lancashire CCG 02G North NHS Wigan Borough CCG 02H North NHS Wirral CCG 12F South NHS Ashford CCG 09C South NHS Aylesbury Vale CCG 10Y South NHS Bath and North East Somerset CCG 11E South NHS Bracknell and Ascot CCG 10G South NHS Brighton & Hove CCG 09D South NHS Bristol CCG 11H South NHS North Hampshire CCG 10J South NHS Canterbury and Coastal CCG 09E South NHS Chiltern CCG 10H South NHS Coastal West Sussex CCG 09G South NHS Crawley CCG 09H South NHS Dartford, Gravesham and Swanley CCG 09J South NHS Dorset CCG 11J South NHS East Surrey CCG 09L South NHS Eastbourne, Hailsham and Seaford CCG 09F South NHS Fareham and Gosport CCG 10K South NHS Gloucestershire CCG 11M South NHS Guildford and Waverley CCG 09N South NHS Hastings & Rother CCG 09P South NHS High Weald Lewes Havens CCG 99K South NHS Horsham and Mid Sussex CCG 09X South NHS Isle of Wight CCG 10L South NHS Kernow CCG 11N South NHS Medway CCG 09W South NHS Newbury and District CCG 10M South NHS North & West Reading CCG 10N South NHS North East Hampshire and Farnham CCG 99M South NHS North Somerset CCG 11T South NHS North West Surrey CCG 09Y South NHS North, East, West Devon CCG 99P South NHS Oxfordshire CCG 10Q South NHS Portsmouth CCG 10R South NHS Slough CCG 10T South NHS Somerset CCG 11X South NHS South Devon and Torbay CCG 99Q South NHS South Eastern Hampshire CCG 10V South NHS South Gloucestershire CCG 12A South NHS South Kent Coast CCG 10A South NHS South Reading CCG 10W South NHS Southampton CCG 10X South NHS Surrey Downs CCG 99H South NHS Surrey Heath CCG 10C South NHS Swale CCG 10D South NHS Swindon CCG 12D (mc 12) (mc 13) (mc 14) (mc 15) (mc 16) (mc 17) 000s 000s 000s Y/N DD/MM/YYYY 0 NHS Trust Development Authority 169 0

170 TRU /15 CCG Revenue from Patient Care Activities 2014/15 CCG Revenue from Patient Care Activities split by c Annex C2 Excluded Drugs and Devices Community Services Mental Health Ambulance Other Elective Non-Elective Outpatients A&E Attendances - Attendances - Inpatients Day cases 1st f/up Org (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) (mc 11) Region Org name Code 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s South NHS Thanet CCG 10E South NHS West Hampshire CCG 11A South NHS West Kent CCG 99J South NHS Wiltshire CCG 99N South NHS Windsor, Ascot and Maidenhead CCG 11C South NHS Wokingham CCG 11D Total CCG Revenue sc /15 NHS England (LATs) Revenue from Patient Care Activities 2014/15 NHS England (LATs) Revenue split by commis Excluded Elective Non-Elective Outpatients A&E Drugs and Devices Community Services Mental Health Ambulance Other Inpatients Day cases Attendances - 1st Attendance - f/up Org (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) (mc 11) Region Organisation Name Code 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s Non-Contract Activity Income LNCA Other LATs (Individually less than 5 million) LOTH London London Q62 Midlands and East Arden, Herefordshire and Worcestershire Q53 Midlands and East Birmingham and the Black Country Q54 Midlands and East Derbyshire and Nottinghamshire Q55 Midlands and East East Anglia Q56 Midlands and East Essex Q57 Midlands and East Herefordshire and the South Midlands Q58 Midlands and East Leicestershire and Lincolnshire Q59 Midlands and East Shropshire and Staffordshire Q60 North Cheshire, Warrington and Wirral Q44 North Durham, Darlington and Tees Q45 North Greater Manchester Q46 North Lancashire Q47 North Merseyside Q48 North Cumbria, Northumberland, Tyne and Wear Q49 North North Yorkshire and Humber Q50 North South Yorkshire and Bassetlaw Q51 North West Yorkshire Q52 South Bath, Gloucestershire, Swindon and Wiltshire Q64 South Bristol, North Somerset, Somerset and South Gloucestershire Q65 South Devon, Cornwall and Isles of Scilly Q66 South Kent and Medway Q67 South Surrey and Sussex Q68 South Thames Valley Q69 South Wessex Q70 Total NHS England Revenue sc20 NHS Trust Development Authority 170

171 TRU /15 CCG Revenue from Patient Care Activities commissioner Revenue included in plan 14/15 (Total feeds to TRU05 sc120 mc02) Adjustments on revenue included in plan to give expected contract value Explanation of adjustments made to revenue expected in plan (e.g. non deliver of QIPP, over performance) Expected total contracted revenue with this commissioner in 14/15 Contract Signed Actual / expected date of contract signature Annex C2 Org Region Org name Code South NHS Thanet CCG 10E South NHS West Hampshire CCG 11A South NHS West Kent CCG 99J South NHS Wiltshire CCG 99N South NHS Windsor, Ascot and Maidenhead CCG 11C South NHS Wokingham CCG 11D Total CCG Revenue sc100 (mc 12) (mc 13) (mc 14) (mc 15) (mc 16) (mc 17) 000s 000s 000s Y/N DD/MM/YYYY /15 NHS England (LATs) Revenue from Patient Care Activities ssioner Revenue included in plan 14/15 (Total feeds to TRU05 sc115 mc02) Adjustments on revenue included in plan to give expected contract value Explanation of adjustments made to revenue expected in plan (e.g. non deliver of QIPP, over performance) Expected total contracted revenue with this commissioner in 14/15 Contract Signed Actual / expected date of contract signature Org Region Organisation Name Code Non-Contract Activity Income LNCA Other LATs (Individually less than 5 million) LOTH London London Q62 Midlands and East Arden, Herefordshire and Worcestershire Q53 Midlands and East Birmingham and the Black Country Q54 Midlands and East Derbyshire and Nottinghamshire Q55 Midlands and East East Anglia Q56 Midlands and East Essex Q57 Midlands and East Herefordshire and the South Midlands Q58 Midlands and East Leicestershire and Lincolnshire Q59 Midlands and East Shropshire and Staffordshire Q60 North Cheshire, Warrington and Wirral Q44 North Durham, Darlington and Tees Q45 North Greater Manchester Q46 North Lancashire Q47 North Merseyside Q48 North Cumbria, Northumberland, Tyne and Wear Q49 North North Yorkshire and Humber Q50 North South Yorkshire and Bassetlaw Q51 North West Yorkshire Q52 South Bath, Gloucestershire, Swindon and Wiltshire Q64 South Bristol, North Somerset, Somerset and South Gloucestershire Q65 South Devon, Cornwall and Isles of Scilly Q66 South Kent and Medway Q67 South Surrey and Sussex Q68 South Thames Valley Q69 South Wessex Q70 Total NHS England Revenue sc200 (mc 12) (mc 13) (mc 14) (mc 15) (mc 16) (mc 17) 000s 000s 000s Y/N DD/MM/YYYY 0 NHS Trust Development Authority 171

172 ZZZ ZZZ NHS TRUST Org Org Code: ZZZ CPID2014/15 Financial Monitoring - Full Plan TRU /16 CCG Revenue from Patient Care Activities 2015/16 CCG Revenue from Patient Care Activities split by commissioner Annex C2 Excluded Elective Non-Elective Outpatients A&E Drugs and Devices Community Services Mental Health Ambulance Other Inpatients Day cases Attendances - 1st Attendances - f/up Org (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) (mc 11) Region Org name Code 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s Non-Contract Activity Income CNCA Other CCGs (Individually less than 5 million) COTH London NHS Barking & Dagenham CCG 07L London NHS Barnet CCG 07M London NHS Bexley CCG 07N London NHS Brent CCG 07P London NHS Bromley CCG 07Q London NHS Camden CCG 07R London NHS Central London (Westminster) CCG 09A London NHS City and Hackney CCG 07T London NHS Croydon CCG 07V London NHS Ealing CCG 07W London NHS Enfield CCG 07X London NHS Greenwich CCG 08A London NHS Hammersmith and Fulham CCG 08C London NHS Haringey CCG 08D London NHS Harrow CCG 08E London NHS Havering CCG 08F London NHS Hillingdon CCG 08G London NHS Hounslow CCG 07Y London NHS Islington CCG 08H London NHS Kingston CCG 08J London NHS Lambeth CCG 08K London NHS Lewisham CCG 08L London NHS Merton CCG 08R London NHS Newham CCG 08M London NHS Redbridge CCG 08N London NHS Richmond CCG 08P London NHS Southwark CCG 08Q London NHS Sutton CCG 08T London NHS Tower Hamlets CCG 08V London NHS Waltham Forest CCG 08W London NHS Wandsworth CCG 08X London NHS West London (Kensington and Chelsea, Queens Park and Paddington) CCG 08Y Midlands and East NHS Basildon and Brentwood CCG 99E Midlands and East NHS Bedfordshire CCG 06F Midlands and East NHS Birmingham CrossCity and North East Birmingham CCG 04W Midlands and East NHS Birmingham South and Central CCG 04X Midlands and East NHS Cambridgeshire and Peterborough CCG 06H Midlands and East NHS Cannock Chase CCG 04Y Midlands and East NHS Castle Point and Rochford CCG 99F Midlands and East NHS Corby CCG 03V Midlands and East NHS Coventry and Rugby CCG 05A Midlands and East NHS Dudley CCG 05C Midlands and East NHS East and North Hertfordshire CCG 06K Midlands and East NHS East Leicestershire and Rutland CCG 03W Midlands and East NHS East Staffordshire CCG 05D Midlands and East NHS Erewash CCG 03X Midlands and East NHS Great Yarmouth & Waveney CCG 06M Midlands and East NHS Hardwick CCG 03Y Midlands and East NHS Herefordshire CCG 05F Midlands and East NHS Herts Valleys CCG 06N Midlands and East NHS Ipswich and East Suffolk CCG 06L Midlands and East NHS Leicester City CCG 04C Midlands and East NHS Lincolnshire East CCG 03T Midlands and East NHS Lincolnshire West CCG 04D Midlands and East NHS Luton CCG 06P Midlands and East NHS Mansfield & Ashfield CCG 04E Midlands and East NHS Mid Essex CCG 06Q NHS Trust Development Authority 172

173 ZZZ NHS TRUST Org Code: ZZZ 2014/15 Financial Monitoring - Full Plan TRU /16 CCG Revenue from Patient Care Activities Annex C2 Revenue included in plan Adjustments on 15/16 (Total feeds revenue included in to TRU05 sc120 plan to give expected mc15) contract value Explanation of adjustments made to revenue expected in plan (e.g. non deliver of QIPP, over performance) Expected total contracted revenue with this commissioner in 15/6 Org Region Org name Code Non-Contract Activity Income CNCA Other CCGs (Individually less than 5 million) COTH London NHS Barking & Dagenham CCG 07L London NHS Barnet CCG 07M London NHS Bexley CCG 07N London NHS Brent CCG 07P London NHS Bromley CCG 07Q London NHS Camden CCG 07R London NHS Central London (Westminster) CCG 09A London NHS City and Hackney CCG 07T London NHS Croydon CCG 07V London NHS Ealing CCG 07W London NHS Enfield CCG 07X London NHS Greenwich CCG 08A London NHS Hammersmith and Fulham CCG 08C London NHS Haringey CCG 08D London NHS Harrow CCG 08E London NHS Havering CCG 08F London NHS Hillingdon CCG 08G London NHS Hounslow CCG 07Y London NHS Islington CCG 08H London NHS Kingston CCG 08J London NHS Lambeth CCG 08K London NHS Lewisham CCG 08L London NHS Merton CCG 08R London NHS Newham CCG 08M London NHS Redbridge CCG 08N London NHS Richmond CCG 08P London NHS Southwark CCG 08Q London NHS Sutton CCG 08T London NHS Tower Hamlets CCG 08V London NHS Waltham Forest CCG 08W London NHS Wandsworth CCG 08X London NHS West London (Kensington and Chelsea, Queens Park and Paddington) CCG 08Y Midlands and East NHS Basildon and Brentwood CCG 99E Midlands and East NHS Bedfordshire CCG 06F Midlands and East NHS Birmingham CrossCity and North East Birmingham CCG 04W Midlands and East NHS Birmingham South and Central CCG 04X Midlands and East NHS Cambridgeshire and Peterborough CCG 06H Midlands and East NHS Cannock Chase CCG 04Y Midlands and East NHS Castle Point and Rochford CCG 99F Midlands and East NHS Corby CCG 03V Midlands and East NHS Coventry and Rugby CCG 05A Midlands and East NHS Dudley CCG 05C Midlands and East NHS East and North Hertfordshire CCG 06K Midlands and East NHS East Leicestershire and Rutland CCG 03W Midlands and East NHS East Staffordshire CCG 05D Midlands and East NHS Erewash CCG 03X Midlands and East NHS Great Yarmouth & Waveney CCG 06M Midlands and East NHS Hardwick CCG 03Y Midlands and East NHS Herefordshire CCG 05F Midlands and East NHS Herts Valleys CCG 06N Midlands and East NHS Ipswich and East Suffolk CCG 06L Midlands and East NHS Leicester City CCG 04C Midlands and East NHS Lincolnshire East CCG 03T Midlands and East NHS Lincolnshire West CCG 04D Midlands and East NHS Luton CCG 06P Midlands and East NHS Mansfield & Ashfield CCG 04E Midlands and East NHS Mid Essex CCG 06Q (mc 12) (mc 13) (mc 14) (mc 15) 000s 000s 000s NHS Trust Development Authority 173

174 TRU /16 CCG Revenue from Patient Care Activities 2015/16 CCG Revenue from Patient Care Activities split by commissioner Annex C2 Excluded Drugs and Devices Community Services Mental Health Ambulance Other Elective Non-Elective Outpatients A&E Attendances - Attendances - Inpatients Day cases 1st f/up Org (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) (mc 11) Region Org name Code 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s Midlands and East NHS Milton Keynes CCG 04F Midlands and East NHS Nene CCG 04G Midlands and East NHS Newark & Sherwood CCG 04H Midlands and East NHS North Derbyshire CCG 04J Midlands and East NHS North East Essex CCG 06T Midlands and East NHS North Norfolk CCG 06V Midlands and East NHS North Staffordshire CCG 05G Midlands and East NHS Norwich CCG 06W Midlands and East NHS Nottingham City CCG 04K Midlands and East NHS Nottingham North & East CCG 04L Midlands and East NHS Nottingham West CCG 04M Midlands and East NHS Redditch and Bromsgrove CCG 05J Midlands and East NHS Rushcliffe CCG 04N Midlands and East NHS Sandwell and West Birmingham CCG 05L Midlands and East NHS Shropshire CCG 05N Midlands and East NHS Solihull CCG 05P Midlands and East NHS South East Staffs and Seisdon Peninsular CCG 05Q Midlands and East NHS South Lincolnshire CCG 99D Midlands and East NHS South Norfolk CCG 06Y Midlands and East NHS South Warwickshire CCG 05R Midlands and East NHS South West Lincolnshire CCG 04Q Midlands and East NHS South Worcestershire CCG 05T Midlands and East NHS Southend CCG 99G Midlands and East NHS Southern Derbyshire CCG 04R Midlands and East NHS Stafford and Surrounds CCG 05V Midlands and East NHS Stoke on Trent CCG 05W Midlands and East NHS Telford & Wrekin CCG 05X Midlands and East NHS Thurrock CCG 07G Midlands and East NHS Walsall CCG 05Y Midlands and East NHS Warwickshire North CCG 05H Midlands and East NHS West Essex CCG 07H Midlands and East NHS West Leicestershire CCG 04V Midlands and East NHS West Norfolk CCG 07J Midlands and East NHS West Suffolk CCG 07K Midlands and East NHS Wolverhampton CCG 06A Midlands and East NHS Wyre Forest CCG 06D North NHS Airedale, Wharfedale and Craven CCG 02N North NHS Barnsley CCG 02P North NHS Bassetlaw CCG 02Q North NHS Blackburn with Darwen CCG 00Q North NHS Blackpool CCG 00R North NHS Bolton CCG 00T North NHS Bradford City CCG 02W North NHS Bradford Districts CCG 02R North NHS Bury CCG 00V North NHS Calderdale CCG 02T North NHS Central Manchester CCG 00W North NHS Chorley and South Ribble CCG 00X North NHS Cumbria CCG 01H North NHS Darlington CCG 00C North NHS Doncaster CCG 02X North NHS Durham Dales, Easington and Sedgefield CCG 00D North NHS East Lancashire CCG 01A North NHS East Riding of Yorkshire CCG 02Y North NHS Eastern Cheshire CCG 01C North NHS Fylde & Wyre CCG 02M North NHS Gateshead CCG 00F North NHS Greater Huddersfield CCG 03A North NHS Greater Preston CCG 01E North NHS Halton CCG 01F North NHS Hambleton, Richmondshire and Whitby CCG 03D North NHS Harrogate and Rural District CCG 03E North NHS Hartlepool and Stockton-on-Tees CCG 00K North NHS Heywood, Middleton & Rochdale CCG 01D North NHS Hull CCG 03F North NHS Knowsley CCG 01J North NHS Lancashire North CCG 01K North NHS Leeds North CCG 02V North NHS Leeds South and East CCG 03G North NHS Leeds West CCG 03C NHS Trust Development Authority 174

175 TRU /16 CCG Revenue from Patient Care Activities Revenue included in plan Adjustments on 15/16 (Total feeds revenue included in to TRU05 sc120 plan to give expected mc15) contract value Explanation of adjustments made to revenue expected in plan (e.g. non deliver of QIPP, over performance) Expected total contracted revenue with this commissioner in 15/6 Annex C2 Org Region Org name Code Midlands and East NHS Milton Keynes CCG 04F Midlands and East NHS Nene CCG 04G Midlands and East NHS Newark & Sherwood CCG 04H Midlands and East NHS North Derbyshire CCG 04J Midlands and East NHS North East Essex CCG 06T Midlands and East NHS North Norfolk CCG 06V Midlands and East NHS North Staffordshire CCG 05G Midlands and East NHS Norwich CCG 06W Midlands and East NHS Nottingham City CCG 04K Midlands and East NHS Nottingham North & East CCG 04L Midlands and East NHS Nottingham West CCG 04M Midlands and East NHS Redditch and Bromsgrove CCG 05J Midlands and East NHS Rushcliffe CCG 04N Midlands and East NHS Sandwell and West Birmingham CCG 05L Midlands and East NHS Shropshire CCG 05N Midlands and East NHS Solihull CCG 05P Midlands and East NHS South East Staffs and Seisdon Peninsular CCG 05Q Midlands and East NHS South Lincolnshire CCG 99D Midlands and East NHS South Norfolk CCG 06Y Midlands and East NHS South Warwickshire CCG 05R Midlands and East NHS South West Lincolnshire CCG 04Q Midlands and East NHS South Worcestershire CCG 05T Midlands and East NHS Southend CCG 99G Midlands and East NHS Southern Derbyshire CCG 04R Midlands and East NHS Stafford and Surrounds CCG 05V Midlands and East NHS Stoke on Trent CCG 05W Midlands and East NHS Telford & Wrekin CCG 05X Midlands and East NHS Thurrock CCG 07G Midlands and East NHS Walsall CCG 05Y Midlands and East NHS Warwickshire North CCG 05H Midlands and East NHS West Essex CCG 07H Midlands and East NHS West Leicestershire CCG 04V Midlands and East NHS West Norfolk CCG 07J Midlands and East NHS West Suffolk CCG 07K Midlands and East NHS Wolverhampton CCG 06A Midlands and East NHS Wyre Forest CCG 06D North NHS Airedale, Wharfedale and Craven CCG 02N North NHS Barnsley CCG 02P North NHS Bassetlaw CCG 02Q North NHS Blackburn with Darwen CCG 00Q North NHS Blackpool CCG 00R North NHS Bolton CCG 00T North NHS Bradford City CCG 02W North NHS Bradford Districts CCG 02R North NHS Bury CCG 00V North NHS Calderdale CCG 02T North NHS Central Manchester CCG 00W North NHS Chorley and South Ribble CCG 00X North NHS Cumbria CCG 01H North NHS Darlington CCG 00C North NHS Doncaster CCG 02X North NHS Durham Dales, Easington and Sedgefield CCG 00D North NHS East Lancashire CCG 01A North NHS East Riding of Yorkshire CCG 02Y North NHS Eastern Cheshire CCG 01C North NHS Fylde & Wyre CCG 02M North NHS Gateshead CCG 00F North NHS Greater Huddersfield CCG 03A North NHS Greater Preston CCG 01E North NHS Halton CCG 01F North NHS Hambleton, Richmondshire and Whitby CCG 03D North NHS Harrogate and Rural District CCG 03E North NHS Hartlepool and Stockton-on-Tees CCG 00K North NHS Heywood, Middleton & Rochdale CCG 01D North NHS Hull CCG 03F North NHS Knowsley CCG 01J North NHS Lancashire North CCG 01K North NHS Leeds North CCG 02V North NHS Leeds South and East CCG 03G North NHS Leeds West CCG 03C (mc 12) (mc 13) (mc 14) (mc 15) 000s 000s 000s NHS Trust Development Authority 175

176 TRU /16 CCG Revenue from Patient Care Activities 2015/16 CCG Revenue from Patient Care Activities split by commissioner Annex C2 Excluded Drugs and Devices Community Services Mental Health Ambulance Other Elective Non-Elective Outpatients A&E Attendances - Attendances - Inpatients Day cases 1st f/up Org (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) (mc 11) Region Org name Code 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s North NHS Liverpool CCG 99A North NHS Newcastle North and East CCG 00G North NHS Newcastle West CCG 00H North NHS North Durham CCG 00J North NHS North East Lincolnshire CCG 03H North NHS North Kirklees CCG 03J North NHS North Lincolnshire CCG 03K North NHS North Manchester CCG 01M North NHS North Tyneside CCG 99C North NHS Northumberland CCG 00L North NHS Oldham CCG 00Y North NHS Rotherham CCG 03L North NHS Salford CCG 01G North NHS Scarborough and Ryedale CCG 03M North NHS Sheffield CCG 03N North NHS South Cheshire CCG 01R North NHS South Manchester CCG 01N North NHS South Tees CCG 00M North NHS South Sefton CCG 01T North NHS South Tyneside CCG 00N North NHS Southport and Formby CCG 01V North NHS St Helens CCG 01X North NHS Stockport CCG 01W North NHS Sunderland CCG 00P North NHS Tameside and Glossop CCG 01Y North NHS Trafford CCG 02A North NHS Vale of York CCG 03Q North NHS Vale Royal CCG 02D North NHS Wakefield CCG 03R North NHS Warrington CCG 02E North NHS West Cheshire CCG 02F North NHS West Lancashire CCG 02G North NHS Wigan Borough CCG 02H North NHS Wirral CCG 12F South NHS Ashford CCG 09C South NHS Aylesbury Vale CCG 10Y South NHS Bath and North East Somerset CCG 11E South NHS Bracknell and Ascot CCG 10G South NHS Brighton & Hove CCG 09D South NHS Bristol CCG 11H South NHS North Hampshire CCG 10J South NHS Canterbury and Coastal CCG 09E South NHS Chiltern CCG 10H South NHS Coastal West Sussex CCG 09G South NHS Crawley CCG 09H South NHS Dartford, Gravesham and Swanley CCG 09J South NHS Dorset CCG 11J South NHS East Surrey CCG 09L South NHS Eastbourne, Hailsham and Seaford CCG 09F South NHS Fareham and Gosport CCG 10K South NHS Gloucestershire CCG 11M South NHS Guildford and Waverley CCG 09N South NHS Hastings & Rother CCG 09P South NHS High Weald Lewes Havens CCG 99K South NHS Horsham and Mid Sussex CCG 09X South NHS Isle of Wight CCG 10L South NHS Kernow CCG 11N South NHS Medway CCG 09W South NHS Newbury and District CCG 10M South NHS North & West Reading CCG 10N South NHS North East Hampshire and Farnham CCG 99M South NHS North Somerset CCG 11T South NHS North West Surrey CCG 09Y South NHS North, East, West Devon CCG 99P South NHS Oxfordshire CCG 10Q South NHS Portsmouth CCG 10R South NHS Slough CCG 10T South NHS Somerset CCG 11X South NHS South Devon and Torbay CCG 99Q South NHS South Eastern Hampshire CCG 10V South NHS South Gloucestershire CCG 12A South NHS South Kent Coast CCG 10A South NHS South Reading CCG 10W South NHS Southampton CCG 10X South NHS Surrey Downs CCG 99H South NHS Surrey Heath CCG 10C South NHS Swale CCG 10D South NHS Swindon CCG 12D NHS Trust Development Authority 176

177 TRU /16 CCG Revenue from Patient Care Activities Revenue included in plan Adjustments on 15/16 (Total feeds revenue included in to TRU05 sc120 plan to give expected mc15) contract value Explanation of adjustments made to revenue expected in plan (e.g. non deliver of QIPP, over performance) Expected total contracted revenue with this commissioner in 15/6 Annex C2 Org Region Org name Code North NHS Liverpool CCG 99A North NHS Newcastle North and East CCG 00G North NHS Newcastle West CCG 00H North NHS North Durham CCG 00J North NHS North East Lincolnshire CCG 03H North NHS North Kirklees CCG 03J North NHS North Lincolnshire CCG 03K North NHS North Manchester CCG 01M North NHS North Tyneside CCG 99C North NHS Northumberland CCG 00L North NHS Oldham CCG 00Y North NHS Rotherham CCG 03L North NHS Salford CCG 01G North NHS Scarborough and Ryedale CCG 03M North NHS Sheffield CCG 03N North NHS South Cheshire CCG 01R North NHS South Manchester CCG 01N North NHS South Tees CCG 00M North NHS South Sefton CCG 01T North NHS South Tyneside CCG 00N North NHS Southport and Formby CCG 01V North NHS St Helens CCG 01X North NHS Stockport CCG 01W North NHS Sunderland CCG 00P North NHS Tameside and Glossop CCG 01Y North NHS Trafford CCG 02A North NHS Vale of York CCG 03Q North NHS Vale Royal CCG 02D North NHS Wakefield CCG 03R North NHS Warrington CCG 02E North NHS West Cheshire CCG 02F North NHS West Lancashire CCG 02G North NHS Wigan Borough CCG 02H North NHS Wirral CCG 12F South NHS Ashford CCG 09C South NHS Aylesbury Vale CCG 10Y South NHS Bath and North East Somerset CCG 11E South NHS Bracknell and Ascot CCG 10G South NHS Brighton & Hove CCG 09D South NHS Bristol CCG 11H South NHS North Hampshire CCG 10J South NHS Canterbury and Coastal CCG 09E South NHS Chiltern CCG 10H South NHS Coastal West Sussex CCG 09G South NHS Crawley CCG 09H South NHS Dartford, Gravesham and Swanley CCG 09J South NHS Dorset CCG 11J South NHS East Surrey CCG 09L South NHS Eastbourne, Hailsham and Seaford CCG 09F South NHS Fareham and Gosport CCG 10K South NHS Gloucestershire CCG 11M South NHS Guildford and Waverley CCG 09N South NHS Hastings & Rother CCG 09P South NHS High Weald Lewes Havens CCG 99K South NHS Horsham and Mid Sussex CCG 09X South NHS Isle of Wight CCG 10L South NHS Kernow CCG 11N South NHS Medway CCG 09W South NHS Newbury and District CCG 10M South NHS North & West Reading CCG 10N South NHS North East Hampshire and Farnham CCG 99M South NHS North Somerset CCG 11T South NHS North West Surrey CCG 09Y South NHS North, East, West Devon CCG 99P South NHS Oxfordshire CCG 10Q South NHS Portsmouth CCG 10R South NHS Slough CCG 10T South NHS Somerset CCG 11X South NHS South Devon and Torbay CCG 99Q South NHS South Eastern Hampshire CCG 10V South NHS South Gloucestershire CCG 12A South NHS South Kent Coast CCG 10A South NHS South Reading CCG 10W South NHS Southampton CCG 10X South NHS Surrey Downs CCG 99H South NHS Surrey Heath CCG 10C South NHS Swale CCG 10D South NHS Swindon CCG 12D (mc 12) (mc 13) (mc 14) (mc 15) 000s 000s 000s 0 NHS Trust Development Authority 177 0

178 TRU /16 CCG Revenue from Patient Care Activities 2015/16 CCG Revenue from Patient Care Activities split by commissioner Annex C2 Excluded Drugs and Devices Community Services Mental Health Ambulance Other Elective Non-Elective Outpatients A&E Attendances - Attendances - Inpatients Day cases 1st f/up Org (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) (mc 11) Region Org name Code 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s South NHS Thanet CCG 10E South NHS West Hampshire CCG 11A South NHS West Kent CCG 99J South NHS Wiltshire CCG 99N South NHS Windsor, Ascot and Maidenhead CCG 11C South NHS Wokingham CCG 11D Total CCG Revenue sc /16 NHS England (LATs) Revenue from Patient Care Activities 2015/16 NHS England (LATs) Revenue split by commissioner Excluded Elective Non-Elective Outpatients A&E Drugs and Devices Community Services Mental Health Ambulance Other Inpatients Day cases Attendances - 1st Attendance - f/up Org (mc 01) (mc 02) (mc 03) (mc 04) (mc 05) (mc 06) (mc 07) (mc 08) (mc 09) (mc 10) (mc 11) Region Organisation Name Code 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s 000s Non-Contract Activity Income LNCA Other LATs (Individually less than 5 million) LOTH London London Q62 Midlands and East Arden, Herefordshire and Worcestershire Q53 Midlands and East Birmingham and the Black Country Q54 Midlands and East Derbyshire and Nottinghamshire Q55 Midlands and East East Anglia Q56 Midlands and East Essex Q57 Midlands and East Herefordshire and the South Midlands Q58 Midlands and East Leicestershire and Lincolnshire Q59 Midlands and East Shropshire and Staffordshire Q60 North Cheshire, Warrington and Wirral Q44 North Durham, Darlington and Tees Q45 North Greater Manchester Q46 North Lancashire Q47 North Merseyside Q48 North Cumbria, Northumberland, Tyne and Wear Q49 North North Yorkshire and Humber Q50 North South Yorkshire and Bassetlaw Q51 North West Yorkshire Q52 South Bath, Gloucestershire, Swindon and Wiltshire Q64 South Bristol, North Somerset, Somerset and South Gloucestershire Q65 South Devon, Cornwall and Isles of Scilly Q66 South Kent and Medway Q67 South Surrey and Sussex Q68 South Thames Valley Q69 South Wessex Q70 Total NHS England Revenue sc20 NHS Trust Development Authority 178

179 TRU /16 CCG Revenue from Patient Care Activities Revenue included in plan Adjustments on 15/16 (Total feeds revenue included in to TRU05 sc120 plan to give expected mc15) contract value Explanation of adjustments made to revenue expected in plan (e.g. non deliver of QIPP, over performance) Expected total contracted revenue with this commissioner in 15/6 Annex C2 Org Region Org name Code South NHS Thanet CCG 10E South NHS West Hampshire CCG 11A South NHS West Kent CCG 99J South NHS Wiltshire CCG 99N South NHS Windsor, Ascot and Maidenhead CCG 11C South NHS Wokingham CCG 11D Total CCG Revenue sc100 (mc 12) (mc 13) (mc 14) (mc 15) 000s 000s 000s /16 NHS England (LATs) Revenue from Patient Care Activities Revenue included in plan Adjustments on 15/16 (Total feeds revenue included in to TRU05 sc115 plan to give expected mc15) contract value Explanation of adjustments made to revenue expected in plan (e.g. non deliver of QIPP, over performance) Expected total contracted revenue with this commissioner in 15/16 Org Region Organisation Name Code Non-Contract Activity Income LNCA Other LATs (Individually less than 5 million) LOTH London London Q62 Midlands and East Arden, Herefordshire and Worcestershire Q53 Midlands and East Birmingham and the Black Country Q54 Midlands and East Derbyshire and Nottinghamshire Q55 Midlands and East East Anglia Q56 Midlands and East Essex Q57 Midlands and East Herefordshire and the South Midlands Q58 Midlands and East Leicestershire and Lincolnshire Q59 Midlands and East Shropshire and Staffordshire Q60 North Cheshire, Warrington and Wirral Q44 North Durham, Darlington and Tees Q45 North Greater Manchester Q46 North Lancashire Q47 North Merseyside Q48 North Cumbria, Northumberland, Tyne and Wear Q49 North North Yorkshire and Humber Q50 North South Yorkshire and Bassetlaw Q51 North West Yorkshire Q52 South Bath, Gloucestershire, Swindon and Wiltshire Q64 South Bristol, North Somerset, Somerset and South Gloucestershire Q65 South Devon, Cornwall and Isles of Scilly Q66 South Kent and Medway Q67 South Surrey and Sussex Q68 South Thames Valley Q69 South Wessex Q70 Total NHS England Revenue sc200 (mc 12) (mc 13) (mc 14) (mc 15) 000s 000s 000s 0 NHS Trust Development Authority 179

180 ZZZ ZZZ NHS TRUST Org Org Code: ZZZ CPID2014/15 Financial Monitoring - Full Plan Key Item Commentary 2014/15 (Variances requiring explanation) TRU_COM(1) Annex C2 Section 1: Key Data Commentary: Please provide an explanation for each key data metric reflecting a Red or Amber rating. P1 - Planned Financial Performance Key Metric 000s Total Turnover 0 Adjusted Retained Surplus/(Deficit) 0 Financial Performance as a % of Turnover #DIV/0! Explanation Required? YES Key Risks Mitigating Actions P2 - Access to Permanent PDC "Other" Funding required Key Metric 000s Funding required 0 Explanation Required? NO P3 - Working Capital Revenue Support Loan required Key Metric 000s Revenue Support Loan required 0 Explanation Required? NO P4 - High Risk Efficiencies Key Metric 000s Total Efficiencies 0 High Risk Efficiencies 0 High Risk efficiencies as a % of total #DIV/0! Explanation Required? YES Key Risks Mitigating Actions NHS Trust Development Authority 180

181 P5 - Unidentified Efficiencies Key Metric 000s Total Efficiencies 0 Unidentified Efficiencies 0 Unidentified efficiencies as a % of total #DIV/0! Explanation Required? YES Description of process to identify schemes to meet target: Annex C2 P6 - Planned Efficiencies Key Metric 000s Planned Spend excluding efficiencies 0 Planned Efficiencies 0 Planned efficiencies as a % of total #DIV/0! Explanation Required? YES P7 - Underlying Financial Position Key Metric 000s Total Turnover 0 Underlying Surplus/(Deficit) 0 Underlying surplus/(deficit) as a % of Turnover #DIV/0! Explanation Required? YES Section 2: Continuity of Service Finance Ratings Liquidity Ratio Key Metric 000s Liquidity Ratio Metric 4 Explanation Required? NO Capital Servicing Capacity Key Metric 000s Capital Servicing Capacity metric 1 Explanation Required? YES Section 3: Governance 3(a) Please confirm that the financial data reported in the initial and first submission of full NHS TDA planning forms have been signed off by the NHS Trusts Director of Finance and Chief Executive officer and that the final plan submission is consistent with the NHS Trusts Board Reports Confirm that Board Report is consistent with final planning forms Date of Board Report Confirm Director of Finance and Chief Executive Officer sign off NHS Trust Development Authority 181

182 Section 4: Significant Movements Commentary: Please provide an explanation for all significant movements from 2013/14 to 2014/15 highlighted in red. Threshold: Revenue - Movements Explanation 2013/ /15 Movement Movement required? 000s 000s 000s % Revenue from Patient Care Activities: NHS Trusts NO.0 NHS England (LATs) NO.0 Clinical Commissioning Groups NO.0 Foundation Trusts NO.0 Local Authorities NO.0 Department of Health NO.0 NHS Other (including Public Health England and Prop Co) NO.0 Non NHS: Private Patients NO.0 Non-NHS: Overseas Patients (non-reciprocal) NO.0 Injury Cost Recovery NO.0 Non NHS: Other NO.0 Annex C2 Other Operating Revenue: Recoveries in respect employee benefits NO.0 Patient Transport Services NO.0 Education and Training NO.0 Research NO.0 Charitable and Other Contributions to Expenditure - NHS NO.0 Charitable and Other Contributions to Expenditure - Non NHS NO.0 Receipt of Charitable Donations for Capital Acquisitions NO.0 Receipt of grants/donations for capital acquisitions - Grant NO.0 Non-Patient Care Services to Other Bodies NO.0 Income generation NO.0 Rental Revenue from Finance Leases NO.0 Rental Revenue from Operating Leases NO.0 Other Revenue NO.0 Threshold: Expenditure - Movements Explanation 2013/ /15 Movement Movement required? 000s 000s 000s % Operating Expenses: Services from Other NHS Trusts NO.0 Services from CCGs NO.0 Services from Other NHS Bodies NO.0 Services from Foundation Trusts NO.0 Purchase of Healthcare from Non-NHS Bodies NO.0 Trust Chair and Non Exec Directors (to be excluded from Employee Benefits) NO.0 Supplies and Services - Clinical NO.0 Supplies and Services - General NO.0 Consultancy Services NO.0 Establishment NO.0 Transport NO.0 Premises NO.0 Impairments and Reversals of Receivables NO.0 Inventories write downs NO.0 Depreciation (not incl Government Granted and Donated Assets) NO.0 Depreciation on Government Granted Assets and Donated Assets NO.0 Amortisation (not incl Government Granted and Donated Assets) NO.0 Amortisation on Government Granted Assets and Donated Assets NO.0 Impairments and Reversals of Property, Plant and Equipment NO.0 Impairments and Reversals of Intangible Assets NO.0 Impairments and Reversals of Financial Assets NO.0 Impairments and Reversals for Non Current Assets held for sale NO.0 Impairments and Reversals for Investment Properties NO.0 Audit fees NO.0 Other Auditors Remuneration NO.0 Clinical Negligence NO.0 Research and Development (excluding staff costs) NO.0 Education and Training NO.0 PFI Operating Costs NO.0 Other NO.0 Employee Benefits: Employee Benefits (excluding officer board members) / Restated PY Gross Employee Benefit NO.0 Officer Board members NO.0 NHS Trust Development Authority 182

183 Threshold: Provisions - Movements Explanation Opening Closing Movement Movement required? Balance Balance % 000s 000s 000s Early Departure Costs NO.0 Legal Claims NO.0 Restructuring NO.0 Continuing Care NO.0 Equal Pay and Agenda for Change NO.0 Other NO.0 Redundancy NO.0 Annex C2 Section 5: Contracts Commentary: Please provide an explanation for all values highlighted in red. Contracts Revenue from Patient Care Activities Explanation Total Selected Percentage Threshold required? Revenue Revenue % % 000s 000s CCG Revenue: NCA Income NO Other CCGs (individually less than 5m) NO Other NO Adjustments on expected contract value NO NHS England (LAT) Revenue: NCA Income NO Other LATs (individually less than 5m) NO Other NO Adjustments on expected contract value NO Section 6: Sources and Application of Funds Commentary (TRU64): Please provide an explanation for all values highlighted in red. Key Input review Explanation Calculated Indicative Proportion Threshold required? Value Value of indicative % % % % As a percentage of opening underlying income: Gross Inflationary Uplift (sc180) YES Efficiency in tariff (sc190) YES 0.0 (4.0) As a percentage of opening underlying pay costs: Pay Inflation / incremental drift (sc490) YES As a percentage of opening underlying non pay costs: Prices Inflation (sc510) YES As a percentage of Turnover: Contingency value (sc1315) YES Other" income as a proportion of: Opening adjustments to income (sc160) NO In year income changes (sc370) NO Other" expenditure as a proportion of: Opening adjustments to expenditure (sc470) NO In year expenditure changes (sc660) NO Any further comments you wish to make in regards to this submission to TDA Form/sc/mc or other descriptor/reference Comments (please describe below) NHS Trust Development Authority 183

184 ZZZ ZZZ NHS TRUST Org Org Code: ZZZ CPID2014/15 Financial Monitoring - Full Plan Key Item Commentary 2015/16 (Variances requiring explanation) TRU_COM(2) Annex C2 Section 1: Key Data Commentary: Please provide an explanation for each key data metric reflecting a Red or Amber rating. P1 - Planned Financial Performance Key Metric 000s Total Turnover 0 Adjusted Retained Surplus/(Deficit) 0 Financial Performance as a % of Turnover #DIV/0! Explanation Required? YES Key Risks Mitigating Actions P2 - Access to Permanent PDC "Other" Funding required Key Metric 000s Funding required 0 Explanation Required? NO P3 - Working Capital Revenue Support Loan required Key Metric 000s Revenue Support Loan required 0 Explanation Required? NO P4 - High Risk Efficiencies Key Metric 000s Total Efficiencies 0 High Risk Efficiencies 0 High Risk efficiencies as a % of total #DIV/0! Explanation Required? YES Key Risks Mitigating Actions NHS Trust Development Authority 184

185 P5 - Unidentified Efficiencies Key Metric 000s Total Efficiencies 0 Unidentified Efficiencies 0 Unidentified efficiencies as a % of total #DIV/0! Explanation Required? YES Description of process to identify schemes to meet target: Annex C2 P6 - Planned Efficiencies Key Metric 000s Planned Spend excluding efficiencies 0 Planned Efficiencies 0 Planned efficiencies as a % of total #DIV/0! Explanation Required? YES P7 - Underlying Financial Position Key Metric 000s Total Turnover 0 Underlying Surplus/(Deficit) 0 Underlying surplus/(deficit) as a % of Turnover #DIV/0! Explanation Required? YES Section 2: Continuity of Service Finance Ratings Liquidity Ratio Key Metric 000s Liquidity Ratio Metric 4 Explanation Required? NO Capital Servicing Capacity Key Metric 000s Capital Servicing Capacity metric 1 Explanation Required? YES Section 3: Governance 3(a) Please confirm that the financial data reported in the NHS TDA planning forms have been signed off by the NHS Trusts Director of Finance and Chief Executive officer and is consistent with the NHS Trusts Medium Term Plans Confirm that Medium Term Plan is consistent with forms Confirm Director of Finance and Chief Executive Officer sign off NHS Trust Development Authority 185

186 Section 4: Significant Movements Commentary: Please provide an explanation for all significant movements from 2014/15 to 2015/16 highlighted in red. Annex C2 Threshold: Revenue - Movements Explanation 2014/ /16 Movement Movement required? 000s 000s 000s % Revenue from Patient Care Activities: NHS Trusts NO.0 NHS England (LATs) NO.0 Clinical Commissioning Groups NO.0 Foundation Trusts NO.0 Local Authorities NO.0 Department of Health NO.0 NHS Other (including Public Health England and Prop Co) NO.0 Non NHS: Private Patients NO.0 Non-NHS: Overseas Patients (non-reciprocal) NO.0 Injury Cost Recovery NO.0 Non NHS: Other NO.0 Other Operating Revenue: Recoveries in respect employee benefits NO.0 Patient Transport Services NO.0 Education and Training NO.0 Research NO.0 Charitable and Other Contributions to Expenditure - NHS NO.0 Charitable and Other Contributions to Expenditure - Non NHS NO.0 Receipt of Charitable Donations for Capital Acquisitions NO.0 Receipt of Grants for Capital Acquisitions NO.0 Non-Patient Care Services to Other Bodies NO.0 Income generation NO.0 Rental Revenue from Finance Leases NO.0 Rental Revenue from Operating Leases NO.0 Other Revenue NO.0 Threshold: Expenditure - Movements Explanation 2014/ /16 Movement Movement required? 000s 000s 000s % Operating Expenses: Services from Other NHS Trusts NO.0 Services from CCGs NO.0 Services from Other NHS Bodies NO.0 Services from Foundation Trusts NO.0 Purchase of Healthcare from Non-NHS Bodies NO.0 Trust Chair and Non Exec Directors (to be excluded from Employee Benefits) NO.0 Supplies and Services - Clinical NO.0 Supplies and Services - General NO.0 Consultancy Services NO.0 Establishment NO.0 Transport NO.0 Premises NO.0 Impairments and Reversals of Receivables NO.0 Inventories write downs NO.0 Depreciation (not incl Government Granted and Donated Assets) NO.0 Depreciation on Government Granted Assets and Donated Assets NO.0 Amortisation (not incl Government Granted and Donated Assets) NO.0 Amortisation on Government Granted Assets and Donated Assets NO.0 Impairments and Reversals of Property, Plant and Equipment NO.0 Impairments and Reversals of Intangible Assets NO.0 Impairments and Reversals of Financial Assets NO.0 Impairments and Reversals for Non Current Assets held for sale NO.0 Impairments and Reversals for Investment Properties NO.0 Audit fees NO.0 Other Auditors Remuneration NO.0 Clinical Negligence NO.0 Research and Development (excluding staff costs) NO.0 Education and Training NO.0 PFI Operating Costs NO.0 Other NO.0 Employee Benefits: Employee Benefits (excluding officer board members) / Restated PY NHS Trust Development Authority 186 Gross Employee Benefit NO.0 Officer Board members NO.0

187 Threshold: Provisions - Movements Explanation Opening Closing Movement Movement required? Balance Balance % 000s 000s 000s Early Departure Costs NO.0 Legal Claims NO.0 Restructuring NO.0 Continuing Care NO.0 Equal Pay and Agenda for Change NO.0 Other NO.0 Redundancy NO.0 Section 5: Contracts Commentary: Please provide an explanation for all values highlighted in red. Contracts Revenue from Patient Care Activities Explanation Total Selected Percentage Threshold required? Revenue Revenue % % 000s 000s CCG Revenue: NCA Income NO Other CCGs (individually less than 5m) NO Other NO Adjustments on expected contract value NO NHS England (LAT) Revenue: NCA Income NO Other LATs (individually less than 5m) NO Other NO Adjustments on expected contract value NO Section 6: Sources and Application of Funds Commentary (TRU64): Please provide an explanation for all values highlighted in red. Key Input review Explanation Calculated Indicative Proportion Threshold required? Value Value of indicative % % % % As a percentage of Turnover: Contingency values (sc1315) YES Other income as a proportion of: Opening adjustments to income (sc770) NO In year income changes (sc990) NO Other expenditure as a proportion of: Opening adjustments to expenditure (sc1070) NO In year expenditure changes (sc1260) NO Any further comments you wish to make in regards to this submission to TDA Form/sc/mc or other descriptor/reference Comments (please describe below) NHS Trust Development Authority 187

188 Total Validation Errors: 6 OK - Passed Validation ERROR - Failed Validation Annex C2 ERRORS RULE VALUE 1 : Form & Cells VALUE 1 SIGN TOL VALUE 2 VALUE 2 : Form & Cells VARIANCE MESSAGE OK TRU01-01 '1415TRU01_CNE_P15!$CA$7 0.0 =.0 '1415TRU01_CNE_P15!$CB$5 0.0 Contains +ve entries in -ve or zero entry only cells - see Excel Col CA (Val Neg) OK TRU01-02 '1415TRU01_CNE_P15!$CB$7 0.0 =.0 '1415TRU01_CNE_P15!$CB$5 0.0 Contains -ve entries in +ve or zero entry only cells - see Excel Col CB (Val Pos) OK TRU01-03 '1415TRU01_CNE_P15!$CC$ =.0 '1415TRU01_CNE_P15!$CB$5 0.0 Total agency spend is being reported as greater than Gross Employee Benefits ERROR TRU01-04 '1415TRU01_CNE_P15!$CD$ =.0 '1415TRU01_CNE_P15!$CB$5 1.0 Memo for agency spend must include values for each financial year OK TRU02-01 '1415TRU02_SFP_P15!$CA$7 0.0 =.0 '1415TRU02_SFP_P15!$CB$5 0.0 Contains +ve entries in -ve or zero entry only cells - see Excel Col CA (Val Neg) OK TRU02-02 '1415TRU02_SFP_P15!$CB$7 0.0 =.0 '1415TRU02_SFP_P15!$CB$5 0.0 Contains -ve entries in +ve or zero entry only cells - see Excel Col CB (Val Pos) OK TRU02-03 '1415TRU02_SFP_P15!$CC$ =.0 '1415TRU02_SFP_P15!$CB$5 0.0 Total Assets Employed must equal Total Taxpayers Equity OK TRU02-04 '1415TRU02_SFP_P15!$CD$ =.0 '1415TRU02_SFP_P15!$CB$5 0.0 Analysis of cash balances in the memo section of TRU02 must equal cash balances in sc200 OK TRU04-01 '1415TRU04_CF_P15!$CA$7 0.0 =.0 '1415TRU04_CF_P15!$CB$5 0.0 Contains +ve entries in -ve or zero entry only cells - see Excel Col CA (Val Neg) OK TRU04-02 '1415TRU04_CF_P15!$CB$7 0.0 =.0 '1415TRU04_CF_P15!$CB$5 0.0 Contains -ve entries in +ve or zero entry only cells - see Excel Col CB (Val Pos) OK TRU04-03 '1415TRU04_CF_P15!$CE$ = '1415TRU04_CF_P15!$CB$5 0.0 Closing cash and equivalents must be equal to closing cash and equivalents in the SOFP OK TRU04-04 '1415TRU04_CF_P15!$CE$ =.0 '1415TRU04_CF_P15!$CB$5 0.0 Sum of opening borrowings plus new loans less repayments must equal closing loans OK TRU04-05 '1415TRU04_CF_P15!$CE$10.0 =.0 '1415TRU04_CF_P15!$CB$5 0.0 Sum of opening PDC Capital plus new PDC received less repayments must equal closing PDC OK TRU04-06 '1415TRU04_CF_P15!$CC$7 0.0 =.0 '1415TRU04_CF_P15!$CB$5 0.0 Memo of loans repaid/received must equal totals in Cash Flow OK TRU05-01 '1415TRU05_REV_P15!$CB$7 0.0 =.0 '1415TRU05_REV_P15!$CB$5 0.0 Contains -ve entries in +ve or zero entry only cells - see Excel Col CB (Val Pos) OK TRU05-02 '1415TRU05_REV_P15!$CC$7 0.0 =.0 '1415TRU05_REV_P15!$CC$5 0.0 Profiled CCG and LAT revenue must equal total CCG and LAT revenue from TRU71 OK TRU06-02 '1415TRU06_EXP_P15!$CB$7 0.0 =.0 '1415TRU06_EXP_P15!$CB$5 0.0 Contains -ve entries in +ve or zero entry only cells - see Excel Col CB (Val Pos) OK TRU19-01 '1415TRU19_PRV_P15!$CA$8 0.0 =.0 '1415TRU19_PRV_P15!$CB$5 0.0 Contains +ve entries in -ve or zero entry only cells - see Excel Col CA (Val Neg) OK TRU19-02 '1415TRU19_PRV_P15!$CB$8 0.0 =.0 '1415TRU19_PRV_P15!$CB$5 0.0 Contains -ve entries in +ve or zero entry only cells - see Excel Col CB (Val Pos) OK TRU20-01 '1415TRU20_PFI_P15!$CA$5 0.0 =.0 '1415TRU20_PFI_P15!$CB$3 0.0 Contains +ve entries in -ve or zero entry only cells - see Excel Col CA (Val Neg) OK TRU20-02 '1415TRU20_PFI_P15!$CB$5 0.0 =.0 '1415TRU20_PFI_P15!$CB$3 0.0 Contains -ve entries in +ve or zero entry only cells - see Excel Col CB (Val Pos) OK TRU20-03 '1415TRU20_PFI_P15!$CC$ =.0 '1415TRU20_PFI_P15!$CB$3 0.0 PFI figures reported but memorandum left blank OK TRU55-01 '1415TRU55_MI_P15!$CA$6 0.0 =.0 '1415TRU55_MI_P15!$CB$4 0.0 Contains +ve entries in -ve or zero entry only cells - see Excel Col CA (Val Neg) OK TRU55-02 '1415TRU55_MI_P15!$CB$6 0.0 =.0 '1415TRU55_MI_P15!$CB$4 0.0 Contains -ve entries in +ve or zero entry only cells - see Excel Col CB (Val Pos) OK TRU55-03 '1415TRU55_MI_P15!$CG$6 0.0 =.0 '1415TRU55_MI_P15!$CB$4 0.0 Details of items on TRU55 between sc300 and sc340 must equal TRU56 OK TRU55-04 '1415TRU55_MI_P15!$CH$ =.0 '1415TRU55_MI_P15!$CB$4 0.0 Check TRU55 sc350 matches to TRU56 sc490 (Charge against CRL incl IFRS) OK TRU55-05 '1415TRU55_MI_P15!$CE$6 0.0 =.0 '1415TRU55_MI_P15!$CB$4 0.0 Capital Cost Absorption Rate must be between 3.495% and 3.504% OK TRU56-01 '1415TRU56_MI_P15!$CA$ =.0 '1415TRU56_MI_P15!$CB$9 0.0 Contains +ve entries in -ve or zero entry only cells - see Excel Col CA (Val Neg) OK TRU56-02 '1415TRU56_MI_P15!$CB$ =.0 '1415TRU56_MI_P15!$CB$9 0.0 Contains -ve entries in +ve or zero entry only cells - see Excel Col CB (Val Pos) OK TRU56-03 '1415TRU56_MI_P15!$CC$ =.0 '1415TRU56_MI_P15!$CB$9 0.0 All entries with a monetary value must have an associated description OK TRU56-04 '1415TRU56_MI_P15!$CE$ =.0 '1415TRU56_MI_P15!$CB$9 0.0 All entries included in the description field must have a monetary value ERROR TRU56-05 '1415TRU56_MI_P15!$CD$ =.0 '1415TRU56_MI_P15!$CB$ /13 Turnover must be filled in OK TRU56-06 '1415TRU56_MI_P15!$CM$ =.0 '1415TRU56_MI_P15!$CB$9 0.0 Capital expenditure flagged as backlog maintenance under sc635 and sc640 must equal sc562 OK TRU56-07 '1415TRU56_MI_P15!$CV$ =.0 '1415TRU56_MI_P15!$CB$9 0.0 PDC cash draw-down analysis incorrect for central/non-central schemes (revisit col F/H TRU56) OK TRU63-01 '1415TRU63_MI_P15!$CA$7 0.0 =.0 '1415TRU63_MI_P15!$CB$5 0.0 Contains +ve entries in -ve or zero entry only cells - see Excel Col CA (Val Neg) OK TRU63-02 '1415TRU63_MI_P15!$CB$7 0.0 =.0 '1415TRU63_MI_P15!$CB$5 0.0 Contains -ve entries in +ve or zero entry only cells - see Excel Col CB (Val Pos) OK TRU63-03 '1415TRU63_MI_P15!$CC$ = '1415TRU06_EXP_P15!$CI$ Depreciation and Amortisation should match values on TRU06 OK TRU63-04 '1415TRU63_MI_P15!$CD$ = '1415TRU06_EXP_P15!$CJ$ Depreciation and Amortisation should match values on TRU06 OK TRU63-05 '1415TRU63_MI_P15!$CC$5.0 = '1415TRU04_CF_P15!$F$ Financing repayments on TRU63 should equal those on TRU04 sc492 (1415) OK TRU63-06 '1415TRU63_MI_P15!$CD$5.0 = '1415TRU04_CF_P15!$S$ Financing repayments on TRU63 should equal those on TRU04 sc492 (1516) OK TRU63-07 '1415TRU63_MI_P15!$CC$ = '1415TRU04_CF_P15!$F$ Financing repayments on TRU63 should equal those on TRU04 sc495 (1415) OK TRU63-08 '1415TRU63_MI_P15!$CD$ = '1415TRU04_CF_P15!$S$ Financing repayments on TRU63 should equal those on TRU04 sc495 (1516) OK TRU64-01 '1415TRU64_MI_P15!$CA$7 0.0 =.0 '1415TRU64_MI_P15!$CB$5 0.0 Contains +ve entries in -ve or zero entry only cells - see Excel Col CA (Val Neg) OK TRU64-02 '1415TRU64_MI_P15!$CB$7 0.0 =.0 '1415TRU64_MI_P15!$CB$5 0.0 Contains -ve entries in +ve or zero entry only cells - see Excel Col CB (Val Pos) OK TRU64-03 '1415TRU64_MI_P15!$F$ = '1415TRU01_CNE_P15!$E$ TRU64, SC1300 MC02 should match TRU01, SC390, MC 01 OK TRU64-04 '1415TRU64_MI_P15!$I$ = '1415TRU01_CNE_P15!$F$ NHS Trust Development Authority 188 TRU64, SC1300 MC05 should match TRU01, SC390, MC 02 OK TRU64-05 '1415TRU64_MI_P15!$L$ = '1415TRU01_CNE_P15!$S$ TRU64, SC1300 MC08 should match TRU01, SC390, MC 15

189 ERRORS RULE VALUE 1 : Form & Cells VALUE 1 SIGN TOL VALUE 2 VALUE 2 : Form & Cells VARIANCE MESSAGE OK TRU64-06 '1415TRU64_MI_P15!$M$ = '1415TRU01_CNE_P15!$CE$ TRU64, SC100 MC09 should match TRU01, SC120,130,465, MC 01 Annex C2 OK TRU64-07 '1415TRU64_MI_P15!$M$ = '1415TRU01_CNE_P15!$CF$ TRU64, SC400 MC09 should match TRU01, SC120,130,465, MC 02 OK TRU64-08 '1415TRU64_MI_P15!$M$ = '1415TRU01_CNE_P15!$CG$ TRU64, SC1010 MC09 should match TRU01, SC120,130,465, MC 15 OK TRU64-09 '1415TRU64_MI_P15!$M$ = '1415TRU01_CNE_P15!$CE$ TRU64 SC410 MC09 to match TRU01 SC100,110,150,160,170,190,195,210,360,370,380,385,less 465, MC01 OK TRU64-10 '1415TRU64_MI_P15!$M$ = '1415TRU01_CNE_P15!$CF$ TRU64 SC680 MC09 to match TRU01 SC100,110,150,160,170,190,195,210,360,370,380,385,less 465, MC02 OK TRU64-11 '1415TRU64_MI_P15!$M$ = '1415TRU01_CNE_P15!$CG$ TRU64 SC1280 MC09 to match TRU01 SC100,110,150,160,170,190,195,210,360,370,380,385,less 465, MC15 OK TRU65-01 '1415TRU65_MI_P15!$CB$7 0.0 =.0 '1415TRU65_MI_P15!$CB$5 0.0 Contains -ve entries in +ve or zero entry only cells - see Excel Col CB (Val Pos) OK TRU65-02 '1415TRU65_MI_P15!$CC$7 0.0 =.0 '1415TRU65_MI_P15!$CB$5 0.0 For all entries in MC06 to MC17, MC18, there must be a description and entries in MC01 to MC04 OK TRU65-03 '1415TRU65_MI_P15!$CD$7 0.0 =.0 '1415TRU65_MI_P15!$CB$5 0.0 For all entries in MC18, there must be a description in MC01 to MC04 OK TRU65-04 '1415TRU65_MI_P15!$CE$7 0.0 =.0 '1415TRU65_MI_P15!$CB$5 0.0 For any Description entries in MC01 to MC04 there must be entries in MC06 to MC17 or MC18 OK TRU65-05 '1415TRU65_MI_P15!$CF$7 0.0 =.0 '1415TRU65_MI_P15!$CB$5 0.0 mc01 is = to Unidentified therefore entry should be "H" for High in mc04 OK TRU65-06 '1415TRU65_MI_P15!$G$ =.0 '1415TRU65_MI_P15!$D$ Confirm that all 1415 efficiencies have valid analysis options selected in mc01 to 04 of TRU65 OK TRU65-07 '1415TRU65_MI_P15!$T$ =.0 '1415TRU65_MI_P15!$D$ Confirm that all 1516 efficiencies have valid analysis options selected in mc01 to 04 of TRU65 OK TRU65-08 '1415TRU65_MI_P15!$CG$7 0.0 =.0 '1415TRU65_MI_P15!$CB$5 0.0 Confirm that all efficiencies have valid analysis options selected in mc01-04 ERROR TRU67-01 '1415TRU67_MI_P15!$CB$ =.0 '1415TRU67_MI_P15!$CB$5 1.0 TRU 67, SC100, MC01 input has been completed (input efficiency savings as a negative value) OK TRU70-01 '1415TRU70_MI_P15!$CA$7 0.0 =.0 '1415TRU70_MI_P15!$CB$5 0.0 Contains -ve entries in +ve or zero entry only cells - see Excel Col CA (Val Pos) OK TRU71-01 '1415TRU71_MI_P15!$CA$7 0.0 =.0 '1415TRU71_MI_P15!$CB$5 0.0 Contains -ve entries in +ve or zero entry only cells - see Excel Col CA (Val Pos) OK TRU71-02 '1415TRU71_MI_P15!$CD$7 0.0 =.0 '1415TRU71_MI_P15!$CB$5 0.0 Values have been reported but expected/actual sign-off date has not OK TRU71-02 '1415TRU71_MI_P15!$CB$7 0.0 =.0 '1415TRU71_MI_P15!$CB$5 0.0 Values have been reported but contract sign-off has not OK TRU72-01 '1415TRU72_MI_P15!$CA$7 0.0 =.0 '1415TRU72_MI_P15!$CB$5 0.0 Contains -ve entries in +ve or zero entry only cells - see Excel Col CA (Val Pos) NHS Trust Development Authority 189

190 Annex D Workforce plan NHS Trust Development Authority 190

191 Annex D1 Workforce plan guidance NHS Trust Development Authority 191

192 Annex D1 NHS Trust Development Authority 2014/15 to 2018/19 NHS Trust Workforce Plan Guidance NHS Trust Development Authority 192

193 Annex D1 NHS Trust Development Authority 2014/15 to 2018/19 NHS Trust Workforce Plan Guidance Table of contents Section 1 NHS Trust Plan Form Guidance... Introduction... Structure of the forms... Validations... Recording data and submitting forms... Section 2 Header... Contact Details... Section 3 WTE Staffing Forecast /14 Baseline /15 and 2015/16 Forecast /17 to 2019/20 Forecast... Section 4 Workforce /14 Baseline /15 and 2015/16 Forecast /17 to 2019/20 Forecast... Reconciliation to Finance TFMS submission... Section 5 WTE Bridge /14 Baseline /15 and 2015/16 Forecast... Section 5 Occupational Code Tool... NHS Trust Development Authority 193

194 Annex D1 1. NHS Trust 2014/15 Plan Form Guidance Introduction 1.1 The NHS Trust Development Authority (NHS TDA) workforce planning forms are designed to capture the workforce information that forms part of the Trust s integrated plans. 1.2 The 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 to 2018/ This data will provide the NHS TDA with information on the workforce aspects of 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 Entries are to be prepared in accordance with the guidance issued in this document. Some joint working with the Finance Department in the NHS Trusts is envisaged to ensure the submission is consistent with the finance plan submission. Structure of the forms 1.5 A summary of the full planning forms is provided below: Header: contains Trust name, contact details provided to TDA in event of query and summary of progress clearing validations for submission; WTE staffing forecast: WTE forecast by staff group category for substantive and under broad medical, non-medical clinical and nonclinical heading for separate bank and agency sections; Workforce : forecast by staff group category for substantive and under broad medical, non-medical clinical and non-clinical heading for separate bank and agency sections; WTE Bridge: WTE Bridge closing 2013/14 to closing 2015/16. Validations 1.6 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 Trust Development Authority (NHS TDA). 1.7 All validations are shown on Validation Ass tab. Each validation is described and there are hyperlinks to each cell required to reconcile to assist the review and correction process. NHS Trust Development Authority 194

195 Annex D1 1.8 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 Recording data and submitting forms 1.9 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 header 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; please ensure when submitting to the NHS TDA that the submission file is not password protected or in a shared workbook format or linked to other workbooks; please save the file in a.xlsx format 1.10 Please note that an acknowledgement of receipt will be received on submission The forms are marked 000 or or WTE figures must be entered in pounds thousands or in pounds or in WTEs, 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. NHS Trust Development Authority 195

196 Annex D1 2. Header 2.1 Trust Name: Use the drop down list to pick your NHS Trust name 2.2 Contact name: Provide the main contact familiar with the contents of the submission and 2.3 Contact Provide the corresponding address and 2.4 Contact telephone: Provide the corresponding telephone number. NHS Trust Development Authority 196

197 Annex D1 3. WTE Staffing Forecast Statement of Forecast WTE staffing 3.1 Total WTE is the sum of substantive, bank and agency staff WTE as defined below: Substantive Staff WTE 3.2 The WTE of the substantive staff at the Trust is based on WTEs from Electronic Staff Record adjusted for: Secondments in and secondments out Recharges in and recharges out Staff provided or received through provider to provider contracts Reported Bank Staff WTE 3.3 WTE of bank staff working on a bank administered by the NHS Trust s payroll: Clinical split medical and non-medical Non Clinical. Reported Agency, Contract Staff WTE 3.4 WTE of staff working in the NHS Trust and charged by invoice: Agency; Contract. Locums provided by a third party. 2013/14 Baseline 3.5 The baseline is the forecast outturn WTE for 2013/ /15 and 2015/16 Forecast 3.6 The 2014/15 plan is the expected WTE for 2014/15 that corresponds with the financial plan as submitted in the TFMS finance submission for planning. 3.7 The 2015/16 plan is the expected WTE for 2015/16 that corresponds with the financial plan as submitted in the TFMS finance submission for planning. 2016/17 to 2018/19 Forecast The 2016/17 to 2018/19 3 year WTE plan should correspond with the Trust s own medium term planning and the Long Term Financial Model (LTFM). NHS Trust Development Authority 197

198 Annex D1 4. Workforce Costs Employee benefits 4.1 Sum of substantive, bank and agency staff costs as defined below: Substantive Staff costs 4.2 The cost of the substantive staff at the Trust is based on costs from payroll adjusted for: Secondments in and secondment out Recharges in and recharges out Staff provided or received through provider to provider contracts Reported Bank Staff Costs 4.3 Cost of bank staff working on a bank administered by the NHS Trust s payroll: Clinical split medical and non-medical Non Clinical. Reported Agency, Contract Staff Costs 4.4 Cost of staff working in the NHS Trust and charged by invoice: Agency; Contract. Locums provided by a third party. 2013/14 Baseline 4.5 The baseline is the forecast outturn for 2013/ /15 and 2015/16 Forecast 4.6 The 2014/15 plan is the expected cost for 2014/15 that corresponds with the financial plan as submitted in the TFMS finance submission for planning. 4.7 The 2015/16 is the expected cost for 2015/16 that corresponds with the financial plan as submitted in the TFMS finance submission for planning. 2016/17 to 2018/19 Forecast 4.8 The 2016/17 to 2018/19 3 year cost plan should correspond with the Trust s own medium term planning and the LTFM. NHS Trust Development Authority 198

199 Annex D1 4.9 The following values are quoted in both the workforce and the finance TFMS submission and must reconcile: Total Agency Spend 2014/15 TFMS Return on TRU01 tab Total Agency Spend 2014/15 sub code 570, main code 02 Agency/Contract staff costs in Employee Benefit Expenditure With: Workforce Return on Workforce tab intersection of 1.2. Agency staff (including Agency, Contract and Locum) with column Value for 2014/15 : cell R8 Total Agency Spend 2015/16 TFMS Return on TRU01 tab Total Agency Spend 2015/16 sub code 570, main code 15 Agency/Contract staff costs in Employee Benefit Expenditure With: Workforce Return on Workforce tab intersection of row 1.2. Agency staff (including Agency, Contract and Locum) with column Cumulative 000s for Financial Year 2015/16 : cell T8 Total Employee Spend 2014/15 TFMS Return on TRU06 tab Total Employee Spend 2014/15 Sub code 420, main code 02 Total Employee Benefit less the value of recoveries in respect of employee benefits recorded in TRU05 sub code 250 main code 02 With: Workforce Return on Workforce tab intersection of row Total Pay Bill All Staff with column Value for 2014/15 : cell R6 Total Employee Spend 2015/16 TFMS Return on TRU06 tab Total Employee Spend 2015/16 Sub code 420, main code 15 Total Employee Spend less the value of recoveries in respect of employee benefits recorded in TRU05 sub code 250 main code 15 With: NHS Trust Development Authority 199

200 Annex D1 Workforce Return on Workforce tab intersection of row Total Pay Bill All Staff with column Cumulative 000s for Financial Year 2015/16 : cell T6. 5. WTE Bridge Bridge WTE forecast 2013/14 to 2015/ The purpose of this form is to assess the NHS Trusts planned WTE for 2014/15 and 2015/16, using the 2013/14 WTE as the base year. The form is divided into two main tables. The first table shows the WTE from 2013/14 split by Substantive, Bank and Agency and asks for month by month movements to the closing forecast 2014/15 position. 5.2 A second table carries forward the closing forecast 2014/15 position asks for the summary annual movement to the expected 2015/16 position. 5.3 The data entry is split into Substantive, Bank and Agency section and in each case; the analysis required is as follows: 5.4 Brought forward WTE as at 31 st March 2014: This feeds directly from the WTE Staffing Forecast tab Total forecast WTE for 2013/ Efficiency programme: WTE changes arising from the Trust Efficiency Programme The WTE pay savings cited here will be used in the triangulation of process between finance and workforce. The change in WTE should correlate to the financial savings in sub code 610 in TRU64 of the finance TFMS planning form 5.6 Investments to deliver efficiencies: investments the NHS Trust may make to help it deliver efficiency requirements. This correlates with sub codes 590 and 600 in TRU64 of the finance TFMS planning form 5.7 Volume changes: change in pay and non-pay expenditure associated with changing planned volumes resulting from commissioner plans, typically demographic change. NHS Trust Development Authority 200

201 Annex D1 Data entry on this sub code must relate to current contracts with current commissioner. Changes due to new services and / or new commissioners or reduced services or commissioners not related to QIPP schemes should be shown under service changes This correlates with sub code 540 in TRU64 the of finance TFMS planning form. 5.8 Investment to deliver CQUIN: change in WTE investment to deliver agreed CQUIN schemes this correlates with sub code 580 in TRU64 of the finance TFMS planning form 5.9 Service change - transfers or developments with effect from 01/04/2014 Service changes that commissioners starting on or after 1 st April 2014 but before 31 st March Include any service transfers or tenders starting on or after 1 st April 2014 but before 31 st March This includes services won, lost or not contested by tender. Relevant changes include providing to a new locality or a new population, providing a new service or an existing service in a new way which material changes income. Service change might involve service redesign for an NHS Trust if this is not part of the agreed QIPP programme. Service change might involve a change in commissioner make up for a NHS Trust As a basic principle the NHS Trust should use this line to tell us about a change in the service model where you will begin working in a new service or will be withdrawing from a service on or after 1 st April 2014 but before 31 st March This correlates with sub code 530 in TRU64 of the finance TFMS planning form Transactions: impact on WTE of any major acquisition or divestment during 2014/15 the impact on expenditure should be recorded in this row. For inclusion the changes must meet ALL of the following criteria: o The transaction is being carried out according to the NHS Transaction Manual and the TDA Assurance Framework NHS Trust Development Authority 201

202 Annex D1 o The transaction can be anticipated as it has as a minimum passed through Gateway 3 as defined in the TDA Assurance Framework 5.11 The transaction s project plan has been seen and approved by the appropriate TDA responsible officer and this project plan states that the transactions expected completion date coincides with the timing implied by the transaction s inclusion in this sub code. This correlates with sub code 650 in TRU64 of the finance TFMS planning form Multi-Professional Education & Training levy tariff changes Relates specifically to WTE changes to either: salaried trainees supported by Health Education England or change in investment due to change in expenditure arising from other education and training costs salaried trainees supported by other funding or funded I house by the NHS Trust This correlates with sub codes 550 and 560 in TRU64 the finance TFMS planning form Research Relates specifically to WTE changes to research staff arising from either national funding change, grants, patient activity levels or other research spend changes This correlates with sub code 570 in TRU64 of the finance TFMS planning form. Planned WTE 2015/ The sequence of categories is the same as for previous year and the same definitions stated above apply. Memorandum item: 5.15 Average pay cost the purpose of this row is to calculate an average salary for the Trust based on WTE and cost in the submission This will be used for: Triangulation of workforce and costs Triangulation of WTE savings in the Efficiency programme NHS Trust Development Authority 202

203 Annex D1 The Trust is asked to validate the average costs shown to ensure triangulation is not compromised. 6. OCCUPATIONAL CODE TOOL 6.1 This tab can be used as a guide; it provides cross mapping between the ESR standard occupation codes and the higher level and sub-level staff groupings they apply to, within the context of this template 6.2 Red rows are closed occupation codes 6.3 Blue rows are new occupation codes as per v11 of the Occ Code Manual NHS Trust Development Authority 203

204 Annex D2 Workforce plan template NHS Trust Development Authority 204

205 Annex D2 TDA WORKFORCE PLANNING TEMPLATE *FOR INTERNAL MANAGEMENT INFORMATION ONLY NHS Trust Please select Trust name from drop down list Contact Name: xxxxx Contact Contact Tel: Validation Failures: Ok to submit About This document is the Common Input Template for the provision of data for the 2014/15 TDA Planning process. Contents: 1. Validation Ass' Validation to check data consistently. All validations to be cleared please before submission. 2. WTE staffing Forecast WTE planned outturn for 2013/14 with monthly forecast for 2014/15 and following 5 planning years 3. Workforce Planned outturn for 2013/14 with monthly forecast for 2014/15 and following 5 planning years 4. WTE Bridge' Bridge to show monthly WTE movements from planned outturn for 2013/14 to forecast closing 2014/15 and summary annual movements to forecast closing 2015/16 5.Occ Code Tool Occupational code grouper showing main group and sub groups to be used when determining staff groups included in each of the analysis categories for this submission. Contact Should you have any queries, please do not hesitate to contact: [email protected] Additional information: Occupation Code Manual: NHS Trust Development Authority 205

206 Annex D2 Validation list - all validations to be cleared before submission Tolerance 5% High Level Validation Errors 0 Validation Type 1st Value Hyperlink to 1st value 2nd Value Hyperlink to 2nd value If Error is shown, validation to clear Total WTE in Staffing Forecast and WTE Bridge should match 31st March 2014 closing 0.00 From "2. WTE Staffing 2. WTE Staffing 0.00 From "4. WTE Bridge" 4. WTE Bridge'!D6 OK Forecast" Forecast'!D6 Substantive staff - WTE in Staffing Forecast and WTE Bridge should 31st March 2014 closing 0.00 From "2. WTE Staffing 2. WTE Staffing 0.00 From "4. WTE Bridge" 4. WTE Bridge'!D26 OK match Forecast" Forecast'!D13 Agency staff - WTE in Staffing Forecast and WTE Bridge should 31st March 2014 closing 0.00 From "2. WTE Staffing 2. WTE Staffing 0.00 From "4. WTE Bridge" 4. WTE Bridge'!D68 OK match Forecast" Forecast'!D12 Bank staff - WTE in Staffing Forecast and WTE Bridge should match 31st March 2014 closing 0.00 From "2. WTE Staffing Forecast" 2. WTE Staffing Forecast'!D From "4. WTE Bridge" 4. WTE Bridge'!D47 OK WTE in Staffing Forecast and WTE Bridge should match 31st March 2015 closing 0.00 From "2. WTE Staffing Forecast" Substantive staff - WTE in Staffing Forecast and WTE Bridge should 31st March 2015 closing 0.00 From "2. WTE Staffing match Forecast" Agency staff - WTE in Staffing Forecast and WTE Bridge should 31st March 2015 closing 0.00 From "2. WTE Staffing match Forecast" Bank staff - WTE in Staffing Forecast and WTE Bridge should match 31st March 2015 closing 0.00 From "2. WTE Staffing Forecast" WTE in Staffing Forecast and WTE Bridge should match 31st March 2016 closing 0.00 From "2. WTE Staffing Forecast" Substantive staff - WTE in Staffing Forecast and WTE Bridge should 31st March 2016 closing 0.00 From "2. WTE Staffing match Forecast" Agency staff - WTE in Staffing Forecast and WTE Bridge should 31st March 2016 closing 0.00 From "2. WTE Staffing match Forecast" Bank staff - WTE in Staffing Forecast and WTE Bridge should match 31st March 2016 closing 0.00 From "2. WTE Staffing Forecast" WTE in Staffing Forecast and WTE Bridge should match 30th April 2014 closing 0.00 From "2. WTE Staffing Forecast" WTE in Staffing Forecast and WTE Bridge should match 31st May 2014 closing 0.00 From "2. WTE Staffing Forecast" WTE in Staffing Forecast and WTE Bridge should match 30th June 2014 closing 0.00 From "2. WTE Staffing Forecast" WTE in Staffing Forecast and WTE Bridge should match 31st July 2014 closing 0.00 From "2. WTE Staffing Forecast" WTE in Staffing Forecast and WTE Bridge should match 31st August From "2. WTE Staffing closing Forecast" WTE in Staffing Forecast and WTE Bridge should match 30th Septemeber From "2. WTE Staffing closing Forecast" WTE in Staffing Forecast and WTE Bridge should match 31st October From "2. WTE Staffing closing Forecast" WTE in Staffing Forecast and WTE Bridge should match 30th Novemeber From "2. WTE Staffing closing Forecast" WTE in Staffing Forecast and WTE Bridge should match 31st December From "2. WTE Staffing closing Forecast" WTE in Staffing Forecast and WTE Bridge should match 31st January From "2. WTE Staffing closing Forecast" WTE in Staffing Forecast and WTE Bridge should match 28th February From "2. WTE Staffing closing Forecast" WTE in Staffing Forecast and WTE Bridge should match 31st March 2015 closing 0.00 From "2. WTE Staffing Forecast" 2. WTE Staffing Forecast'!Q10 2. WTE Staffing Forecast'!Q13 2. WTE Staffing Forecast'!Q12 2. WTE Staffing Forecast'!Q11 2. WTE Staffing Forecast'!R10 2. WTE Staffing Forecast'!R13 2. WTE Staffing Forecast'!R12 2. WTE Staffing Forecast'!R11 2. WTE Staffing Forecast'!E10 2. WTE Staffing Forecast'!F10 2. WTE Staffing Forecast'!G10 2. WTE Staffing Forecast'!H10 2. WTE Staffing Forecast'!I10 2. WTE Staffing Forecast'!J10 2. WTE Staffing Forecast'!K10 2. WTE Staffing Forecast'!L10 2. WTE Staffing Forecast'!M10 2. WTE Staffing Forecast'!N10 2. WTE Staffing Forecast'!O10 2. WTE Staffing Forecast'!P From "4. WTE Bridge" 4. WTE Bridge'!T6 OK 0.00 From "4. WTE Bridge" 4. WTE Bridge'T26 OK 0.00 From "4. WTE Bridge" 4. WTE Bridge'!T68 OK 0.00 From "4. WTE Bridge" 4. WTE Bridge'!T47 OK 0.00 From "4.WTE Bridge" 4. WTE Bridge'!T21 OK 0.00 From "4.WTE Bridge" 4. WTE Bridge'!T41 OK 0.00 From "4.WTE Bridge" 4. WTE Bridge'!T83 OK 0.00 From "4.WTE Bridge" 4. WTE Bridge'!T62 OK 0.00 From "4.WTE Bridge" 4. WTE Bridge'!D21 OK 0.00 From "4.WTE Bridge" 4. WTE Bridge'!E21 OK 0.00 From "4.WTE Bridge" 4. WTE Bridge'!F21 OK 0.00 From "4.WTE Bridge" 4. WTE Bridge'!G21 OK 0.00 From "4.WTE Bridge" 4. WTE Bridge'!H21 OK 0.00 From "4.WTE Bridge" 4. WTE Bridge'!I21 OK 0.00 From "4.WTE Bridge" 4. WTE Bridge'!J21 OK 0.00 From "4.WTE Bridge" 4. WTE Bridge'!K21 OK 0.00 From "4.WTE Bridge" 4. WTE Bridge'!L21 OK 0.00 From "4.WTE Bridge" 4. WTE Bridge'!M21 OK 0.00 From "4.WTE Bridge" 4. WTE Bridge'!N21 OK 0.00 From "4.WTE Bridge" 4. WTE Bridge'!O21 OK WTE entered under category "Any others" must be less than 5% of Substantive WTE WTE entered under category "Any others" must be less than 5% of Substantive WTE WTE entered under category "Any others" must be less than 5% of Substantive WTE 31st March 2014 closing 31st March 2015 closing 31st March 2016 closing 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 2. WTE Staffing Forecast'!D77 2. WTE Staffing Forecast'!Q77 2. WTE Staffing Forecast'!R From "2. WTE Staffing Forecast" x 5% 0.00 From "2. WTE Staffing Forecast" x 5% 0.00 From "2. WTE Staffing Forecast" x 5% 2. WTE Staffing Forecast'!D13 2. WTE Staffing Forecast'!Q13 2. WTE Staffing Forecast'!R13 OK OK OK NHS Trust Development Authority 206

207 Annex D2 Validation Type 1st Value Hyperlink to 1st value 2nd Value Hyperlink to 2nd value If Error is shown, validation to clear WTE entered under category "Any others" must be less than 5% of 31st March 2017 closing 0.00 From "2. WTE Staffing 2. WTE Staffing 0.00 From "2. WTE Staffing 2. WTE Staffing OK Substantive WTE Forecast" Forecast'!S77 Forecast" x 5% Forecast'!S13 WTE entered under category "Any others" must be less than 5% of 31st March 2018 closing 0.00 From "2. WTE Staffing 2. WTE Staffing 0.00 From "2. WTE Staffing 2. WTE Staffing OK Substantive WTE Forecast" Forecast'!T77 Forecast" x 5% Forecast'!T13 WTE entered under category "Any others" must be less than 5% of Substantive WTE 31st March 2019 closing 0.00 From "2. WTE Staffing Forecast" 2. WTE Staffing Forecast'!U From "2. WTE Staffing Forecast" x 5% 2. WTE Staffing Forecast'!U13 OK Accident & Emergency element must be less or equal to Acute, Elderly, General (Adult) Nurses Accident & Emergency element must be less or equal to Acute, Elderly, General (Adult) Nurses Accident & Emergency element must be less or equal to Acute, Elderly, General (Adult) Nurses Accident & Emergency element must be less or equal to Acute, Elderly, General (Adult) Nurses Accident & Emergency element must be less or equal to Acute, Elderly, General (Adult) Nurses Accident & Emergency element must be less or equal to Acute, Elderly, General (Adult) Nurses 31st March 2014 closing 31st March 2015 closing 31st March 2016 closing 31st March 2017 closing 31st March 2018 closing 31st March 2019 closing 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 2. WTE Staffing Forecast'!D21 2. WTE Staffing Forecast'!Q21 2. WTE Staffing Forecast'!R21 2. WTE Staffing Forecast'!S21 2. WTE Staffing Forecast'!T21 2. WTE Staffing Forecast'!U From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 2. WTE Staffing Forecast'!D20 2. WTE Staffing Forecast'!Q20 2. WTE Staffing Forecast'!R20 2. WTE Staffing Forecast'!S20 2. WTE Staffing Forecast'!T20 2. WTE Staffing Forecast'!U20 OK OK OK OK OK OK Health Visitors element must be less or equal to Community Services (including District Nurses) Health Visitors element must be less or equal to Community Services (including District Nurses) Health Visitors element must be less or equal to Community Services (including District Nurses) Health Visitors element must be less or equal to Community Services (including District Nurses) Health Visitors element must be less or equal to Community Services (including District Nurses) Health Visitors element must be less or equal to Community Services (including District Nurses) 31st March 2014 closing 31st March 2015 closing 31st March 2016 closing 31st March 2017 closing 31st March 2018 closing 31st March 2019 closing 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 2. WTE Staffing Forecast'!D23 2. WTE Staffing Forecast'!Q23 2. WTE Staffing Forecast'!R23 2. WTE Staffing Forecast'!S23 2. WTE Staffing Forecast'!T23 2. WTE Staffing Forecast'!U From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 2. WTE Staffing Forecast'!D22 2. WTE Staffing Forecast'!Q22 2. WTE Staffing Forecast'!R22 2. WTE Staffing Forecast'!S22 2. WTE Staffing Forecast'!T22 2. WTE Staffing Forecast'!U22 OK OK OK OK OK OK Registered Midwives element must be less or equal to Maternity Services (including SCBU) Registered Midwives element must be less or equal to Maternity Services (including SCBU) Registered Midwives element must be less or equal to Maternity Services (including SCBU) Registered Midwives element must be less or equal to Maternity Services (including SCBU) Registered Midwives element must be less or equal to Maternity Services (including SCBU) Registered Midwives element must be less or equal to Maternity Services (including SCBU) 31st March 2014 closing 31st March 2015 closing 31st March 2016 closing 31st March 2017 closing 31st March 2018 closing 31st March 2019 closing 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 2. WTE Staffing Forecast'!D26 2. WTE Staffing Forecast'!Q26 2. WTE Staffing Forecast'!R26 2. WTE Staffing Forecast'!S26 2. WTE Staffing Forecast'!T26 2. WTE Staffing Forecast'!U From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 2. WTE Staffing Forecast'!D25 2. WTE Staffing Forecast'!Q25 2. WTE Staffing Forecast'!R25 2. WTE Staffing Forecast'!S25 2. WTE Staffing Forecast'!T25 2. WTE Staffing Forecast'!U25 OK OK OK OK OK OK AHPs working in Accident & Emergency element must be less or equal to Total AHPs AHPs working in Accident & Emergency element must be less or equal to Total AHPs AHPs working in Accident & Emergency element must be less or equal to Total AHPs AHPs working in Accident & Emergency element must be less or equal to Total AHPs AHPs working in Accident & Emergency element must be less or equal to Total AHPs AHPs working in Accident & Emergency element must be less or equal to Total AHPs 31st March 2014 closing 31st March 2015 closing 31st March 2016 closing 31st March 2017 closing 31st March 2018 closing 31st March 2019 closing 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 2. WTE Staffing Forecast'!D35 2. WTE Staffing Forecast'!Q35 2. WTE Staffing Forecast'!R35 2. WTE Staffing Forecast'!S35 2. WTE Staffing Forecast'!T35 2. WTE Staffing Forecast'!U From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 2. WTE Staffing Forecast'!D34 2. WTE Staffing Forecast'!Q34 2. WTE Staffing Forecast'!R34 2. WTE Staffing Forecast'!S34 2. WTE Staffing Forecast'!T34 2. WTE Staffing Forecast'!U34 OK OK OK OK OK OK Clinical Support staff working in Accident & Emergency element must be less or equal to Total Clinical Support Staff 31st March 2014 closing 0.00 From "2. WTE Staffing Forecast" 2. WTE Staffing Forecast'!D From "2. WTE Staffing Forecast" 2. WTE Staffing Forecast'!D67 OK NHS Trust Development Authority 207

208 Annex D2 Validation Type 1st Value Hyperlink to 1st value 2nd Value Hyperlink to 2nd value If Error is shown, validation to clear Clinical Support staff working in Accident & Emergency element must 31st March 2015 closing 0.00 From "2. WTE Staffing 2. WTE Staffing 0.00 From "2. WTE Staffing 2. WTE Staffing OK be less or equal to Total Clinical Support Staff Forecast" Forecast'!Q68 Forecast" Forecast'!Q67 Clinical Support staff working in Accident & Emergency element must 31st March 2016 closing 0.00 From "2. WTE Staffing 2. WTE Staffing 0.00 From "2. WTE Staffing 2. WTE Staffing OK be less or equal to Total Clinical Support Staff Forecast" Forecast'!R68 Forecast" Forecast'!R67 Clinical Support staff working in Accident & Emergency element must 31st March 2017 closing 0.00 From "2. WTE Staffing 2. WTE Staffing 0.00 From "2. WTE Staffing 2. WTE Staffing OK be less or equal to Total Clinical Support Staff Forecast" Forecast'!S68 Forecast" Forecast'!S67 Clinical Support staff working in Accident & Emergency element must 31st March 2018 closing 0.00 From "2. WTE Staffing 2. WTE Staffing 0.00 From "2. WTE Staffing 2. WTE Staffing OK be less or equal to Total Clinical Support Staff Forecast" Forecast'!T68 Forecast" Forecast'!T67 Clinical Support staff working in Accident & Emergency element must be less or equal to Total Clinical Support Staff 31st March 2019 closing 0.00 From "2. WTE Staffing Forecast" 2. WTE Staffing Forecast'!U From "2. WTE Staffing Forecast" 2. WTE Staffing Forecast'!U67 OK Accident & Emergency element must be less or equal to Total Career/Staff Grades Accident & Emergency element must be less or equal to Total Career/Staff Grades Accident & Emergency element must be less or equal to Total Career/Staff Grades Accident & Emergency element must be less or equal to Total Career/Staff Grades Accident & Emergency element must be less or equal to Total Career/Staff Grades Accident & Emergency element must be less or equal to Total Career/Staff Grades 31st March 2014 closing 31st March 2015 closing 31st March 2016 closing 31st March 2017 closing 31st March 2018 closing 31st March 2019 closing 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 2. WTE Staffing Forecast'!D87 2. WTE Staffing Forecast'!Q87 2. WTE Staffing Forecast'!R87 2. WTE Staffing Forecast'!S87 2. WTE Staffing Forecast'!T87 2. WTE Staffing Forecast'!U From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 2. WTE Staffing Forecast'!D86 2. WTE Staffing Forecast'!Q86 2. WTE Staffing Forecast'!R86 2. WTE Staffing Forecast'!S86 2. WTE Staffing Forecast'!T86 2. WTE Staffing Forecast'!U86 OK OK OK OK OK OK Accident & Emergency element must be less or equal to Trainee Grades Accident & Emergency element must be less or equal to Trainee Grades Accident & Emergency element must be less or equal to Trainee Grades Accident & Emergency element must be less or equal to Trainee Grades Accident & Emergency element must be less or equal to Trainee Grades Accident & Emergency element must be less or equal to Trainee Grades 31st March 2014 closing 31st March 2015 closing 31st March 2016 closing 31st March 2017 closing 31st March 2018 closing 31st March 2019 closing 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 2. WTE Staffing Forecast'!D87 2. WTE Staffing Forecast'!Q87 2. WTE Staffing Forecast'!R87 2. WTE Staffing Forecast'!S87 2. WTE Staffing Forecast'!T87 2. WTE Staffing Forecast'!U From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 2. WTE Staffing Forecast'!D88 2. WTE Staffing Forecast'!Q88 2. WTE Staffing Forecast'!R88 2. WTE Staffing Forecast'!S88 2. WTE Staffing Forecast'!T88 2. WTE Staffing Forecast'!U88 OK OK OK OK OK OK Accident & Emergency element must be less or equal to Bank Spend 31st March 2014 closing 0.00 From "2. WTE Staffing Forecast" Accident & Emergency element must be less or equal to Bank Spend 31st March 2015 closing 0.00 From "2. WTE Staffing Forecast" Accident & Emergency element must be less or equal to Bank Spend 31st March 2016 closing 0.00 From "2. WTE Staffing Forecast" Accident & Emergency element must be less or equal to Bank Spend 31st March 2017 closing 0.00 From "2. WTE Staffing Forecast" Accident & Emergency element must be less or equal to Bank Spend 31st March 2018 closing 0.00 From "2. WTE Staffing Forecast" Accident & Emergency element must be less or equal to Bank Spend 31st March 2019 closing 0.00 From "2. WTE Staffing Forecast" 2. WTE Staffing Forecast'!D WTE Staffing Forecast'!Q WTE Staffing Forecast'!R WTE Staffing Forecast'!S WTE Staffing Forecast'!T WTE Staffing Forecast'!U From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 2. WTE Staffing Forecast'!D WTE Staffing Forecast'!Q WTE Staffing Forecast'!R WTE Staffing Forecast'!S WTE Staffing Forecast'!T WTE Staffing Forecast'!U109 OK OK OK OK OK OK Accident & Emergency element must be less or equal to Agency Spend Accident & Emergency element must be less or equal to Agency Spend Accident & Emergency element must be less or equal to Agency Spend Accident & Emergency element must be less or equal to Agency Spend Accident & Emergency element must be less or equal to Agency Spend 31st March 2014 closing 31st March 2015 closing 31st March 2016 closing 31st March 2017 closing 31st March 2018 closing 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 2. WTE Staffing Forecast'!D WTE Staffing Forecast'!Q WTE Staffing Forecast'!R WTE Staffing Forecast'!S WTE Staffing Forecast'!T From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 0.00 From "2. WTE Staffing Forecast" 2. WTE Staffing Forecast'!D WTE Staffing Forecast'!Q WTE Staffing Forecast'!R WTE Staffing Forecast'!S WTE Staffing Forecast'!T115 OK OK OK OK OK NHS Trust Development Authority 208

209 Annex D2 Validation Type 1st Value Hyperlink to 1st value 2nd Value Hyperlink to 2nd value If Error is shown, validation to clear Accident & Emergency element must be less or equal to Agency Spend 31st March 2019 closing 0.00 From "2. WTE Staffing Forecast" 2. WTE Staffing Forecast'!U From "2. WTE Staffing Forecast" 2. WTE Staffing Forecast'!U115 OK Accident & Emergency nursing element must be less or equal to Qualified nursing, midwifery & health visiting staff spend Accident & Emergency nursing element must be less or equal to Qualified nursing, midwifery & health visiting staff spend Accident & Emergency nursing element must be less or equal to Qualified nursing, midwifery & health visiting staff spend Accident & Emergency nursing element must be less or equal to Qualified nursing, midwifery & health visiting staff spend Accident & Emergency nursing element must be less or equal to Qualified nursing, midwifery & health visiting staff spend Accident & Emergency nursing element must be less or equal to Qualified nursing, midwifery & health visiting staff spend Accident & Emergency AHP element must be less or equal to AHP staff spend Accident & Emergency AHP element must be less or equal to AHP staff spend Accident & Emergency AHP element must be less or equal to AHP staff spend Accident & Emergency AHP element must be less or equal to AHP staff spend Accident & Emergency AHP element must be less or equal to AHP staff spend Accident & Emergency AHP element must be less or equal to AHP staff spend Accident & Emergency clin supp element must be less or equal to Clinical Support staff spend Accident & Emergency clin supp element must be less or equal to Clinical Support staff spend Accident & Emergency clin supp element must be less or equal to Clinical Support staff spend Accident & Emergency clin supp element must be less or equal to Clinical Support staff spend Accident & Emergency clin supp element must be less or equal to Clinical Support staff spend Accident & Emergency clin supp element must be less or equal to Clinical Support staff spend Accident & Emergency consultant element must be less or equal to consultant staff spend Accident & Emergency consultant element must be less or equal to consultant staff spend Accident & Emergency consultant element must be less or equal to consultant staff spend Accident & Emergency consultant element must be less or equal to consultant staff spend Accident & Emergency consultant element must be less or equal to consultant staff spend Accident & Emergency consultant element must be less or equal to consultant staff spend Accident & Emergency career/staff grade element must be less or equal to career/staff grade spend Accident & Emergency career/staff grade element must be less or equal to career/staff grade spend Accident & Emergency career/staff grade element must be less or equal to career/staff grade spend 31st March 2014 closing 0.00 From "3. Workforce " 3.Workforce '!D From "3. Workforce " 3.Workforce '!D17 OK 31st March 2015 closing 0.00 From "3. Workforce " 3.Workforce '!R From "3. Workforce " 3.Workforce '!R17 OK 31st March 2016 closing 0.00 From "3. Workforce " 3.Workforce '!T From "3. Workforce " 3.Workforce '!T17 OK 31st March 2017 closing 0.00 From "3. Workforce " 3.Workforce '!U From "3. Workforce " 3.Workforce '!U17 OK 31st March 2018 closing 0.00 From "3. Workforce " 3.Workforce '!V From "3. Workforce " 3.Workforce '!V17 OK 31st March 2019 closing 0.00 From "3. Workforce " 3.Workforce '!W From "3. Workforce " 3.Workforce '!W17 OK 31st March 2014 closing 0.00 From "3. Workforce " 3.Workforce '!D2.00 From "3. Workforce " 3.Workforce '!D19 OK 31st March 2015 closing 0.00 From "3. Workforce " 3.Workforce '!R2.00 From "3. Workforce " 3.Workforce '!R19 OK 31st March 2016 closing 0.00 From "3. Workforce " 3.Workforce '!T2.00 From "3. Workforce " 3.Workforce '!T19 OK 31st March 2017 closing 0.00 From "3. Workforce " 3.Workforce '!U2.00 From "3. Workforce " 3.Workforce '!U19 OK 31st March 2018 closing 0.00 From "3. Workforce " 3.Workforce '!V2.00 From "3. Workforce " 3.Workforce '!V19 OK 31st March 2019 closing 0.00 From "3. Workforce " 3.Workforce '!W2.00 From "3. Workforce " 3.Workforce '!W19 OK 31st March 2014 closing 0.00 From "3. Workforce " 3.Workforce '!D From "3. Workforce " 3.Workforce '!D22 OK 31st March 2015 closing 0.00 From "3. Workforce " 3.Workforce '!R From "3. Workforce " 3.Workforce '!R22 OK 31st March 2016 closing 0.00 From "3. Workforce " 3.Workforce '!T From "3. Workforce " 3.Workforce '!T22 OK 31st March 2017 closing 0.00 From "3. Workforce " 3.Workforce '!U From "3. Workforce " 3.Workforce '!U22 OK 31st March 2018 closing 0.00 From "3. Workforce " 3.Workforce '!V From "3. Workforce " 3.Workforce '!V19 OK 31st March 2019 closing 0.00 From "3. Workforce " 3.Workforce '!D From "3. Workforce " 3.Workforce '!W19 OK 31st March 2014 closing 0.00 From "3. Workforce " 3.Workforce '!D From "3. Workforce " 3.Workforce '!D26 OK 31st March 2015 closing 0.00 From "3. Workforce " 3.Workforce '!R From "3. Workforce " 3.Workforce '!R26 OK 31st March 2016 closing 0.00 From "3. Workforce " 3.Workforce '!T From "3. Workforce " 3.Workforce '!T26 OK 31st March 2017 closing 0.00 From "3. Workforce " 3.Workforce '!U From "3. Workforce " 3.Workforce '!U26 OK 31st March 2018 closing 0.00 From "3. Workforce " 3.Workforce '!V From "3. Workforce " 3.Workforce '!V26 OK 31st March 2019 closing 0.00 From "3. Workforce " 3.Workforce '!W From "3. Workforce " 3.Workforce '!W26 OK 31st March 2014 closing 0.00 From "3. Workforce " 3.Workforce '!D From "3. Workforce " 3.Workforce '!D28 OK 31st March 2015 closing 0.00 From "3. Workforce " 3.Workforce '!R From "3. Workforce " 3.Workforce '!R28 OK 31st March 2016 closing 0.00 From "3. Workforce " 3.Workforce '!T From "3. Workforce " 3.Workforce '!T28 OK NHS Trust Development Authority 209

210 Annex D2 Validation Type 1st Value Hyperlink to 1st value 2nd Value Hyperlink to 2nd value If Error is shown, validation to clear Accident & Emergency career/staff grade element must be less or 31st March 2017 closing 0.00 From "3. Workforce " 3.Workforce '!U From "3. Workforce " 3.Workforce '!U28 OK equal to career/staff grade spend Accident & Emergency career/staff grade element must be less or 31st March 2018 closing 0.00 From "3. Workforce " 3.Workforce '!V From "3. Workforce " 3.Workforce '!V28 OK equal to career/staff grade spend Accident & Emergency career/staff grade element must be less or equal to career/staff grade spend 31st March 2019 closing 0.00 From "3. Workforce " 3.Workforce '!W From "3. Workforce " 3.Workforce '!W28 OK Accident & Emergency junior doctor element must be less or equal to junior doctor spend Accident & Emergency junior doctor element must be less or equal to junior doctor spend Accident & Emergency junior doctor element must be less or equal to junior doctor spend Accident & Emergency junior doctor element must be less or equal to junior doctor spend Accident & Emergency junior doctor element must be less or equal to junior doctor spend Accident & Emergency junior doctor element must be less or equal to junior doctor spend Accident & Emergency bank spend must be less or equal to total bank spend Accident & Emergency bank spend must be less or equal to total bank spend Accident & Emergency bank spend must be less or equal to total bank spend Accident & Emergency bank spend must be less or equal to total bank spend Accident & Emergency bank spend must be less or equal to total bank spend Accident & Emergency bank spend must be less or equal to total bank spend Accident & Emergency agency spend must be less or equal to total agency spend Accident & Emergency agency spend must be less or equal to total agency spend Accident & Emergency agency spend must be less or equal to total agency spend Accident & Emergency agency spend must be less or equal to total agency spend Accident & Emergency agency spend must be less or equal to total agency spend Accident & Emergency agency spend must be less or equal to total agency spend 31st March 2014 closing 0.00 From "3. Workforce " 3.Workforce '!D From "3. Workforce " 3.Workforce '!D30 OK 31st March 2015 closing 0.00 From "3. Workforce " 3.Workforce '!R From "3. Workforce " 3.Workforce '!R30 OK 31st March 2016 closing 0.00 From "3. Workforce " 3.Workforce '!T From "3. Workforce " 3.Workforce '!T30 OK 31st March 2017 closing 0.00 From "3. Workforce " 3.Workforce '!U From "3. Workforce " 3.Workforce '!U30 OK 31st March 2018 closing 0.00 From "3. Workforce " 3.Workforce '!V From "3. Workforce " 3.Workforce '!V30 OK 31st March 2019 closing 0.00 From "3. Workforce " 3.Workforce '!W From "3. Workforce " 3.Workforce '!W30 OK 31st March 2014 closing 0.00 From "3. Workforce " 3.Workforce '!D From "3. Workforce " 3.Workforce '!D35 OK 31st March 2015 closing 0.00 From "3. Workforce " 3.Workforce '!R From "3. Workforce " 3.Workforce '!R35 OK 31st March 2016 closing 0.00 From "3. Workforce " 3.Workforce '!T From "3. Workforce " 3.Workforce '!T35 OK 31st March 2017 closing 0.00 From "3. Workforce " 3.Workforce '!U From "3. Workforce " 3.Workforce '!U35 OK 31st March 2018 closing 0.00 From "3. Workforce " 3.Workforce '!V From "3. Workforce " 3.Workforce '!V35 OK 31st March 2019 closing 0.00 From "3. Workforce " 3.Workforce '!W From "3. Workforce " 3.Workforce '!W35 OK 31st March 2014 closing 0.00 From "3. Workforce " 3.Workforce '!D From "3. Workforce " 3.Workforce '!D44 OK 31st March 2015 closing 0.00 From "3. Workforce " 3.Workforce '!R From "3. Workforce " 3.Workforce '!R44 OK 31st March 2016 closing 0.00 From "3. Workforce " 3.Workforce '!T From "3. Workforce " 3.Workforce '!T44 OK 31st March 2017 closing 0.00 From "3. Workforce " 3.Workforce '!U From "3. Workforce " 3.Workforce '!U44 OK 31st March 2018 closing 0.00 From "3. Workforce " 3.Workforce '!V From "3. Workforce " 3.Workforce '!V44 OK 31st March 2019 closing 0.00 From "3. Workforce " 3.Workforce '!W From "3. Workforce " 3.Workforce '!W44 OK Completion required from pick list NHS Trust name Please select From "Header" Header!C12 0 OK Trust name from drop down list Completion required - Please enter a contact name Contact Name xxxxx From "Header" Header!C13 0 OK Completion required - Please enter a contact address Contact [email protected] From "Header" Header!C14 0 OK Completion required - Please enter a contact telephone number Contact Tel From "Header" Header!C15 0 OK NHS Trust Development Authority 210

211 Annex D2 Total WTE for whole Workforce Requirements: Please complete Columns D to V against all staff groups listed Please refer to guidance Secondments in and out form part of Substantive establishment - ESR adjusted Baseline Forecast Establishment WTE Staff in post WTE WTE WTE WTE WTE WTE WTE WTE WTE Financial Year 2013/14 Staff Group(s) As at 31st Mar-14 Apr-14 May-14 Jun-14 Jul-14 Aug-14 Sep-14 Oct-14 Nov-14 Dec-14 1.Total WTE Bank Agency staff (including, Agency, Contract and Locum) Substantive WTE Total Non Medical -Clinical Staff Total Non Medical- Non-Clinical Staff Total Medical and Dental Staff NON MEDICAL STAFFING 2.1 Registered Nursing, Midwifery and Health visiting staff Acute, Elderly and General (adult nurses) of which Accident & Emergency Nurses Community Services (including district nurses) of which Registered Health Visitors Education Staff Maternity Services (including SCBUs) of which Registered Midwives Paediatric Nursing (Child nurses) Psychiatry (MH nurses) Learning Disabilities (LD nurses) School Nurses Other Nursing 2.2 All Scientific, Therapeutic and Technical Staff Allied Health Professionals of which working in Accident & Emergency Art/ Music/ Drama therapy Chiropody / Podiatry Dietetics Occupational Therapy Orthoptics / Optics Physiotherapy Radiography (Diagnostic) Radiography (Therapeutic) Speech and Language Therapy NHS Trust Development Authority 211

212 Annex D2 Baseline Forecast Establishment WTE Staff in post WTE WTE WTE WTE WTE WTE WTE WTE WTE Financial Year 2013/14 Staff Group(s) As at 31st Mar-14 Apr-14 May-14 Jun-14 Jul-14 Aug-14 Sep-14 Oct-14 Nov-14 Dec Other Scientific, Therapeutic and Technical Staff Clinical Psychology Dental IAPT *Operating Theatre's / ODPs Pharmacy Pharmacy Technicians Psychotherapy Social Services (workers) Other STT Staff Health Care Scientists Clinical Engineering & Physical Sciences Life Sciences / Pathology Physiological Sciences of which Audiology Other 2.3 Qualified Ambulance Service Staff Ambulance Paramedic Ambulance Technician Other Qualified Ambulance Staff 2.4 Support to clinical staff of which working in Accident & Emergency Support to nursing staff Support to STT & HCS staff Support to ambulance staff Other clinical support staff 2.5 NHS Infrastructure Support Managers & senior managers Admin and Estates staff Other Infrastructure & Support Staff 2.6 Any others *Operating Theatres/ODP's - coding may vary NHS Trust Development Authority 212

213 Annex D2 Baseline Forecast Establishment WTE Staff in post WTE WTE WTE WTE WTE WTE WTE WTE WTE Financial Year 2013/14 Staff Group(s) 3. MEDICAL STAFFING As at 31st Mar-14 Apr-14 May-14 Jun-14 Jul-14 Aug-14 Sep-14 Oct-14 Nov-14 Dec-14 Medical Staff Group As at 31st Mar-14 Apr-14 May-14 Jun-14 Jul-14 Aug-14 Sep-14 Oct-14 Nov-14 Dec-14 *3.1 Career/Staff Grades of which Accident & Emergency 3.2 Trainee Grades of which Accident & Emergency 3.3 Consultants (including Directors of Public Health) Accident & Emergency Anaesthetics Dentistry / Dental (NHS employed) GP, Community & PH (NHS employed) Medicine Obstetrics and Gynaecology Paediatrics Pathology Psychiatry Radiology Surgery *Career/Staff Grades: Medical staff who are neither consultant nor in training grades 4.Non Substantive Staff 4.1 Bank Total Non Medical -Clinical Staff of which Accident & Emergency Total Non Medical- Non-Clinical Staff Total Medical and Dental Staff of which Accident & Emergency 4.2 Agency staff (including, Agency, Contract and Locum) Total Non Medical -Clinical Staff of which Accident & Emergency Total Non Medical- Non-Clinical Staff Total Medical and Dental Staff of which Accident & Emergency As at 31st Mar-14 Apr-14 May-14 Jun-14 Jul-14 Aug-14 Sep-14 Oct-14 Nov-14 Dec-14 NHS Trust Development Authority 213

214 Annex D2 Baseline Forecast Establishment WTE Staff in post WTE WTE WTE WTE WTE WTE WTE WTE WTE Financial Year 2013/14 Staff Group(s) As at 31st Mar-14 Apr-14 May-14 Jun-14 Jul-14 Aug-14 Sep-14 Oct-14 Nov-14 Dec-14 Memorandum Bank - Accident & Emergency Agency - Accident & Emergency NHS Trust Development Authority 214

215 Annex D2 Total WTE for whole Workforce Requirements: Please complete Columns D to V against all staff groups listed Please refer to guidance Secondments in and out form part of Substantive establishment - ESR adjusted Forecast Establishment Financial Year WTE WTE WTE Forecast "Establishment/Required Demand" 2014/ / / / /19 Difference & Estab Baseline 31-Mar-15 Forecast Change 14 to Mar-19 Mar- Staff Group(s) 1.Total WTE 1.1 Bank 1.2 Agency staff (including, Agency, Contract and Locum) Substantive WTE 1.3 Total Non Medical -Clinical Staff 1.4 Total Non Medical- Non-Clinical Staff 1.5 Total Medical and Dental Staff Jan-15 Feb-15 Mar-15 As at 31st Mar-15 As at 31st Mar-16 As at 31st Mar-17 As at 31st Mar-18 As at 31st Mar-19 Change % Change Change NON MEDICAL STAFFING 2.1 Registered Nursing, Midwifery and Health visiting staff Acute, Elderly and General (adult nurses) of which Accident & Emergency Nurses Community Services (including district nurses) of which Registered Health Visitors Education Staff Maternity Services (including SCBUs) of which Registered Midwives Paediatric Nursing (Child nurses) Psychiatry (MH nurses) Learning Disabilities (LD nurses) School Nurses Other Nursing 2.2 All Scientific, Therapeutic and Technical Staff Allied Health Professionals of which working in Accident & Emergency Art/ Music/ Drama therapy Chiropody / Podiatry Dietetics Occupational Therapy Orthoptics / Optics Physiotherapy Radiography (Diagnostic) Radiography (Therapeutic) Speech and Language Therapy NHS Trust Development Authority 215

216 Annex D2 Forecast Establishment Financial Year WTE WTE WTE Forecast "Establishment/Required Demand" 2014/ / / / /19 Difference & Estab Baseline 31-Mar-15 Forecast Change 14 to Mar-19 Mar- Staff Group(s) 2.2.2Other Scientific, Therapeutic and Technical Staff Clinical Psychology Dental IAPT *Operating Theatre's / ODPs Pharmacy Pharmacy Technicians Psychotherapy Social Services (workers) Other STT Staff Health Care Scientists Clinical Engineering & Physical Sciences Life Sciences / Pathology Physiological Sciences of which Audiology Other Jan-15 Feb-15 Mar-15 As at 31st Mar-15 As at 31st Mar-16 As at 31st Mar-17 As at 31st Mar-18 As at 31st Mar-19 Change % Change Change Qualified Ambulance Service Staff Ambulance Paramedic Ambulance Technician Other Qualified Ambulance Staff Support to clinical staff of which working in Accident & Emergency Support to nursing staff Support to STT & HCS staff Support to ambulance staff Other clinical support staff NHS Infrastructure Support Managers & senior managers Admin and Estates staff Other Infrastructure & Support Staff 2.6 Any others *Operating Theatres/ODP's - coding may vary NHS Trust Development Authority 216

217 Annex D2 Forecast Establishment Financial Year WTE WTE WTE Forecast "Establishment/Required Demand" 2014/ / / / /19 Difference & Estab Baseline 31-Mar-15 Forecast Change 14 to Mar-19 Mar- Staff Group(s) 3. MEDICAL STAFFING Jan-15 Feb-15 Mar-15 As at 31st Mar-15 As at 31st Mar-16 As at 31st Mar-17 As at 31st Mar-18 As at 31st Mar-19 Change % Change Change Medical Staff Group *3.1 Career/Staff Grades of which Accident & Emergency 3.2 Trainee Grades of which Accident & Emergency Jan-15 Feb-15 Mar-15 As at 31st Mar-15 As at 31st Mar-16 As at 31st Mar-17 As at 31st Mar-18 As at 31st Mar-19 Change % Change Change Consultants (including Directors of Public Health) Accident & Emergency Anaesthetics Dentistry / Dental (NHS employed) GP, Community & PH (NHS employed) Medicine Obstetrics and Gynaecology Paediatrics Pathology Psychiatry Radiology Surgery *Career/Staff Grades: Medical staff who are neither consultant nor in training grades 4.Non Substantive Staff 4.1 Bank Total Non Medical -Clinical Staff of which Accident & Emergency Total Non Medical- Non-Clinical Staff Total Medical and Dental Staff of which Accident & Emergency 4.2 Agency staff (including, Agency, Contract and Locum) Total Non Medical -Clinical Staff of which Accident & Emergency Total Non Medical- Non-Clinical Staff Total Medical and Dental Staff of which Accident & Emergency Jan-15 Feb-15 Mar-15 As at 31st Mar-15 As at 31st Mar-16 As at 31st Mar-17 As at 31st Mar-18 As at 31st Mar-19 Change % Change Change NHS Trust Development Authority 217

218 Annex D2 Forecast Establishment Financial Year WTE WTE WTE Forecast "Establishment/Required Demand" 2014/ / / / /19 Difference & Estab Baseline 31-Mar-15 Forecast Change 14 to Mar-19 Mar- Staff Group(s) Jan-15 Feb-15 Mar-15 As at 31st Mar-15 As at 31st Mar-16 As at 31st Mar-17 As at 31st Mar-18 As at 31st Mar-19 Change % Change Change Memorandum Bank - Accident & Emergency Agency - Accident & Emergency NHS Trust Development Authority 218

219 Annex D2 Total WTE for whole Workforce Requirements: Please complete Columns D to V against all staff groups listed Please refer to guidance Secondments in and out form part of Substantive establishment - ESR adjusted Financial Year Staff Group(s) 1.Total WTE 1.1 Bank 1.2 Agency staff (including, Agency, Contract and Locum) Substantive WTE 1.3 Total Non Medical -Clinical Staff 1.4 Total Non Medical- Non-Clinical Staff 1.5 Total Medical and Dental Staff Forecast Change Mar- 14 to Mar-19 % Change Year on Year Forecast Change % % % % 31st Mar-15 to 31st Mar-16 31st Mar-16 to 31st Mar-17 31st Mar-17 to 31st Mar-18 31st Mar-18 to 31st Mar NON MEDICAL STAFFING 2.1 Registered Nursing, Midwifery and Health visiting staff Acute, Elderly and General (adult nurses) of which Accident & Emergency Nurses Community Services (including district nurses) of which Registered Health Visitors Education Staff Maternity Services (including SCBUs) of which Registered Midwives Paediatric Nursing (Child nurses) Psychiatry (MH nurses) Learning Disabilities (LD nurses) School Nurses Other Nursing All Scientific, Therapeutic and Technical Staff Allied Health Professionals of which working in Accident & Emergency Art/ Music/ Drama therapy Chiropody / Podiatry Dietetics Occupational Therapy Orthoptics / Optics Physiotherapy Radiography (Diagnostic) Radiography (Therapeutic) Speech and Language Therapy NHS Trust Development Authority 219

220 Annex D2 Staff Group(s) Financial Year 2.2.2Other Scientific, Therapeutic and Technical Staff Clinical Psychology Dental IAPT *Operating Theatre's / ODPs Pharmacy Pharmacy Technicians Psychotherapy Social Services (workers) Other STT Staff Health Care Scientists Clinical Engineering & Physical Sciences Life Sciences / Pathology Physiological Sciences of which Audiology Other Forecast Change Mar- 14 to Mar-19 % Change Year on Year Forecast Change % % % % 31st Mar-15 to 31st Mar-16 31st Mar-16 to 31st Mar-17 31st Mar-17 to 31st Mar-18 31st Mar-18 to 31st Mar Qualified Ambulance Service Staff Ambulance Paramedic Ambulance Technician Other Qualified Ambulance Staff 2.4 Support to clinical staff of which working in Accident & Emergency Support to nursing staff Support to STT & HCS staff Support to ambulance staff Other clinical support staff 2.5 NHS Infrastructure Support Managers & senior managers Admin and Estates staff Other Infrastructure & Support Staff 2.6 Any others *Operating Theatres/ODP's - coding may vary NHS Trust Development Authority 220

221 Annex D2 Staff Group(s) 3. MEDICAL STAFFING Financial Year Forecast Change Mar- 14 to Mar-19 % Change Year on Year Forecast Change % % % % 31st Mar-15 to 31st Mar-16 31st Mar-16 to 31st Mar-17 31st Mar-17 to 31st Mar-18 31st Mar-18 to 31st Mar-19 Medical Staff Group *3.1 Career/Staff Grades of which Accident & Emergency 3.2 Trainee Grades of which Accident & Emergency 3.3 Consultants (including Directors of Public Health) Accident & Emergency Anaesthetics Dentistry / Dental (NHS employed) GP, Community & PH (NHS employed) Medicine Obstetrics and Gynaecology Paediatrics Pathology Psychiatry Radiology Surgery % Change 31st Mar-15 to 31st Mar-16 31st Mar-16 to 31st Mar-17 31st Mar-17 to 31st Mar-18 31st Mar-18 to 31st Mar *Career/Staff Grades: Medical staff who are neither consultant nor in training grades 4.Non Substantive Staff 4.1 Bank Total Non Medical -Clinical Staff of which Accident & Emergency Total Non Medical- Non-Clinical Staff Total Medical and Dental Staff of which Accident & Emergency 4.2 Agency staff (including, Agency, Contract and Locum) Total Non Medical -Clinical Staff of which Accident & Emergency Total Non Medical- Non-Clinical Staff Total Medical and Dental Staff of which Accident & Emergency % Change 31st Mar-15 to 31st Mar-16 31st Mar-16 to 31st Mar-17 31st Mar-17 to 31st Mar-18 31st Mar-18 to 31st Mar NHS Trust Development Authority 221

222 Annex D2 Staff Group(s) Financial Year Forecast Change Mar- 14 to Mar-19 % Change Year on Year Forecast Change % % % % 31st Mar-15 to 31st Mar-16 31st Mar-16 to 31st Mar-17 31st Mar-17 to 31st Mar-18 31st Mar-18 to 31st Mar-19 Memorandum Bank - Accident & Emergency Agency - Accident & Emergency NHS Trust Development Authority 222

223 Annex D2 Total Employee Benefits by Staff Group ( 000s) 2. Workforce Staffing Forecast Equivalent For cross referencing and average pay cost calculations Baseline Value for the month 000's - non-cumulative Year to 31st Mar-14 Apr-14 May-14 Jun-14 Jul-14 Aug-14 Sep-14 Oct-14 Nov-14 Dec-14 Jan-15 Feb-15 Mar-15 '000 '000 '000 '000 '000 '000 '000 '000 '000 '000 '000 '000 '000 '000 Total Pay Bill All Staff 1.1 Bank Agency staff (including, Agency, Contract and Locum) 1.2 Total Pay Bill Substantive Staff 1.1 Total Non Medical -Clinical Staff N/A 1.2 Total Non Medical- Non-Clinical Staff N/A 1.3 Total Medical and Dental Staff N/A Value for 2014/2015 PAY BILL BY STAFF GROUP (Excluding Bank Staff, Locums and Agency Staff) Total Pay Bill- Permanent Staff Qualified nursing, midwifery & health visiting staff spend Of which Accident & Emergency nursing staff spend 0 Qualified scientific, therapeutic & technical staff total Of which Accident & Emergency AHP staff spend 0 Ambulance Staff Matrix staff spend Clinical Support Staff (inc. Assistant Practitioners) spend Of which Accident & Emergency Clinical Support staff spend 0 Administrative & Estates including non-clinical support workers (Total) Other staff not included above including learners pay Medical and Dental spend (consultant grade) Of which Accident & Emergency medical & dental consultant staff spend 0 Medical and Dental spend (Career / Staff Grade) Of which Accident & Emergency career / staff grade spend 0 Medical and Dental spend (junior doctor) Of which Accident & Emergency junior doctor spend 0 Secondments in and out form part of Substantive establishment - WTE quoted should be an adjusted version of ESR WTE BANK SPEND BY STAFF GROUP Total Pay Bill Bank staff 1.1 Non Medical -Clinical Staff Bank N/A 0 Of which Accident & Emergency nursing staff spend 0 Non Medical- Non-Clinical Staff Bank N/A 0 Medical and Dental Bank N/A 0 Of which Accident & Emergency nursing staff spend 0 AGENCY STAFF SPEND BY STAFF GROUP (INCLUDING, AGENCY, LOCUM) Total Pay Bill Agency and Locum Staff 1.2 Non Medical -Clinical Staff Bank N/A 0 Of which Accident & Emergency nursing staff spend 0 Non Medical- Non-Clinical Staff Bank N/A 0 Medical and Dental Bank N/A 0 Of which Accident & Emergency nursing staff spend 0 Memorandum Bank - Accident & Emergency Agency - Accident & Emergency NHS Trust Development Authority 223

224 Annex D2 Total Employee Benefits by Staff Group ( 000s) Cumulative 000's for Finanical Year Average Cost per WTE in '000 Average Cost per WTE in '000 Average Cost per WTE in '000 Total Pay Bill All Staff 1.1 Bank 1.2 Agency staff (including, Agency, Contract and Locum) Total Pay Bill Substantive Staff 1.1 Total Non Medical -Clinical Staff 1.2 Total Non Medical- Non-Clinical Staff 1.3 Total Medical and Dental Staff 2015/ / / /19 As at 31st Mar-15 Value for 2014/2015 As at 31st Mar-15 Value for 2014/2015 As at 31st Mar- 16 As at 31st Mar- 17 As at 31st Mar- As at 31st Mar / / / /19 '000 '000 '000 '000 WTE '000 WTE '000 WTE WTE WTE WTE '000 '000 '000 ' #DIV/0! 0.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0.00 #DIV/0! 0.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0.00 #DIV/0! 0.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0.00 #DIV/0! 0.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0.00 #DIV/0! 0.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0.00 #DIV/0! 0.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0.00 #DIV/0! 0.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! PAY BILL BY STAFF GROUP (Excluding Bank Staff, Locums and Agency Staff) Total Pay Bill- Permanent Staff Qualified nursing, midwifery & health visiting staff spend Of which Accident & Emergency nursing staff spend Qualified scientific, therapeutic & technical staff total Of which Accident & Emergency AHP staff spend Ambulance Staff Matrix staff spend Clinical Support Staff (inc. Assistant Practitioners) spend Of which Accident & Emergency Clinical Support staff spend Administrative & Estates including non-clinical support workers (Total) Other staff not included above including learners pay Medical and Dental spend (consultant grade) Of which Accident & Emergency medical & dental consultant staff spend Medical and Dental spend (Career / Staff Grade) Of which Accident & Emergency career / staff grade spend Medical and Dental spend (junior doctor) Of which Accident & Emergency junior doctor spend Secondments in and out form part of Substantive establishment - WTE quoted should be an adjusted version of ESR WTE BANK SPEND BY STAFF GROUP Total Pay Bill Bank staff Non Medical -Clinical Staff Bank Of which Accident & Emergency nursing staff spend Non Medical- Non-Clinical Staff Bank Medical and Dental Bank Of which Accident & Emergency nursing staff spend AGENCY STAFF SPEND BY STAFF GROUP (INCLUDING, AGENCY, LOCUM) Total Pay Bill Agency and Locum Staff Non Medical -Clinical Staff Bank Of which Accident & Emergency nursing staff spend Non Medical- Non-Clinical Staff Bank Medical and Dental Bank Of which Accident & Emergency nursing staff spend Memorandum Bank - Accident & Emergency Agency - Accident & Emergency NHS Trust Development Authority 224

225 Annex D2 WTE Bridge, Split by Substantive Staff, Bank and Agency Use Closing 31st Mar-14 to start Population. WTE Base Line WTE WTE WTE WTE WTE WTE WTE WTE WTE As at 30th Apr-14 31st May-14 30th Jun-14 31st Jul-14 31st Aug-14 30th Sep-14 31st Oct-14 30th Nov-14 31st Dec-14 31st Jan-15 Total BANK, AGENCY, SUBSTANTIVE Balance Brought Forward Efficiency movements 14/15: Efficiency programme Efficiency Investments to deliver efficiencies Efficiency Efficiency movements 14/15: Other Changes for 2014/15: Volume changes Volume Investment to deliver CQUIN CQUIN Service Changes Service Transactions Transaction Education & Training (incl. impact of MPET tariff changes) Other Research Other Other Changes for 14/15: Closing 2014/ Balance from WTE Staffing Forecast tab TOTAL SUBSTANTIVE WTE STAFF IN POST ( MEDICAL AND NON MEDICAL) Balance Brought Forward Efficiency movements 14/15: Efficiency programme Efficiency Investments to deliver efficiencies Efficiency Efficiency movements 14/15: Other Changes for 2014/15: Volume changes Volume Investment to deliver CQUIN CQUIN Service Changes Service Transactions Transaction Education & Training (incl. impact of MPET tariff changes) Other Research Other Other Changes for 14/15: Closing 2014/ Secondments in and out form part of Substantive establishment - WTE quoted should be an adjusted version of ESR WTE Balance from WTE Staffing Forecast tab NHS Trust Development Authority 225

226 Annex D2 WTE Base Line WTE WTE WTE WTE WTE WTE WTE WTE WTE As at 30th Apr-14 31st May-14 30th Jun-14 31st Jul-14 31st Aug-14 30th Sep-14 31st Oct-14 30th Nov-14 31st Dec-14 31st Jan-15 Bank Balance Brought Forward Efficiency movements 14/15: Efficiency programme Efficiency Investments to deliver efficiencies Efficiency Efficiency movements 14/15: Other Changes for 2014/15: Volume changes Volume Investment to deliver CQUIN CQUIN Service Changes Service Transactions Transaction Education & Training (incl. impact of MPET tariff changes) Other Research Other Other Changes for 14/15: Closing 2014/ Balance from WTE Staffing Forecast tab Locum, Agency and Contract Balance Brought Forward Efficiency movements 14/15: Efficiency programme Efficiency Investments to deliver efficiencies Efficiency Efficiency movements 14/15: Other Changes for 2014/15: Volume changes Volume Investment to deliver CQUIN CQUIN Service Changes Service Transactions Transaction Education & Training (incl. impact of MPET tariff changes) Other Research Other Other Changes for 14/15: Closing 2014/ Balance from WTE Staffing Forecast tab '000 Base Line '000 '000 '000 '000 '000 '000 '000 '000 '000 Change in WTE by Average Cost From Workforce tab 30th Apr-14 31st May-14 30th Jun-14 31st Jul-14 31st Aug-14 30th Sep-14 31st Oct-14 30th Nov-14 31st Dec-14 31st Jan-15 Average Cost ( '000) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! NHS Trust Development Authority 226

227 Annex D2 WTE Bridge, Split by Substantive Staff, Bank and Agency Total BANK, AGENCY, SUBSTANTIVE Balance Brought Forward Efficiency movements 14/15: Efficiency programme Investments to deliver efficiencies Efficiency movements 14/15: Other Changes for 2014/15: Volume changes Investment to deliver CQUIN Service Changes Transactions Education & Training (incl. impact of MPET tariff changes) Research Other Changes for 14/15: Closing 2014/15 Balance from WTE Staffing Forecast tab WTE As at Efficiency Efficiency Volume CQUIN Service Transaction Other Other WTE WTE 2014/15 WTE as at 31st Mar /16 28th Feb-15 31st Mar-15 Total Total (incl. secondments in & out) Total BANK, AGENCY, PERMENANT (incl. secondments in & out) Closing 31st Mar Efficiency movements 15/16: Efficiency programme Efficiency Investments to deliver efficiencies Efficiency Efficiency movements 15/16: 0.00 Other Changes for 2015/16: Volume changes Volume Investment to deliver CQUIN CQUIN Service Changes Service Transactions Transaction Education & Training (incl. impact of MPET tariff changes) Other Research Other Other Changes for 15/16: Closing 31st Mar Balance from WTE Staffing Forecast tab 0.00 TOTAL SUBSTANTIVE WTE STAFF IN POST ( MEDICAL AND NON MEDICAL) Balance Brought Forward (incl. secondments in & out) (incl. secondments in & out) Substantive WTE Closing 31st Mar Efficiency movements 14/15: Efficiency programme Investments to deliver efficiencies Efficiency movements 14/15: Other Changes for 2014/15: Volume changes Investment to deliver CQUIN Service Changes Transactions Education & Training (incl. impact of MPET tariff changes) Research Other Changes for 14/15: Closing 2014/15 Secondments in and out form part of Substantive establishment - WTE quoted should be an adjusted version of ESR WTE Balance from WTE Staffing Forecast tab Efficiency Efficiency Volume CQUIN Service Transaction Other Other Efficiency movements 15/16: 0.00 Efficiency programme Efficiency 0.00 Investments to deliver efficiencies Efficiency Efficiency movements 15/16: 0.00 Other Changes for 2015/16: 0.00 Volume changes Volume 0.00 Investment to deliver CQUIN CQUIN 0.00 Service Changes Service 0.00 Transactions Transaction 0.00 Education & Training (incl. impact of MPET tariff changes) Other 0.00 Research Other Other Changes for 15/16: Closing 31st Mar Balance from WTE Staffing Forecast tab 0.00 NHS Trust Development Authority 227

228 Annex D2 Bank Total Balance BANK, Brought AGENCY, Forward SUBSTANTIVE Efficiency movements 14/15: Efficiency programme Investments to deliver efficiencies Efficiency movements 14/15: Other Changes for 2014/15: Volume changes Investment to deliver CQUIN Service Changes Transactions Education & Training (incl. impact of MPET tariff changes) Research Other Changes for 14/15: Closing 2014/15 WTE As at Efficiency Efficiency Volume CQUIN Service Transaction Other Other WTE WTE 2014/15 WTE as at 31st Mar /16 28th Feb-15 31st Mar-15 Total Total (incl. secondments in & Bank WTE Closing 31st Mar Efficiency movements 15/16: 0.00 Efficiency programme Efficiency 0.00 Investments to deliver efficiencies Efficiency Efficiency movements 15/16: 0.00 Other Changes for 2015/16: 0.00 Volume changes Volume 0.00 Investment to deliver CQUIN CQUIN 0.00 Service Changes Service 0.00 Transactions Transaction 0.00 Education & Training (incl. impact of MPET tariff changes) Other 0.00 Research Other Other Changes for 15/16: Closing 31st Mar Balance from WTE Staffing Forecast tab Locum, Agency and Contract Balance Brought Forward Efficiency movements 14/15: Efficiency programme Investments to deliver efficiencies Efficiency movements 14/15: Other Changes for 2014/15: Volume changes Investment to deliver CQUIN Service Changes Transactions Education & Training (incl. impact of MPET tariff changes) Research Other Changes for 14/15: Closing 2014/15 Efficiency Efficiency Volume CQUIN Service Transaction Other Other (incl. secondments in & out) Locum, Agency and Contract WTE Closing 31st Mar Efficiency movements 15/16: 0.00 Efficiency programme Efficiency 0.00 Investments to deliver efficiencies Efficiency Efficiency movements 15/16: 0.00 Other Changes for 2015/16: 0.00 Volume changes Volume 0.00 Investment to deliver CQUIN CQUIN 0.00 Service Changes Service 0.00 Transactions Transaction 0.00 Education & Training (incl. impact of MPET tariff changes) Other 0.00 Research Other Other Changes for 15/16: Closing 31st Mar Balance from WTE Staffing Forecast tab Change in WTE by Average Cost Average Cost ( '000) '000 From Workforce tab #DIV/0! Balance from WTE Staffing Forecast tab 0.00 '000 ' /15 WTE as at 31st Mar /16 28th Feb-15 31st Mar-15 Total From Workforce tab #DIV/0! #DIV/0! #DIV/0! Average Cost ( '000) #DIV/0! #DIV/0! NHS Trust Development Authority 228

229 Annex D2 STAFF GROUPINGS/OCC CODE TOOL This is a guide Occ Code Occ Code Description High Level Group: Med or Non-Med Sub Group 1: Med, Clin or Sub Non-Clin Group 2: Sub Group 3: Sub Group 4: 001 General (Internal) Medicine Medical & Dental Medical & Dental Medical & Dental Medicine General Internal / Acute 002 Paediatrics Medical & Dental Medical & Dental Medical & Dental Paediatrics 003 Infectious Diseases Medical & Dental Medical & Dental Medical & Dental Medicine Infectious Diseases 004 Respiratory Medicine Medical & Dental Medical & Dental Medical & Dental Medicine Respiratory Medicine 005 Dermatology Medical & Dental Medical & Dental Medical & Dental Medicine Dermatology 006 Neurology Medical & Dental Medical & Dental Medical & Dental Medicine Neurology 007 Cardiology Medical & Dental Medical & Dental Medical & Dental Medicine Cardiology 008 Rheumatology Medical & Dental Medical & Dental Medical & Dental Medicine Rheumatology 009 Genito-Urinary Medicine Medical & Dental Medical & Dental Medical & Dental Medicine Genito-Urinary Medicine 010 Clinical Pharmacology and Therapeutics Medical & Dental Medical & Dental Medical & Dental Medicine Clinical Pharmacology 011 Geriatric Medicine Medical & Dental Medical & Dental Medical & Dental Medicine Geriatric Medicine 012 Medical Oncology Medical & Dental Medical & Dental Medical & Dental Medicine Medical Oncology 013 Clinical Physiology Medical & Dental Medical & Dental Medical & Dental Medicine Clinical Physiology/Neurophysiology 014 Clinical Neurophysiology Medical & Dental Medical & Dental Medical & Dental Medicine Clinical Physiology/Neurophysiology 015 Renal Medicine Medical & Dental Medical & Dental Medical & Dental Medicine Renal Medicine 016 Nuclear Medicine Medical & Dental Medical & Dental Medical & Dental Medicine Nuclear Medicine 017 Endocrinology and Diabetes Mellitus Medical & Dental Medical & Dental Medical & Dental Medicine Endocrinology and Diabetes 018 Gastro-enterology Medical & Dental Medical & Dental Medical & Dental Medicine Gastroenterology 019 Audiological Medicine Medical & Dental Medical & Dental Medical & Dental Medicine Audiology 020 Clinical Genetics Medical & Dental Medical & Dental Medical & Dental Medicine Clinical Genetics/Cyto/Molecular 021 General Surgery Medical & Dental Medical & Dental Medical & Dental Surgery General Surgery 022 Paediatric Surgery Medical & Dental Medical & Dental Medical & Dental Surgery Paediatric Surgery 023 Otolaryngology Medical & Dental Medical & Dental Medical & Dental Surgery Otolaryngology 024 Trauma and Orthopaedic Surgery Medical & Dental Medical & Dental Medical & Dental Surgery Trauma and Orthopaedic Surgery 025 Ophthalmology Medical & Dental Medical & Dental Medical & Dental Surgery Other Surgery 026 Clinical Oncology Medical & Dental Medical & Dental Medical & Dental Medicine Clinical Oncology 027 Urology Medical & Dental Medical & Dental Medical & Dental Surgery Urology 028 Plastic Surgery Medical & Dental Medical & Dental Medical & Dental Surgery Plastic Surgery 029 Cardio-thoracic Surgery Medical & Dental Medical & Dental Medical & Dental Surgery Cardiothoracic Surgery 030 Accident and Emergency Medicine Medical & Dental Medical & Dental Medical & Dental Accident & Emergency 031 Neurosurgery Medical & Dental Medical & Dental Medical & Dental Surgery Neurosurgery 032 Tropical Medicine Medical & Dental Medical & Dental Medical & Dental Surgery Tropical Medicine 033 Allergy Medical & Dental Medical & Dental Medical & Dental Medicine Allergy 034 Intensive Care Medicine Medical & Dental Medical & Dental Medical & Dental Anaesthetics Intensive Care Medicine 035 Acute Internal Medicine Medical & Dental Medical & Dental Medical & Dental Medicine General Internal / Acute 036 Vascular Surgery Medical & Dental Medical & Dental Medical & Dental Surgery Other Surgery 040 Obstetrics and Gynaecology Medical & Dental Medical & Dental Medical & Dental Obstetrics and Gynaecology 041 Hospital Doctor- Community Sexual and Reproductive Medical Health & Dental Medical & Dental Medical & Dental Obstetrics and Gynaecology 045 Dental and Maxillofacial Radiology Medical & Dental Medical & Dental Medical & Dental Radiology 046 Oral and Maxillofacial Pathology Medical & Dental Medical & Dental Medical & Dental Pathology Other Pathology 047 Oral Microbiology Medical & Dental Medical & Dental Medical & Dental Pathology Microbiology and Virology 048 Oral Medicine Medical & Dental Medical & Dental Medical & Dental Medicine Other Medicine 049 Paediatric Neurology Medical & Dental Medical & Dental Medical & Dental Paediatrics 051 Psychiatry of Learning Disability Medical & Dental Medical & Dental Medical & Dental Psychiatry Psychiatry of Learning Disability NHS Trust Development Authority 229

230 Annex D2 052 General Psychiatry Medical & Dental Medical & Dental Medical & Dental Psychiatry General Adult Psychiatry 053 Child and Adolescent Psychiatry Medical & Dental Medical & Dental Medical & Dental Psychiatry Child & Adolescent Psychiatry 054 Forensic Psychiatry Medical & Dental Medical & Dental Medical & Dental Psychiatry Forensic Psychiatry 055 Psychotherapy Medical & Dental Medical & Dental Medical & Dental Psychiatry Psychotherapy 056 Old Age Psychiatry Medical & Dental Medical & Dental Medical & Dental Psychiatry Old Age Psychiatry 060 Surgical Dentistry Medical & Dental Medical & Dental Medical & Dental Dentistry / Dental 061 Oral and Maxillo-Facial Surgery Medical & Dental Medical & Dental Medical & Dental Surgery Oral and Maxillofacial Surgery 062 Orthodontics Medical & Dental Medical & Dental Medical & Dental Dentistry / Dental 063 Restorative Dentistry Medical & Dental Medical & Dental Medical & Dental Dentistry / Dental 064 Paediatric Dentistry Medical & Dental Medical & Dental Medical & Dental Dentistry / Dental 065 Dental Medical Specialities Medical & Dental Medical & Dental Medical & Dental Dentistry / Dental 066 Oral Surgery Medical & Dental Medical & Dental Medical & Dental Dentistry / Dental 067 Endodontics Medical & Dental Medical & Dental Medical & Dental Dentistry / Dental 068 Periodontics Medical & Dental Medical & Dental Medical & Dental Dentistry / Dental 069 Prosthodontics Medical & Dental Medical & Dental Medical & Dental Dentistry / Dental 070 Special Care Dentistry Medical & Dental Medical & Dental Medical & Dental Dentistry / Dental 071 General Pathology Medical & Dental Medical & Dental Medical & Dental Pathology General Pathology 072 Chemical Pathology Medical & Dental Medical & Dental Medical & Dental Pathology Chemical Pathology 073 Haematology Medical & Dental Medical & Dental Medical & Dental Pathology Haematology 074 Histopathology Medical & Dental Medical & Dental Medical & Dental Pathology Histopathology 075 Medical Microbiology and Virology Medical & Dental Medical & Dental Medical & Dental Pathology Microbiology and Virology 077 Immunology Medical & Dental Medical & Dental Medical & Dental Medicine Immunology 078 Hospital Doctor- Virology Medical & Dental Medical & Dental Medical & Dental Pathology Microbiology and Virology 079 Clinical Cytogenetics and Molecular Genetics Medical & Dental Medical & Dental Medical & Dental Medicine Clinical Genetics/Cyto/Molecular 080 Clinical Radiology Medical & Dental Medical & Dental Medical & Dental Radiology 084 Rehabilitation Medicine Medical & Dental Medical & Dental Medical & Dental Medicine Rehabilitation Medicine 085 Sports & Exercise Medicine Medical & Dental Medical & Dental Medical & Dental Medicine Sport and Exercise Medicine 086 Diagnostic Neuropathology Medical & Dental Medical & Dental Medical & Dental Pathology Other Pathology 087 Paediatric and Perinatal Pathology Medical & Dental Medical & Dental Medical & Dental Pathology Other Pathology 088 Forensic Histopathology Medical & Dental Medical & Dental Medical & Dental Pathology Other Pathology 090 Public Health Medicine Medical & Dental Medical & Dental Medical & Dental Medicine Other Medicine 091 Anaesthetics Medical & Dental Medical & Dental Medical & Dental Anaesthetics 092 Blood Transfusion Medical & Dental Medical & Dental Medical & Dental Other Medical & Dental 093 Occupational Medicine Medical & Dental Medical & Dental Medical & Dental Medicine Other Medicine 094 Palliative Medicine Medical & Dental Medical & Dental Medical & Dental Medicine Palliative Medicine 096 Medical Ophthalmology Medical & Dental Medical & Dental Medical & Dental Medicine Medical Ophthalmology 097 Paediatric Cardiology Medical & Dental Medical & Dental Medical & Dental Medicine Paediatric Cardiology 099 Other Specialities Medical & Dental Medical & Dental Medical & Dental Other Medical & Dental 101 General (Internal Medicine) Locum Medical & Dental Medical & Dental Medical & Dental Medicine General Internal / Acute 102 Paediatrics Locum Medical & Dental Medical & Dental Medical & Dental Paediatrics 103 Infectious Diseases Locum Medical & Dental Medical & Dental Medical & Dental Medicine Infectious Diseases 104 Respiratory Medicine Locum Medical & Dental Medical & Dental Medical & Dental Medicine Respiratory Medicine 105 Dermatology Locum Medical & Dental Medical & Dental Medical & Dental Medicine Dermatology 106 Neurology Locum Medical & Dental Medical & Dental Medical & Dental Medicine Neurology 107 Cardiology Locum Medical & Dental Medical & Dental Medical & Dental Medicine Cardiology 108 Rheumatology Medical & Dental Medical & Dental Medical & Dental Medicine Rheumatology 109 Genito-Urinary Medicine Locum Medical & Dental Medical & Dental Medical & Dental Medicine Genito-Urinary Medicine NHS Trust Development Authority 230

231 Annex D2 110 Clinical Pharmacology and Therapeutics Locum Medical & Dental Medical & Dental Medical & Dental Medicine Clinical Pharmacology 111 Geriatric Medicine Locum Medical & Dental Medical & Dental Medical & Dental Medicine Geriatric Medicine 112 Medical Oncology Locum Medical & Dental Medical & Dental Medical & Dental Medicine Medical Oncology 113 Clinical Physiology Locum Medical & Dental Medical & Dental Medical & Dental Medicine Clinical Physiology/Neurophysiology 114 Clinical Neurophysiology Locum Medical & Dental Medical & Dental Medical & Dental Medicine Clinical Physiology/Neurophysiology 115 Renal Medicine Locum Medical & Dental Medical & Dental Medical & Dental Medicine Renal Medicine 116 Nuclear Medicine Locum Medical & Dental Medical & Dental Medical & Dental Medicine Nuclear Medicine 117 Endocrinology and Diabetes Mellitus Locum Medical & Dental Medical & Dental Medical & Dental Medicine Endocrinology and Diabetes 118 Gastro-enterology Locum Medical & Dental Medical & Dental Medical & Dental Medicine Gastroenterology 119 Audiological Medicine Locum Medical & Dental Medical & Dental Medical & Dental Medicine Audiology 120 Clinical Genetics Locum Medical & Dental Medical & Dental Medical & Dental Medicine Clinical Genetics/Cyto/Molecular 121 General Surgery Locum Medical & Dental Medical & Dental Medical & Dental Surgery General Surgery 122 Paediatric Surgery Locum Medical & Dental Medical & Dental Medical & Dental Surgery Paediatric Surgery 123 Otolaryngology Locum Medical & Dental Medical & Dental Medical & Dental Surgery Otolaryngology 124 Trauma and Orthopaedic Surgery Locum Medical & Dental Medical & Dental Medical & Dental Surgery Trauma and Orthopaedic Surgery 125 Ophthalmology Locum Medical & Dental Medical & Dental Medical & Dental Surgery Other Surgery 126 Clinical Oncology Locum Medical & Dental Medical & Dental Medical & Dental Medicine Clinical Oncology 127 Urology Locum Medical & Dental Medical & Dental Medical & Dental Surgery Urology 128 Plastic Surgery Locum Medical & Dental Medical & Dental Medical & Dental Surgery Plastic Surgery 129 Cardio-thoracic Surgery Locum Medical & Dental Medical & Dental Medical & Dental Surgery Cardiothoracic Surgery 130 Accident and Emergency Medicine Locum Medical & Dental Medical & Dental Medical & Dental Accident & Emergency 131 Neurosurgery Locum Medical & Dental Medical & Dental Medical & Dental Surgery Neurosurgery 132 Tropical Medicine Locum Medical & Dental Medical & Dental Medical & Dental Surgery Tropical Medicine 133 Allergy Locum Medical & Dental Medical & Dental Medical & Dental Medicine Allergy 134 Intensive Care Medicine Locum Medical & Dental Medical & Dental Medical & Dental Anaesthetics Intensive Care Medicine 135 Acute Internal Medicine Locum Medical & Dental Medical & Dental Medical & Dental Medicine General Internal / Acute 140 Obstetrics and Gynaecology Locum Medical & Dental Medical & Dental Medical & Dental Obstetrics and Gynaecology 141 Community Sexual and Reproductive Health Locum Medical & Dental Medical & Dental Medical & Dental Obstetrics and Gynaecology 149 Paediatric Neurology Locum Medical & Dental Medical & Dental Medical & Dental Paediatrics 151 Psychiatry of Learning Disability Locum Medical & Dental Medical & Dental Medical & Dental Psychiatry Psychiatry of Learning Disability 152 General Psychiatry Locum Medical & Dental Medical & Dental Medical & Dental Psychiatry General Adult Psychiatry 153 Child and Adolescent Psychiatry Locum Medical & Dental Medical & Dental Medical & Dental Psychiatry Child & Adolescent Psychiatry 154 Forensic Psychiatry Locum Medical & Dental Medical & Dental Medical & Dental Psychiatry Forensic Psychiatry 155 Psychotherapy Locum Medical & Dental Medical & Dental Medical & Dental Psychiatry Psychotherapy 156 Old Age Psychiatry Locum Medical & Dental Medical & Dental Medical & Dental Psychiatry Old Age Psychiatry 160 Surgical Dentistry Locum Medical & Dental Medical & Dental Medical & Dental Dentistry / Dental 161 Oral and Maxillo-Facial Surgery Locum Medical & Dental Medical & Dental Medical & Dental Surgery Oral and Maxillofacial Surgery 162 Orthodontics Locum Medical & Dental Medical & Dental Medical & Dental Dentistry / Dental 163 Restorative Dentistry Locum Medical & Dental Medical & Dental Medical & Dental Dentistry / Dental 164 Paediatric Dentistry Locum Medical & Dental Medical & Dental Medical & Dental Dentistry / Dental 165 Dental Medical Specialities Locum Medical & Dental Medical & Dental Medical & Dental Dentistry / Dental 166 Oral Surgery Locum Medical & Dental Medical & Dental Medical & Dental Dentistry / Dental 167 Endodontics Locum Medical & Dental Medical & Dental Medical & Dental Dentistry / Dental 168 Periodontics Locum Medical & Dental Medical & Dental Medical & Dental Dentistry / Dental 169 Prosthodontics Locum Medical & Dental Medical & Dental Medical & Dental Dentistry / Dental 171 General Pathology Locum Medical & Dental Medical & Dental Medical & Dental Pathology General Pathology 172 Chemical Pathology Locum Medical & Dental Medical & Dental Medical & Dental Pathology Chemical Pathology NHS Trust Development Authority 231

232 Annex D2 173 Haematology Locum Medical & Dental Medical & Dental Medical & Dental Pathology Haematology 174 Histopathology Locum Medical & Dental Medical & Dental Medical & Dental Pathology Histopathology 175 Medical Microbiology and Virology Locum Medical & Dental Medical & Dental Medical & Dental Pathology Microbiology and Virology 177 Immunology Locum Medical & Dental Medical & Dental Medical & Dental Medicine Immunology 178 Virology Locum Medical & Dental Medical & Dental Medical & Dental Pathology Microbiology and Virology 179 Clinical Cytogenetics and Molecular Genetics Locum Medical & Dental Medical & Dental Medical & Dental Medicine Clinical Genetics/Cyto/Molecular 180 Clinical Radiology Locum Medical & Dental Medical & Dental Medical & Dental Radiology 184 Rehabilitation Medicine Locum Medical & Dental Medical & Dental Medical & Dental Medicine Rehabilitation Medicine 185 Sports & Exercise Medicine Locum Medical & Dental Medical & Dental Medical & Dental Medicine Sport and Exercise Medicine 190 Public Health Medicine Locum Medical & Dental Medical & Dental Medical & Dental Medicine Other Medicine 191 Anaesthetics Locum Medical & Dental Medical & Dental Medical & Dental Anaesthetics 192 Blood Transfusion Locum Medical & Dental Medical & Dental Medical & Dental Other Medical & Dental 193 Occupational Medicine Locum Medical & Dental Medical & Dental Medical & Dental Medicine Other Medicine 194 Palliative Medicine Locum Medical & Dental Medical & Dental Medical & Dental Medicine Palliative Medicine 196 Medical Ophthalmology Locum Medical & Dental Medical & Dental Medical & Dental Medicine Medical Ophthalmology 197 Paediatric Cardiology Locum Medical & Dental Medical & Dental Medical & Dental Medicine Paediatric Cardiology 199 Other Specialities Locum Medical & Dental Medical & Dental Medical & Dental Other Medical & Dental 220 Community Health Services Medical Locum Medical & Dental Medical & Dental Medical & Dental GP, Community & PH 221 General Medical Practitioner Locum Medical & Dental Medical & Dental Medical & Dental GP, Community & PH 230 Public Health Medicine Locum Medical & Dental Medical & Dental Medical & Dental GP, Community & PH 270 Community Health Services Dental Locum Medical & Dental Medical & Dental Medical & Dental GP, Community & PH 271 General Dental Practitioner Locum Medical & Dental Medical & Dental Medical & Dental GP, Community & PH 280 Dental Public Health Locum Medical & Dental Medical & Dental Medical & Dental GP, Community & PH 800 General Practice Medical & Dental Medical & Dental Medical & Dental GP, Community & PH 920 Community Health Service Medical Medical & Dental Medical & Dental Medical & Dental GP, Community & PH 921 General Medical Practitioner Medical & Dental Medical & Dental Medical & Dental GP, Community & PH 930 Public Health Medicine Medical & Dental Medical & Dental Medical & Dental GP, Community & PH 970 Community Health Services Dental Medical & Dental Medical & Dental Medical & Dental GP, Community & PH 971 General Dental Practitioner Medical & Dental Medical & Dental Medical & Dental GP, Community & PH 976 M&D Retainer Scheme Medical & Dental Medical & Dental Medical & Dental GP, Community & PH 977 Medical Fees LA Services Medical & Dental Medical & Dental Medical & Dental GP, Community & PH 978 GP Bed/Casualty Fund Medical & Dental Medical & Dental Medical & Dental GP, Community & PH 979 Payment to Clinical Member of Management Team Medical & Dental Medical & Dental Medical & Dental GP, Community & PH 980 Dental Public Health Medical & Dental Medical & Dental Medical & Dental GP, Community & PH 996 Medical Research Council Medical & Dental Medical & Dental Medical & Dental GP, Community & PH A0A Ambulance Service Manager Non-Medical & Dental Clinical Qualified Ambulance StaffOther Qualified Ambulance Staff A2A Ambulance Personnel Non-Medical & Dental Clinical Support to Clinical Staff Support to Ambulance AAA Emergency Care Practitioner Non-Medical & Dental Clinical Qualified Ambulance StaffOther Qualified Ambulance Staff ABA Ambulance Paramedic Non-Medical & Dental Clinical Qualified Ambulance StaffAmbulance Paramedic AEA Ambulance Technician Non-Medical & Dental Clinical Qualified Ambulance StaffAmbulance Technician AGA Trainee Ambulance Technician Non-Medical & Dental Clinical Support to Clinical Staff Support to Ambulance G0A Senior Manager Central Functions Non-Medical & Dental Non-Clinical NHS Infrastructure Support Managers & senior managers G0B Senior Manager Hotel, Property and Estates Non-Medical & Dental Non-Clinical NHS Infrastructure Support Managers & senior managers G0C Senior Manager Scientific, Therapeutic and Technical Non-Medical Support & Dental Clinical Support to Clinical Staff Support to STT & HCS staff G0D Senior Manager Clinical Support Non-Medical & Dental Clinical Support to Clinical Staff Other clinical support staff G0E Senior Manager Ambulance Service Support Non-Medical & Dental Clinical Support to Clinical Staff Support to ambulance staff G1A Manager Central Functions Non-Medical & Dental Non-Clinical NHS Infrastructure Support Managers & senior managers NHS Trust Development Authority 232

233 Annex D2 G1B Manager Hotel, Property and Estates Non-Medical & Dental Non-Clinical NHS Infrastructure Support Managers & senior managers G1C Manager Scientific, Therapeutic and Technical Support Non-Medical & Dental Clinical Support to Clinical Staff Support to STT & HCS staff G1D Manager Clinical Support Non-Medical & Dental Clinical Support to Clinical Staff Other clinical support staff G1E Manager Ambulance Service Support Non-Medical & Dental Clinical Support to Clinical Staff Support to ambulance staff G2A Clerical and Administrative Central Functions Non-Medical & Dental Non-Clinical NHS Infrastructure supportadmin and Estates staff G2B Clerical and Administrative Hotel, Property and Estates Non-Medical & Dental Non-Clinical NHS Infrastructure Support Admin and Estates staff G2C Clerical and Administrative Scientific, Therapeutic and Non-Medical Technical Support & Dental Clinical Support to Clinical Staff Support to STT & HCS staff G2D Clerical and Administrative Clinical Support Non-Medical & Dental Clinical Support to Clinical Staff Other clinical support staff G2E Clerical and Administrative Ambulance Service Support Non-Medical & Dental Clinical Support to Clinical Staff Support to ambulance staff G3B Maintenance and Works Hotel, Property and EstatesNon-Medical & Dental Non-Clinical NHS Infrastructure Support Admin and Estates staff G3C Maintenance and Works Scientific, Therapeutic and Non-Medical Technical Support & Dental Clinical Support to Clinical Staff Support to STT & HCS staff G3D Maintenance and Works Clinical Support Non-Medical & Dental Clinical Support to Clinical Staff Other clinical support staff G3E Maintenance and Works Ambulance Service SupportNon-Medical & Dental Clinical Support to Clinical Staff Support to ambulance staff H1A HCA Acute, Elderly and General Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing H1B HCA Paediatrics Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing H1C HCA Maternity Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing H1D HCA Psychiatry Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing H1E HCA Learning Disabilities Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing H1F HCA Community Services Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing H1G HCA Chiropody Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS H1H HCA Occupational Therapy Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS H1J HCA Physiotherapy Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS H1K HCA Radiography Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS H1L HCA Speech and Language Therapy Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS H1M HCA Pathology Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS H1N HCA Other Scientific, Therapeutic and Technical Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS H1P HCA Central Functions Non-Medical & Dental Non-Clinical NHS Infrastructure Support Other Infrastructure & Support Staff H1R HCA Hotel and Property Non-Medical & Dental Non-Clinical NHS Infrastructure Support Other Infrastructure & Support Staff H1S HCA Ambulance Service Non-Medical & Dental Clinical Support to Clinical Staff Support to Ambulance H2A Support Worker Acute, Elderly and General Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing H2B Support Worker Paediatrics Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing H2C Support Worker Maternity Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing H2D Support Worker Psychiatry Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing H2E Support Worker Learning Disabilities Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing H2F Support Worker Community Services Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing H2G Support Worker Chiropody Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS H2H Support Worker Occupational Therapy Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS H2J Support Worker Physiotherapy Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS H2K Support Worker Radiography Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS H2L Support Worker Speech and Language Therapy Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS H2M Support Worker Pathology Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS H2N Support Worker Other Scientific, Therapeutic and Technical Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS H2P Support Worker Central Functions Non-Medical & Dental Non-Clinical NHS Infrastructure supportother Infrastructure & Support Staff H2R Support Worker Hotel and Property Non-Medical & Dental Non-Clinical NHS Infrastructure supportother Infrastructure & Support Staff H2S Support Worker Ambulance Service Non-Medical & Dental Clinical Support to Clinical Staff Support to Ambulance N0A Manager Acute, Elderly and General Non-Medical & Dental Clinical Registered Nursing, Midwifery Acute, and Elderly Health and visiting General staff N0B Manager Paediatric Nursing Non-Medical & Dental Clinical Registered Nursing, Midwifery Paediatric and Health Nursing visiting staff NHS Trust Development Authority 233

234 Annex D2 N0C Manager Maternity Services (including SCBUs) Non-Medical & Dental Clinical Registered Nursing, Midwifery Maternity and Health Services visiting (including staff SCBUs) N0D Manager CommunityPsychiatry Non-Medical & Dental Clinical Registered Nursing, Midwifery Psychiatry and Health visiting staff N0E Manager OtherPsychiatry Non-Medical & Dental Clinical Registered Nursing, Midwifery Psychiatry and Health visiting staff N0F Manager Community Learning Disabilities Non-Medical & Dental Clinical Registered Nursing, Midwifery Learning and Disabilities Health visiting staff N0G Manager Other Learning Disabilities Non-Medical & Dental Clinical Registered Nursing, Midwifery Learning and Disabilities Health visiting staff N0H Manager Community Services Non-Medical & Dental Clinical Registered Nursing, Midwifery Community and Health Services visiting staff N0J Manager Education Staff Non-Medical & Dental Clinical Registered Nursing, Midwifery Education and Health Staff visiting staff N0K Manager School Nursing Non-Medical & Dental Clinical Registered Nursing, Midwifery School and Nursing Health visiting staff N0L Manager Neonatal Nursing (including SCBUs) Non-Medical & Dental Clinical Registered Nursing, Midwifery Neonatal and Health Nursing visiting (including staffscbus) N1A Registered Sick Children's Nurse Acute, Elderly and Non-Medical General & Dental Clinical Registered Nursing, Midwifery Acute, and Elderly Health and visiting General staff N1B Registered Sick Children's Nurse Paediatric NursingNon-Medical & Dental Clinical Registered Nursing, Midwifery Paediatric and Health Nursing visiting staff N1C Registered Sick Children's Nurse Maternity Services Non-Medical (including SCBUs) & Dental Clinical Registered Nursing, Midwifery Maternity and Health Services visiting (including staff SCBUs) N1H Registered Sick Children's Nurse Community Services Non-Medical & Dental Clinical Registered Nursing, Midwifery Community and Health Services visiting staff N1J Registered Sick Children's Nurse Education Staff Non-Medical & Dental Clinical Registered Nursing, Midwifery Education and Health Staff visiting staff N1L Registered Sick Children's Nurse Neonatal Nursing (including Non-Medical SCBUs) & Dental Clinical Registered Nursing, Midwifery Neonatal and Health Nursing visiting (including staffscbus) N2C Registered Midwife Maternity Services (including SCBUs) Non-Medical & Dental Clinical Registered Nursing, Midwifery Maternity and Health Services visiting (including staff SCBUs) of which Registered Midwives N2J Registered Midwife Education Staff Non-Medical & Dental Clinical Registered Nursing, Midwifery Education and Health Staff visiting staff of which Registered Midwives N2L Registered Midwife Neonatal Nursing (including SCBUs) Non-Medical & Dental Clinical Registered Nursing, Midwifery Neonatal and Health Nursing visiting (including staffscbus) of which Registered Midwives N3H Health Visitor Community Services Non-Medical & Dental Clinical Registered Nursing, Midwifery Community and Health Services visiting staff of which Registered Health Visitors N4D District Nurse / CPN / CLDN - 1st level CommunityPsychiatry Non-Medical & Dental Clinical Registered Nursing, Midwifery Psychiatry and Health visiting staff N4F District Nurse / CPN / CLDN - 1st level Community Learning Non-Medical Disabilities & Dental Clinical Registered Nursing, Midwifery Learning and Disabilities Health visiting staff N4H District Nurse / CPN / CLDN - 1st level Community Services Non-Medical & Dental Clinical Registered Nursing, Midwifery Community and Health Services visiting staff N5D District Nurse / CPN / CLDN - 2nd level CommunityPsychiatry Non-Medical & Dental Clinical Registered Nursing, Midwifery Psychiatry and Health visiting staff N5F District Nurse / CPN / CLDN - 2nd level Community Learning Non-Medical Disabilities & Dental Clinical Registered Nursing, Midwifery Learning and Disabilities Health visiting staff N5H District Nurse / CPN / CLDN - 2nd level Community Services Non-Medical & Dental Clinical Registered Nursing, Midwifery Community and Health Services visiting staff N6A Other 1st level Acute, Elderly and General Non-Medical & Dental Clinical Registered Nursing, Midwifery Acute, and Elderly Health and visiting General staff N6B Other 1st level Paediatric Nursing Non-Medical & Dental Clinical Registered Nursing, Midwifery Paediatric and Health Nursing visiting staff N6C Other 1st level Maternity Services (including SCBUs)Non-Medical & Dental Clinical Registered Nursing, Midwifery Maternity and Health Services visiting (including staff SCBUs) N6D Other 1st level CommunityPsychiatry Non-Medical & Dental Clinical Registered Nursing, Midwifery Psychiatry and Health visiting staff N6E Other 1st level OtherPsychiatry Non-Medical & Dental Clinical Registered Nursing, Midwifery Psychiatry and Health visiting staff N6F Other 1st level Community Learning Disabilities Non-Medical & Dental Clinical Registered Nursing, Midwifery Learning and Disabilities Health visiting staff N6G Other 1st level Other Learning Disabilities Non-Medical & Dental Clinical Registered Nursing, Midwifery Learning and Disabilities Health visiting staff N6H Other 1st level Community Services Non-Medical & Dental Clinical Registered Nursing, Midwifery Community and Health Services visiting staff N6J Other 1st level Education Staff Non-Medical & Dental Clinical Registered Nursing, Midwifery Education and Health Staff visiting staff N6K Other 1st level School Nursing Non-Medical & Dental Clinical Registered Nursing, Midwifery School and Nursing Health visiting staff N6L Other 1st level Neonatal Nursing (including SCBUs) Non-Medical & Dental Clinical Registered Nursing, Midwifery Neonatal and Health Nursing visiting (including staffscbus) N7A Other 2nd level Acute, Elderly and General Non-Medical & Dental Clinical Registered Nursing, Midwifery Acute, and Elderly Health and visiting General staff N7B Other 2nd level Paediatric Nursing Non-Medical & Dental Clinical Registered Nursing, Midwifery Paediatric and Health Nursing visiting staff N7C Other 2nd level Maternity Services (including SCBUs)Non-Medical & Dental Clinical Registered Nursing, Midwifery Maternity and Health Services visiting (including staff SCBUs) N7D Other 2nd level CommunityPsychiatry Non-Medical & Dental Clinical Registered Nursing, Midwifery Psychiatry and Health visiting staff N7E Other 2nd level OtherPsychiatry Non-Medical & Dental Clinical Registered Nursing, Midwifery Psychiatry and Health visiting staff N7F Other 2nd level Community Learning Disabilities Non-Medical & Dental Clinical Registered Nursing, Midwifery Learning and Disabilities Health visiting staff N7G Other 2nd level Other Learning Disabilities Non-Medical & Dental Clinical Registered Nursing, Midwifery Learning and Disabilities Health visiting staff N7H Other 2nd level Community Services Non-Medical & Dental Clinical Registered Nursing, Midwifery Community and Health Services visiting staff N7J Other 2nd level Education Staff Non-Medical & Dental Clinical Registered Nursing, Midwifery Education and Health Staff visiting staff N7K Other 2nd level School Nursing Non-Medical & Dental Clinical Registered Nursing, Midwifery School and Nursing Health visiting staff N7L Other 2nd level Neonatal Nursing (including SCBUs)Non-Medical & Dental Clinical Registered Nursing, Midwifery Neonatal and Health Nursing visiting (including staffscbus) NHS Trust Development Authority 234

235 Annex D2 N8A Nursery Nurse Acute, Elderly and General Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing N8B Nursery Nurse Paediatric Nursing Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing N8C Nursery Nurse Maternity Services (including SCBUs)Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing N8E Nursery Nurse Other Psychiatry Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing N8G Nursery Nurse Other Learning Disabilities Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing N8H Nursery Nurse Community Services Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing N8K Nursery Nurse School Nursing Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing N8L Nursery Nurse I Neonatal Nursing Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing N9A Nursing Assistant / Auxiliary Acute, Elderly and General Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing N9B Nursing Assistant / Auxiliary Paediatric Nursing Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing N9C Nursing Assistant / Auxiliary Maternity Services (including Non-Medical SCBUs) & Dental Clinical Support to Clinical Staff Support to Nursing N9D Nursing Assistant / Auxiliary Community Psychiatry Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing N9E Nursing Assistant / Auxiliary Other Psychiatry Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing N9F Nursing Assistant / Auxiliary Community Learning Disabilities Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing N9G Nursing Assistant / Auxiliary Other Learning Disabilities Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing N9H Nursing Assistant / Auxiliary Community Services Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing N9J Nursing Assistant / Auxiliary Education Staff Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing N9K Nursing Assistant Auxiliary School Nursing Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing N9L Nursing Assistant / Auxiliary Neonatal Nursing (including Non-Medical SCBUs) & Dental Clinical Support to Clinical Staff Support to Nursing NAA Nurse Consultant Acute, Elderly and General Non-Medical & Dental Clinical Registered Nursing, Midwifery Acute, and Elderly Health and visiting General staff NAB Nurse Consultant Paediatric Nursing Non-Medical & Dental Clinical Registered Nursing, Midwifery Paediatric and Health Nursing visiting staff NAC Nurse Consultant Maternity Services (including SCBUs) Non-Medical & Dental Clinical Registered Nursing, Midwifery Maternity and Health Services visiting (including staff SCBUs) NAD Nurse Consultant CommunityPsychiatry Non-Medical & Dental Clinical Registered Nursing, Midwifery Psychiatry and Health visiting staff NAE Nurse Consultant OtherPsychiatry Non-Medical & Dental Clinical Registered Nursing, Midwifery Psychiatry and Health visiting staff NAF Nurse Consultant Community Learning Disabilities Non-Medical & Dental Clinical Registered Nursing, Midwifery Learning and Disabilities Health visiting staff NAG Nurse Consultant Other Learning Disabilities Non-Medical & Dental Clinical Registered Nursing, Midwifery Learning and Disabilities Health visiting staff NAH Nurse Consultant Community Services Non-Medical & Dental Clinical Registered Nursing, Midwifery Community and Health Services visiting staff NAJ Nurse Consultant Education Staff Non-Medical & Dental Clinical Registered Nursing, Midwifery Education and Health Staff visiting staff NAK Nurse Consultant School Nursing Non-Medical & Dental Clinical Registered Nursing, Midwifery School and Nursing Health visiting staff NAL Nurse Consultant Neonatal Nursing (including SCBUs) Non-Medical & Dental Clinical Registered Nursing, Midwifery Neonatal and Health Nursing visiting (including staffscbus) NBK Qualified School Nurse School Nursing Non-Medical & Dental Clinical Registered Nursing, Midwifery School and Nursing Health visiting staff NCA Modern Matron Acute Elderly & General Non-Medical & Dental Clinical Registered Nursing, Midwifery Acute, and Elderly Health and visiting General staff NCB Modern Matron Paediatric Nursing Non-Medical & Dental Clinical Registered Nursing, Midwifery Paediatric and Health Nursing visiting staff NCC Modern Matron Maternity Services (including SCBUs)Non-Medical & Dental Clinical Registered Nursing, Midwifery Maternity and Health Services visiting (including staff SCBUs) NCD Modern Matron CommunityPsychiatry Non-Medical & Dental Clinical Registered Nursing, Midwifery Psychiatry and Health visiting staff NCE Modern Matron OtherPsychiatry Non-Medical & Dental Clinical Registered Nursing, Midwifery Psychiatry and Health visiting staff NCF Modern Matron Community Learning Disabilities Non-Medical & Dental Clinical Registered Nursing, Midwifery Learning and Disabilities Health visiting staff NCG Modern Matron Other Learning Disabilities Non-Medical & Dental Clinical Registered Nursing, Midwifery Learning and Disabilities Health visiting staff NCH Modern Matron Community Services Non-Medical & Dental Clinical Registered Nursing, Midwifery Community and Health Services visiting staff NCJ Modern Matron Education Staff Non-Medical & Dental Clinical Registered Nursing, Midwifery Education and Health Staff visiting staff NCK Modern Matron School Nursing Non-Medical & Dental Clinical Registered Nursing, Midwifery School and Nursing Health visiting staff NCL Modern Matron Neonatal Nursing (including SCBUs) Non-Medical & Dental Clinical Registered Nursing, Midwifery Neonatal and Health Nursing visiting (including staffscbus) NEH Community Matron Non-Medical & Dental Clinical Registered Nursing, Midwifery Community and Health Services visiting staff NFA Nursing Assistant Practitioner Acute, Elderly & General Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing NFB Nursing Assistant Practitioner Paediatric Nursing Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing NFC Nursing Assistant Practitioner Maternity Services Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing NFD Nursing Assistant Practitioner Community PsychiatryNon-Medical & Dental Clinical Support to Clinical Staff Support to Nursing NHS Trust Development Authority 235

236 Annex D2 NFE Nursing Assistant Practitioner Other Psychiatry Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing NFF Nursing Assistant Practitioner Community Learning Disabilities Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing NFG Nursing Assistant Practitioner Other Learning Disabilities Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing NFH Nursing Assistant Practitioner Community Services Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing NFK Nursing Assistant Practitioner School Nursing Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing NFL Nursing Assistant Practitioner Neonatal Nursing (including Non-Medical SCBUs) & Dental Clinical Support to Clinical Staff Support to Nursing P1A Pre-registration Learner Midwifery Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing P1D Pre-registration Learner Diploma Nurse Training Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing P1E Pre-registration Learner Other Learners Non-Medical & Dental Clinical Support to Clinical Staff Support to Nursing P2A Post 1st level Registration Learner Midwifery Non-Medical & Dental Clinical Registered Nursing, Midwifery Maternity and Health Services visiting (including staff SCBUs) P2B Post 1st level Registration Learner Health Visiting Non-Medical & Dental Clinical Registered Nursing, Midwifery Community and Health Services visiting staff P2C Post 1st level Registration Learner District Nursing Non-Medical & Dental Clinical Registered Nursing, Midwifery Community and Health Services visiting staff P2D Post 1st level Registration Learner Diploma Nurse Training Non-Medical & Dental Clinical Registered Nursing, Midwifery Any Others and Health visiting staff P2E Post 1st level Registration Learner Other Learners Non-Medical & Dental Clinical Registered Nursing, Midwifery Any Others and Health visiting staff P3A Post 2nd level Registration Learner Midwifery Non-Medical & Dental Clinical Registered Nursing, Midwifery Maternity and Health Services visiting (including staff SCBUs) P3C Post 2nd level Registration Learner District Nursing Non-Medical & Dental Clinical Registered Nursing, Midwifery Community and Health Services visiting staff P3D Post 2nd level Registration Learner Diploma Nurse Training Non-Medical & Dental Clinical Registered Nursing, Midwifery Any Others and Health visiting staff P3E Post 2nd level Registration Learner Other Learners Non-Medical & Dental Clinical Registered Nursing, Midwifery Any Others and Health visiting staff S0A Manager Chiropody / Podiatry Non-Medical & Dental Clinical Allied Health ProfessionalsChiropody / Podiatry S0B Manager Dietetics Non-Medical & Dental Clinical Allied Health ProfessionalsDietetics S0C Manager Occupational Therapy Non-Medical & Dental Clinical Allied Health ProfessionalsOccupational Therapy S0D Manager Orthoptics / Optics Non-Medical & Dental Clinical Allied Health ProfessionalsOrthoptics / Optics S0E Manager Physiotherapy Non-Medical & Dental Clinical Allied Health ProfessionalsPhysiotherapy S0F Manager Radiography (Diagnostic) Non-Medical & Dental Clinical Allied Health ProfessionalsRadiography (Diagnostic) S0G Manager Radiography (Therapeutic) Non-Medical & Dental Clinical Allied Health ProfessionalsRadiography (Therapeutic) S0H Manager Art / Music / Drama Therapy Non-Medical & Dental Clinical Allied Health ProfessionalsArt/ Music/ Drama therapy S0J Manager Speech and Language Therapy Non-Medical & Dental Clinical Allied Health ProfessionalsSpeech and Language Therapy S0K Manager Multi Therapies Non-Medical & Dental Clinical Other ST&T Multi - Therapies S0L Manager Clinical Psychology Non-Medical & Dental Clinical Other ST&T Clinical Psychology S0M Manager Psychotherapy Non-Medical & Dental Clinical Other ST&T Psychotherapy S0P Manager Pharmacy Non-Medical & Dental Clinical Other ST&T Pharmacy S0R Manager Dental Non-Medical & Dental Clinical Other ST&T Dental S0T Manager Operating Theatres Non-Medical & Dental Clinical Other ST&T Operating Theatres / ODP's S0U Manager Social Services Non-Medical & Dental Clinical Other ST&T Social Services S0X Manager Other STT Staff Non-Medical & Dental Clinical Other ST&T Other STT Staff S1A Therapist Chiropody / Podiatry Non-Medical & Dental Clinical Allied Health ProfessionalsChiropody / Podiatry S1B Therapist Dietetics Non-Medical & Dental Clinical Allied Health ProfessionalsDietetics S1C Therapist Occupational Therapy Non-Medical & Dental Clinical Allied Health ProfessionalsOccupational Therapy S1D Therapist Orthoptics / Optics Non-Medical & Dental Clinical Allied Health ProfessionalsOrthoptics / Optics S1E Therapist Physiotherapy Non-Medical & Dental Clinical Allied Health ProfessionalsPhysiotherapy S1F Therapist Radiography (Diagnostic) Non-Medical & Dental Clinical Allied Health ProfessionalsRadiography (Diagnostic) S1G Therapist Radiography (Therapeutic) Non-Medical & Dental Clinical Allied Health ProfessionalsRadiography (Therapeutic) S1H Therapist Art / Music / Drama Therapy Non-Medical & Dental Clinical Allied Health ProfessionalsArt/ Music/ Drama therapy S1J Therapist Speech and Language Therapy Non-Medical & Dental Clinical Allied Health ProfessionalsSpeech and Language Therapy S1K Therapist Multi Therapies Non-Medical & Dental Clinical Other ST&T Multi - Therapies S1M Psychotherapy -AHP -Therapist Non-Medical & Dental Clinical Other ST&T Psychotherapy S1R Therapist Dental Non-Medical & Dental Clinical Other ST&T Dental NHS Trust Development Authority 236

237 Annex D2 S1U Therapist Social Services Non-Medical & Dental Clinical Other ST&T Social Services S1X Therapist Other STT Staff Non-Medical & Dental Clinical Other ST&T Other STT Staff S2D Scientist Orthoptics / Optics Non-Medical & Dental Clinical Allied Health ProfessionalsOrthoptics / Optics S2L Scientist Clinical Psychology Non-Medical & Dental Clinical Other ST&T Clinical Psychology S2M Scientist Psychotherapy Non-Medical & Dental Clinical Other ST&T Psychotherapy S2P Scientist Pharmacy Non-Medical & Dental Clinical Other ST&T Pharmacy S2X Scientist Other STT Staff Non-Medical & Dental Clinical Other ST&T Other STT Staff S3P Scientific Officer Pharmacy Non-Medical & Dental Clinical Other ST&T Pharmacy S3X Scientific Officer Other STT Staff Non-Medical & Dental Clinical Other ST&T Other STT Staff S4A Technician Chiropody / Podiatry Non-Medical & Dental Clinical Allied Health ProfessionalsChiropody / Podiatry S4C Technician Occupational Therapy Non-Medical & Dental Clinical Allied Health ProfessionalsOccupational Therapy S4D Technician Orthoptics / Optics Non-Medical & Dental Clinical Allied Health ProfessionalsOrthoptics / Optics S4L Technician Clinical Psychology Non-Medical & Dental Clinical Other ST&T Clinical Psychology S4P Technician Pharmacy Non-Medical & Dental Clinical Other ST&T Pharmacy of which Technicians S4R Technician Dental Non-Medical & Dental Clinical Other ST&T Dental S4T Technician Operating Theatres Non-Medical & Dental Clinical Other ST&T Operating Theatres / ODP's S4X Technician Other STT Staff Non-Medical & Dental Clinical Other ST&T Other STT Staff S5A Assistant Practitioner Chiropody / Podiatry Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S5B Assistant Practitioner Dietetics Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S5C Assistant Practitioner Occupational Therapy Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S5D Assistant Practitioner Orthoptics / Optics Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S5E Assistant Practitioner Physiotherapy Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S5F Assistant Practitioner Radiography (Diagnostic) Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S5G Assistant Practitioner Radiography (Therapeutic) Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S5H Assistant Practitioner Art / Music / Drama Therapy Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S5J Assistant Practitioner Speech and Language TherapyNon-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S5K Assistant Practitioner Multi Therapies Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S5L Assistant Practitioner Clinical Psychology Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S5M Assistant Practitioner Psychotherapy Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S5P Assistant Practitioner Pharmacy Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S5R Assistant Practitioner Dental Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S5T Assistant Practitioner Operating Theatres Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S5U Assistant Practitioner Social Services Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S5X Assistant Practitioner Other STT Staff Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S6C Instructor / Teacher Occupational Therapy Non-Medical & Dental Clinical Allied Health ProfessionalsOccupational Therapy S6E Instructor / Teacher Physiotherapy Non-Medical & Dental Clinical Allied Health ProfessionalsPhysiotherapy S6H Instructor / Teacher Art / Music / Drama Therapy Non-Medical & Dental Clinical Allied Health ProfessionalsArt/ Music/ Drama therapy S6J Instructor / Teacher Speech and Language Therapy Non-Medical & Dental Clinical Allied Health ProfessionalsSpeech and Language Therapy S6K Instructor / Teacher Multi Therapies Non-Medical & Dental Clinical Other ST&T Multi - Therapies S6U Instructor / Teacher Social Services Non-Medical & Dental Clinical Other ST&T Social Services S6X Instructor / Teacher Other STT Staff Non-Medical & Dental Clinical Other ST&T Other STT Staff S7A Tutor Chiropody / Podiatry Non-Medical & Dental Clinical Allied Health ProfessionalsChiropody / Podiatry S7C Tutor Occupational Therapy Non-Medical & Dental Clinical Allied Health ProfessionalsOccupational Therapy S7D Tutor Orthoptics / Optics Non-Medical & Dental Clinical Allied Health ProfessionalsOrthoptics / Optics S7E Tutor Physiotherapy Non-Medical & Dental Clinical Allied Health ProfessionalsPhysiotherapy S7F Tutor Radiography (Diagnostic) Non-Medical & Dental Clinical Allied Health ProfessionalsRadiography (Diagnostic) S7J Tutor Speech and Language Therapy Non-Medical & Dental Clinical Allied Health ProfessionalsSpeech and Language Therapy NHS Trust Development Authority 237

238 Annex D2 S7R Tutor Dental Non-Medical & Dental Clinical Other ST&T Dental S7U Tutor Social Services Non-Medical & Dental Clinical Other ST&T Social Services S7X Tutor Other STT Staff Non-Medical & Dental Clinical Other ST&T Other STT Staff S8A Student / Trainee Chiropody / Podiatry Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S8B Student / Trainee Dietetics Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S8C Student / Trainee Occupational Therapy Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S8D Student / Trainee Orthoptics / Optics Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S8E Student / Trainee Physiotherapy Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S8F Student / Trainee Radiography (Diagnostic) Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S8G Student / Trainee Radiography (Therapeutic) Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S8J Student / Trainee Speech and Language Therapy Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S8L Student / Trainee Clinical Psychology Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S8M Student / Trainee Psychotherapy Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S8P Student / Trainee Pharmacy Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S8R Student / Trainee Dental Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S8T Student / Trainee Operating Theatres Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S8U Student / Trainee Social Services Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S8X Student / Trainee Other STT Staff Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S9A Helper / Assistant Chiropody / Podiatry Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S9B Helper / Assistant Dietetics Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S9C Helper / Assistant Occupational Therapy Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S9E Helper / Assistant Physiotherapy Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S9F Helper / Assistant Radiography (Diagnostic) Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S9G Helper / Assistant Radiography (Therapeutic) Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S9H Helper / Assistant Art / Music / Drama Therapy Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S9J Helper / Assistant Speech and Language Therapy Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S9K Helper / Assistant Multi Therapies Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S9P Helper / Assistant Pharmacy Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S9R Helper / Assistant Dental Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S9T Helper / Assistant Operating Theatres Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S9U Helper / Assistant Social Services Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS S9X Helper / Assistant Other STT Staff Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS SAA Consultant Therapist Chiropody / Podiatry Non-Medical & Dental Clinical Allied Health ProfessionalsChiropody / Podiatry SAB Consultant Therapist Dietetics Non-Medical & Dental Clinical Allied Health ProfessionalsDietetics SAC Consultant Therapist Occupational Therapy Non-Medical & Dental Clinical Allied Health ProfessionalsOccupational Therapy SAD Consultant Therapist Orthoptics / Optics Non-Medical & Dental Clinical Allied Health ProfessionalsOrthoptics / Optics SAE Consultant Therapist Physiotherapy Non-Medical & Dental Clinical Allied Health ProfessionalsPhysiotherapy SAF Consultant Therapist Radiography (Diagnostic) Non-Medical & Dental Clinical Allied Health ProfessionalsRadiography (Diagnostic) SAG Consultant Therapist Radiography (Therapeutic) Non-Medical & Dental Clinical Allied Health ProfessionalsRadiography (Therapeutic) SAH Consultant Therapist Art/ Music/ Drama therapy Non-Medical & Dental Clinical Allied Health ProfessionalsArt/ Music/ Drama therapy SAJ Consultant Therapist Speech and Language TherapyNon-Medical & Dental Clinical Allied Health ProfessionalsSpeech and Language Therapy SAK Consultant Therapist Multi Therapies Non-Medical & Dental Clinical Other ST&T Multi - Therapies SAL Consultant Therapist Clinical Psychology Non-Medical & Dental Clinical Other ST&T Clinical Psychology SAM Consultant Therapist Psychotherapy Non-Medical & Dental Clinical Other ST&T Psychotherapy SAP Consultant Therapist Pharmacy Non-Medical & Dental Clinical Other ST&T Pharmacy SAR Consultant Therapist Dental Non-Medical & Dental Clinical Other ST&T Dental SAT Consultant Therapist Operating Theatres Non-Medical & Dental Clinical Other ST&T Operating Theatres / ODP's NHS Trust Development Authority 238

239 Annex D2 SAU Consultant Therapist Social Services Non-Medical & Dental Clinical Other ST&T Social Services SAX Consultant Therapist Other STT Staff Non-Medical & Dental Clinical Other ST&T Other STT Staff T0A Manager Clinical Biochemistry Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyClinical Biochemistry T0B Manager Cyto / Histopathology Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyCyto / Histopathology T0C Manager Genetics Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyGenetics T0D Manager Haematology Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyHaematology T0E Manager Microbiology Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyMicrobiology T0F Manager Other Life Sciences Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyOther Life Sciences T0G Manager of which Audiology Non-Medical & Dental Clinical Healthcare Scientists Physiological Sciences of which Audiology T0H Manager Cardiology Non-Medical & Dental Clinical Healthcare Scientists Physiological Sciences Cardiology T0J Manager Renal Dialysis Non-Medical & Dental Clinical Healthcare Scientists Physiological Sciences Renal Dialysis T0K Manager Respiratory Physiology Non-Medical & Dental Clinical Healthcare Scientists Physiological Sciences Respiratory Physiology T0L Manager Neuro-physiology Non-Medical & Dental Clinical Healthcare Scientists Physiological Sciences Neuro-physiology T0M Manager Other Physiological Sciences Non-Medical & Dental Clinical Healthcare Scientists Physiological Sciences Other Physiological Sciences T0N Manager Rehabilitation Engineering Non-Medical & Dental Clinical Healthcare Scientists Clinical Engineering & Physical Rehabilitation Sciences Engineering T0P Manager Nuclear Medicine and Diagnostic RadiologyNon-Medical & Dental Clinical Healthcare Scientists Clinical Engineering & Physical Nuclear Sciences Medicine and Diagnostic Radiology T0Q Manager Radiotherapy Physics Non-Medical & Dental Clinical Healthcare Scientists Clinical Engineering & Physical Radiotherapy Sciences Physics T0R Manager Equipment Management and DevelopmentNon-Medical & Dental Clinical Healthcare Scientists Clinical Engineering & Physical Equipment Sciences Management and Development T0S Manager Maxillofacial Prosthetics Non-Medical & Dental Clinical Healthcare Scientists Clinical Engineering & Physical Maxillofacial Sciences Prosthetics T0T Manager Other Physical Sciences Non-Medical & Dental Clinical Healthcare Scientists Clinical Engineering & Physical Other Physical Sciences Sciences T0U Manager Other Health Care Science Professions Non-Medical & Dental Clinical Healthcare Scientists Other Other Health Care Science Professions T1A Clinical Scientist Maxillofacial Prosthetics Non-Medical & Dental Clinical Healthcare Scientists Clinical Engineering & Physical Maxillofacial Sciences Prosthetics T1B Clinical Scientist Cyto / Histopathology Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyCyto / Histopathology T1C Clinical Scientist Genetics Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyGenetics T1D Clinical Scientist Haematology Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyHaematology T1E Clinical Scientist Microbiology Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyMicrobiology T1F Clinical Scientist Other Life Sciences Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyOther Life Sciences T1G Clinical Scientist of which Audiology Non-Medical & Dental Clinical Healthcare Scientists Physiological Sciences of which Audiology T1H Clinical Scientist Cardiology Non-Medical & Dental Clinical Healthcare Scientists Physiological Sciences Cardiology T1J Clinical Scientist Renal Dialysis Non-Medical & Dental Clinical Healthcare Scientists Physiological Sciences Renal Dialysis T1K Clinical Scientist Respiratory Physiology Non-Medical & Dental Clinical Healthcare Scientists Physiological Sciences Respiratory Physiology T1L Clinical Scientist Neuro-physiology Non-Medical & Dental Clinical Healthcare Scientists Physiological Sciences Neuro-physiology T1M Clinical Scientist Other Physiological Sciences Non-Medical & Dental Clinical Healthcare Scientists Physiological Sciences Other Physiological Sciences T1N Clinical Scientist Rehabilitation Engineering Non-Medical & Dental Clinical Healthcare Scientists Clinical Engineering & Physical Rehabilitation Sciences Engineering T1P Clinical Scientist Nuclear Medicine and Diagnostic Radiology Non-Medical & Dental Clinical Healthcare Scientists Clinical Engineering & Physical Nuclear Sciences Medicine and Diagnostic Radiology T1Q Clinical Scientist Radiotherapy Physics Non-Medical & Dental Clinical Healthcare Scientists Clinical Engineering & Physical Radiotherapy Sciences Physics T1R Clinical Scientist Equipment Management and Development Non-Medical & Dental Clinical Healthcare Scientists Clinical Engineering & Physical Equipment Sciences Management and Development T1S Clinical Scientist Maxillofacial Prosthetics Non-Medical & Dental Clinical Healthcare Scientists Clinical Engineering & Physical Maxillofacial Sciences Prosthetics T1T Clinical Scientist Other Physical Sciences Non-Medical & Dental Clinical Healthcare Scientists Clinical Engineering & Physical Other Physical Sciences Sciences T1U Clinical Scientist Other Health Care Science Professions Non-Medical & Dental Clinical Healthcare Scientists Other Other Health Care Science Professions T2A Advanced Practitioner Biomedical Scientist Clinical Biochemistry Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyClinical Biochemistry T2B Advanced Practitioner Biomedical Scientist Cyto / Histopathology Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyCyto / Histopathology T2C Advanced Practitioner Biomedical Scientist GeneticsNon-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyGenetics T2D Advanced Practitioner Biomedical Scientist Haematology Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyHaematology T2E Advanced Practitioner Biomedical Scientist Microbiology Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyMicrobiology T2F Advanced Practitioner Biomedical Scientist Other Life Non-Medical Sciences & Dental Clinical Healthcare Scientists Life Sciences / PathologyOther Life Sciences T2U Advanced Practitioner Biomedical Scientist Other Health Non-Medical Care Science & Dental Professions Clinical Healthcare Scientists Other Other Health Care Science Professions NHS Trust Development Authority 239

240 Annex D2 T3A MLSO / Biomedical Scientist Clinical Biochemistry Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyClinical Biochemistry T3B MLSO / Biomedical Scientist Cyto / Histopathology Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyCyto / Histopathology T3C MLSO / Biomedical Scientist Genetics Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyGenetics T3D MLSO / Biomedical Scientist Haematology Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyHaematology T3E MLSO / Biomedical Scientist Microbiology Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyMicrobiology T3F MLSO / Biomedical Scientist Other Life Sciences Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyOther Life Sciences T3U MLSO / Biomedical Scientist Other Health Care Science Non-Medical Professions & Dental Clinical Healthcare Scientists Other Other Health Care Science Professions T4A MTO / Technician Clinical Biochemistry Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyClinical Biochemistry T4B MTO / Technician Cyto / Histopathology Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyCyto / Histopathology T4C MTO / Technician Genetics Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyGenetics T4D MTO / Technician Haematology Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyHaematology T4E MTO / Technician Microbiology Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyMicrobiology T4F MTO / Technician Other Life Sciences Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyOther Life Sciences T4G MTO / Technician of which Audiology Non-Medical & Dental Clinical Healthcare Scientists Physiological Sciences of which Audiology T4H MTO / Technician Cardiology Non-Medical & Dental Clinical Healthcare Scientists Physiological Sciences Cardiology T4J MTO / Technician Renal Dialysis Non-Medical & Dental Clinical Healthcare Scientists Physiological Sciences Renal Dialysis T4K MTO / Technician Respiratory Physiology Non-Medical & Dental Clinical Healthcare Scientists Physiological Sciences Respiratory Physiology T4L MTO / Technician Neuro-physiology Non-Medical & Dental Clinical Healthcare Scientists Physiological Sciences Neuro-physiology T4M MTO / Technician Other Physiological Sciences Non-Medical & Dental Clinical Healthcare Scientists Physiological Sciences Other Physiological Sciences T4N MTO / Technician Rehabilitation Engineering Non-Medical & Dental Clinical Healthcare Scientists Clinical Engineering & Physical Rehabilitation Sciences Engineering T4P MTO / Technician Nuclear Medicine and Diagnostic Radiology Non-Medical & Dental Clinical Healthcare Scientists Clinical Engineering & Physical Nuclear Sciences Medicine and Diagnostic Radiology T4Q MTO / Technician Radiotherapy Physics Non-Medical & Dental Clinical Healthcare Scientists Clinical Engineering & Physical Radiotherapy Sciences Physics T4R MTO / Technician Equipment Management and Development Non-Medical & Dental Clinical Healthcare Scientists Clinical Engineering & Physical Equipment Sciences Management and Development T4S MTO / Technician Maxillofacial Prosthetics Non-Medical & Dental Clinical Healthcare Scientists Clinical Engineering & Physical Maxillofacial Sciences Prosthetics T4T MTO / Technician Other Physical Sciences Non-Medical & Dental Clinical Healthcare Scientists Clinical Engineering & Physical Other Physical Sciences Sciences T4U MTO / Technician Other Health Care Science Professions Non-Medical & Dental Clinical Healthcare Scientists Other Other Health Care Science Professions T5B Cyto-screener Cyto / Histopathology Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyCyto / Histopathology T5U Cyto-screener Other Health Care Science Professions Non-Medical & Dental Clinical Healthcare Scientists Other Other Health Care Science Professions T6H Perfusionist Cardiology Non-Medical & Dental Clinical Healthcare Scientists Physiological Sciences Cardiology T6U Perfusionist Other Health Care Science ProfessionsNon-Medical & Dental Clinical Healthcare Scientists Other Other Health Care Science Professions T7A MLA / ATO / Assistant Clinical Biochemistry Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T7B MLA / ATO / Assistant Cyto / Histopathology Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T7C MLA / ATO / Assistant Genetics Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T7D MLA / ATO / Assistant Haematology Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T7E MLA / ATO / Assistant Microbiology Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T7F MLA / ATO / Assistant Other Life Sciences Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T7G MLA / ATO / Assistant Audiology Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T7H MLA / ATO / Assistant Cardiology Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T7J MLA / ATO / Assistant Renal Dialysis Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T7K MLA / ATO / Assistant Respiratory Physiology Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T7L MLA / ATO / Assistant Neuro-physiology Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T7M MLA / ATO / Assistant Other Physiological SciencesNon-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T7N MLA / ATO / Assistant Rehabilitation Engineering Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T7P MLA / ATO / Assistant Nuclear Medicine and Diagnostic Non-Medical Radiology& Dental Clinical Support to Clinical Staff Support to ST&T & HCS T7Q MLA / ATO / Assistant Radiotherapy Physics Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T7R MLA / ATO / Assistant Equipment Management and Non-Medical Development& Dental Clinical Support to Clinical Staff Support to ST&T & HCS T7S MLA / ATO / Assistant Maxillofacial Prosthetics Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS NHS Trust Development Authority 240

241 Annex D2 T7T MLA / ATO / Assistant Other Physical Sciences Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T7U MLA / ATO / Assistant Other Health Care Science Professions Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T8A Student / Trainee Clinical Biochemistry Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T8B Student / Trainee Cyto / Histopathology Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T8C Student / Trainee Genetics Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T8D Student / Trainee Haematology Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T8E Student / Trainee Microbiology Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T8F Student / Trainee Other Life Sciences Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T8G Student / Trainee Audiology Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T8H Student / Trainee Cardiology Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T8J Student / Trainee Renal Dialysis Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T8K Student / Trainee Respiratory Physiology Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T8L Student / Trainee Neuro-physiology Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T8M Student / Trainee Other Physiological Sciences Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T8N Student / Trainee Rehabilitation Engineering Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T8P Student / Trainee Nuclear Medicine and Diagnostic Radiology Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T8Q Student / Trainee Radiotherapy Physics Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T8R Student / Trainee Equipment Management and Development Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T8S Student / Trainee Maxillofacial ProstheticsStudent / Trainee Non-Medical Maxilofacial & Dental Prothetics Clinical Support to Clinical Staff Support to ST&T & HCS T8T Student / Trainee Other Physical Sciences Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS T8U Student / Trainee Other Health Care Science Professions Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS TAA Consultant Clinical Scientist Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyClinical Biochemistry TAB Consultant Clinical Scientist Cyto / Histopathology Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyCyto / Histopathology TAC Consultant Clinical Scientist Genetics Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyGenetics TAD Consultant Clinical Scientist Haematology Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyHaematology TAE Consultant Clinical Scientist Microbiology Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyMicrobiology TAF Consultant Clinical Scientist Other Life Sciences Non-Medical & Dental Clinical Healthcare Scientists Life Sciences / PathologyOther Life Sciences TAG Consultant Clinical Scientist of which Audiology Non-Medical & Dental Clinical Healthcare Scientists Physiological Sciences of which Audiology TAH Consultant Clinical Scientist Cardiology Non-Medical & Dental Clinical Healthcare Scientists Physiological Sciences Cardiology TAJ Consultant Clinical Scientist Renal Dialysis Non-Medical & Dental Clinical Healthcare Scientists Physiological Sciences Renal Dialysis TAK Consultant Clinical Scientist Respiratory Physiology Non-Medical & Dental Clinical Healthcare Scientists Physiological Sciences Respiratory Physiology TAL Consultant Clinical Scientist Neuro-physiology Non-Medical & Dental Clinical Healthcare Scientists Physiological Sciences Neuro-physiology TAM Consultant Clinical Scientist Other Physiological Sciences Non-Medical & Dental Clinical Healthcare Scientists Physiological Sciences Other Physiological Sciences TAN Consultant Clinical Scientist Rehabilitation Engineering Non-Medical & Dental Clinical Healthcare Scientists Clinical Engineering & Physical Rehabilitation Sciences Engineering TAP Consultant Clinical Scientist Nuclear Medicine and Diagnostic Non-Medical Radiology & Dental Clinical Healthcare Scientists Clinical Engineering & Physical Nuclear Sciences Medicine and Diagnostic Radiology TAQ Consultant Clinical Scientist Radiotherapy Physics Non-Medical & Dental Clinical Healthcare Scientists Clinical Engineering & Physical Radiotherapy Sciences Physics TAR Consultant Clinical Scientist Equipment Management Non-Medical and Development & Dental Clinical Healthcare Scientists Clinical Engineering & Physical Equipment Sciences Management and Development TAS Consultant Clinical Scientist Maxillofacial ProstheticsNon-Medical & Dental Clinical Healthcare Scientists Clinical Engineering & Physical Maxillofacial Sciences Prosthetics TAT Consultant Clinical Scientist Other Physical SciencesNon-Medical & Dental Clinical Healthcare Scientists Clinical Engineering & Physical Other Physical Sciences Sciences TAU Consultant Clinical Scientist Other Health Care Science Non-Medical Profession & Dental Clinical Healthcare Scientists Other Other Health Care Science Professions TBA Assistant Practitioner Clinical Biochemistry Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS TBB Assistant Practitioner Cyto / Histopathology Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS TBC Assistant Practitioner Genetics Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS TBD Assistant Practitioner Haematology Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS TBE Assistant Practitioner Microbiology Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS TBF Assistant Practitioner Other Life Sciences Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS TBG Assistant Practitioner Audiology Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS NHS Trust Development Authority 241

242 Annex D2 TBH Assistant Practitioner Cardiology Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS TBJ Assistant Practitioner Renal Dialysis Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS TBK Assistant Practitioner Respiratory Physiology Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS TBL Assistant Practitioner Neuro-physiology Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS TBM Assistant Practitioner Other Physiological Sciences Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS TBN Assistant Practitioner Rehabilitation Engineering Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS TBP Assistant Practitioner Nuclear Medicine and Diagnostic Non-Medical Radiology& Dental Clinical Support to Clinical Staff Support to ST&T & HCS TBQ Assistant Practitioner Radiotherapy Physics Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS TBR Assistant Practitioner Equipment Management and Development Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS TBS Assistant Practitioner Maxillofacial Prosthetics Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS TBT Assistant Practitioner Other Physical Sciences Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS TBU Assistant Practitioner Other Health Care Science Professions Non-Medical & Dental Clinical Support to Clinical Staff Support to ST&T & HCS Z1A Non-funded Staff Macmillan Nurse Non-Medical & Dental Non-Clinical Others Z1B Non-funded Staff Marie Curie Nurses Non-Medical & Dental Non-Clinical Others Z1C Non-funded Staff Other Nursing Non-Medical & Dental Non-Clinical Others Z1D Non-funded Staff Scientific, Therapeutic and Technical Non-Medical & Dental Non-Clinical Others Z1E Non-funded Staff Administration and Non-patient Care Non-Medical Support & Dental Non-Clinical Others Z2E General Payments Administration and Non-patient Care Non-Medical Support & Dental Non-Clinical Others Z2F General Payments Other Non-Medical & Dental Non-Clinical Others NHS Trust Development Authority 242

243 Annex E Planning checklist NHS Trust Development Authority 243

244 NHS Trust Development Authority Planning checklist: Quality and workforce CIH Domains: Safe, Effective, Caring, Responsive to people s needs, Well-led Most of the following requirements for assurance in the checklist apply to all Trusts, others to specific types of Trusts eg Acute Trusts. The note in brackets indicates whether it applies to all or only some eg where applicable ) Please provide for each individual requirement: confirmation that requirements are in place (yes/no) a Trust assurance statement against each of the individual requirements (no more than 1-2 paragraphs) either to support your confirmation of compliance (including how you could further evidence that if necessary, e.g. by referencing web links, key documents) or, in the case of non-compliance describe the mitigating actions/plan/timeline in place to achieve compliance. Please also indicate against any requirements where you may benefit from support/signposting to best practice/linkages with other Trusts and any areas within the checklist where you are demonstrating good practice you are willing to share Name of NHS Trust: Annex E No. 1. Supporting Safe Services Confirmation of compliance (Yes/No) Trust assurance statement (Either to support compliance or to explain actions in place to achieve compliance) Context All NHS Trusts need to make demonstrable progress towards reducing avoidable deaths in our hospitals. This requires all NHS Trusts to have robust systems to identify and escalate deteriorating patients, in particular at weekend and out of hours, as well as robust governance systems of mortality surveillance and review. (All) Trusts to confirm the following are in place: An early warning system is in place (e.g. NEWS) with evidence that this is linked to clinically appropriate procedures/pathways for escalation of care in deteriorating patients, at all times All deaths in hospital are reviewed using a screening template to identify any evidence of sub-optimal care NHS Trust Development Authority 244

245 No. Supporting Safe Services All deaths where aspects of care were judged to be suboptimal should undergo a thorough review by a multidisciplinary team, including Doctors (Consultants/GPs and junior doctors), Nurses, Pharmacists/other AHPs as appropriate with outcomes reported to a Mortality Review Committee (or equivalent) and any further action taken eg case note reviews, which should take into account national guidance A Trust wide Mortality Review Group (or equivalent a multi-disciplinary team including consultants, junior doctors, nurses etc) chaired by the Medical Director monitors mortality to identify and consider emerging themes of reviews. The Trust should have defined processes to evaluate risk-adjusted mortality rates across specialities in order to compare rates with peer organisations. Actions are taken to embed learning, triangulated with other quality measures (eg complaints, adverse incidents and patient feedback); and findings are reported to public Board meetings Annex E Confirmation of compliance (Yes/No) Trust assurance statement (Either to support compliance or to explain actions in place to achieve compliance) NHS Trust Development Authority 245

246 No Supporting Safe Services Annex E Confirmation of compliance (Yes/No) Trust assurance statement (Either to support compliance or to explain actions in place to achieve compliance) Context All Trusts should have an open and transparent culture in which serious incidents are routinely reported, investigated and learned from (All) Trusts to confirm the following are in place: The Trust has systems in place to ensure reporting, investigation, closure rates and learning of all Serious Incidents, Never Events, CAS (Central Alerting System) Alerts, and the National Reporting and Learning System, in line with national requirements (SIRI Policy 2010, Never Events Policy Framework 2012, National Patient Safety Warning System, Care Quality Commission (CQC), 2009/10, Core Standards C1b: Safety Notices). There should be regular reports to the Trust public Board The Trust should have systems in place to ensure active use of the patient safety thermometer with regular reporting to the Trust public Board Trusts should have processes in place to enable staff to raise concerns safely through clear and accessible policies and procedures Context The importance of ensuring safe staffing is critical. All Trusts need to ensure a robust approach to workforce planning, sign off, monitoring and reporting that ensures sufficient staffing capacity and capability throughout the year to support the provision of safe, high quality services. Whilst there are specific expectations set out in the National Quality Board s Safe Staffing How To Guide for Nursing, Midwifery and care staff, Trust Boards should assure themselves that the whole clinical staff is sufficient to deliver safe care. (All) Trusts to confirm the following are in place: Workforce Planning: A workforce planning process is in place that supports the Trust IBP s Clinical Strategy and LTFM. NHS Trust Development Authority 246

247 No. Supporting Safe Services A Board-approved workforce plan for the period developed by a multi-disciplinary team (using benchmarked workforce metrics and ensuring triangulation with finance and activity). This should take into account relevant workforce guidance for specific staff groups, such as the National Quality Board guidance on safe staffing, and should be underpinned through the use of evidence based tools such as Safer Nursing Care Tool, or Birth Rate Plus Quality Impact Assessment processes should be conducted on Cost Improvement Plans and their currency maintained in year in line with National Quality Board Guidance on CIPs, published June Annex E Confirmation of compliance (Yes/No) Trust assurance statement (Either to support compliance or to explain actions in place to achieve compliance) Workforce Plan Sign Off: The workforce plan, including the impact of any cost improvement plan on workforce should be signed off by the Medical and Nurse Directors prior to full Board approval Workforce in-year monitoring and reporting: Policies and systems such as e-rostering and staffing escalation policies should be in place to support those with responsibility for staffing decisions on a shift-to-shift basis Boards should receive monthly updates on the staffing profile using agreed workforce KPIs. NHS Trust Development Authority 247

248 No. Supporting Safe Services In addition, in the case of Nursing, Midwifery and care staff, in line with the National Quality Board s Safe Staffing How To Guide, Boards should receive monthly updates on workforce information, including the number of actual staff on duty during the previous month, compared to the planned staffing level, the reasons for any gaps, the actions being taken to address these and the impact on key quality and outcome measures. The Government s response to Robert Francis adds that from April 2014 and by June 2014 at the latest, NHS Trusts should publish ward level information on whether they are meeting their staffing requirements. Actual versus planned nursing and midwifery staffing should be published every month Every six months, the Trust board will undertake a detailed review of staffing using evidence based tools. The first of these will take place in June 2014 and Trusts will be required to set out what evidence they have used to reach their conclusions. The second review, to be undertaken by December 2014, will use National Institute for Health and Care Excellence accredited tools The Trust should have a register of risks against the workforce plan, underpinned by a reliable system for monitoring CIP schemes in-year assessing the quality impact in line with NQB Guidance on CIPs. All Trusts should display information about the number and grade of nurses, midwives and care staff on duty for each shift in all clinical areas. Compliance with NICE Guidance once issued will be expected Annex E Confirmation of compliance (Yes/No) Trust assurance statement (Either to support compliance or to explain actions in place to achieve compliance) NHS Trust Development Authority 248

249 No Supporting Safe Services Confirmation of compliance (Yes/No) Trust assurance statement (Either to support compliance or to explain actions in place to achieve compliance) Context All Trusts should continue to support reductions in Healthcare Associated Infections through a robust strategy for infection prevention and control, underpinned by the Health and Social Care Act: Code of Practice on the prevention and control of infections (All) Trusts to confirm the following are in place: Full compliance with the Health and Social Care Act: Code of Practice on the prevention and control of infections Confirm there is a Director of Infection Prevention and Control (DIPC) accountable directly to the CEO Confirm an IP&C multidisciplinary team including agreed provision for data management support A robust Root Cause Analysis and Post Infection Review programme in line with national requirements; SI reporting for outbreaks and deaths associated with HCAIs and formal review of CDI 30 day mortality An established antimicrobial stewardship programme that meets all of the recommendations contained in the national DH ARHAI guidance (section 2.4 and its subsections) Context All Trusts should have a proactive approach to optimising the use of medicines to support high quality care (All) Trusts to confirm the following are in place: There is a named lead Director with Trust-wide responsibility for medicines optimisation The Trust has a medicines optimisation strategy informed by tools such as the NTDA medicines optimisation framework and the Royal Pharmaceutical Society s Principles for medicines optimisation Annex E NHS Trust Development Authority 249

250 No. Supporting Safe Services The Trust has a robust mechanism to identify, monitor and reduce harm from medication errors (e.g. medication safety thermometer) The Trust has a development plan to implement the recommendations of the national 5-year strategy for antimicrobial resistance Annex E Confirmation of compliance (Yes/No) Trust assurance statement (Either to support compliance or to explain actions in place to achieve compliance) NHS Trust Development Authority 250

251 No. 6. Supporting Effective Services Confirmation of compliance (Yes/No) Trust assurance statement (Either to support compliance or to explain actions in place to achieve compliance) Context To support improved outcomes and quality of life in treatable conditions such as stroke and heart disease, all Trusts should ensure full participation in all national clinical audits for the services that they provide (Where applicable) Trusts to confirm the following are in place: Trusts are actively taking part in all relevant clinical audits as listed in the HQIP list ( and also audits specified by NHS England Specialised Commissioning where appropriate. The Trust publishes the results and the participation rates, with regular reporting to the Trust s public Board The Trust will publish activity, clinical quality measures and survival rates from national clinical audits for every consultant practising in the ten specialties identified by NHSE for publication and include any subsequent additions to ensure the Board receives audit reports and action plans. Annex E 7. Context - NICE Quality Standards can be used to evaluate and review services to support improved outcomes (Where applicable) 8. All Trusts should use NICE quality standards to selfassess relevant services they provide, eg Dementia, to support their understanding of areas for improvement Context The move towards an NHS staffed with senior decision makers 24/7 is critical in supporting the provision of high quality services (All) Trusts to confirm the following are in place: As set out by NHS England, on 7-day working, local contracts for 2014/15 should include an Action Plan to deliver the clinical standards within the Service Development and Improvement Plan Section NHS Trust Development Authority 251

252 No. 9. Supporting Effective Services Annex E Confirmation of compliance (Yes/No) Trust assurance statement (Either to support compliance or to explain actions in place to achieve compliance) Context - Treating mental and physical health conditions in a coordinated way, and with equal priority, is essential to supporting recovery. Yet people with mental health problems have worse outcomes for their physical healthcare, and those with physical conditions often have mental health needs that go unrecognised. NHS England s objective is to put mental health on a par with physical health, and close the health gap between people with mental health problems and the population as a whole. (Where applicable) The NHS Mandate sets out the need to ensure measurable improvement by March 2015, towards achieving true parity of esteem where everyone has timely access to evidence based services, Trusts should aim to support delivery of the necessary improvements in 14/15 in agreement with Commissioners with reference to the Government's soon to be published Action Plan, Priorities for change in mental health care and support and Mental Health Crisis Care Concordat NHS Trust Development Authority 252

253 No Supporting Caring Services Annex E Confirmation of compliance (Yes/No) Trust assurance statement (Either to support compliance or to explain actions in place to achieve compliance) Context Getting to know patients and managing their journey through the system effectively can make all the difference in ensuring they are cared for safely Trusts to confirm the following are in place: Every patient should have a named consultant and named nurse responsible for their care while they are in hospital, with their name above their bed (Where applicable) Context It is important to have effective systems in place to collect, measure and respond to patients, relatives and carer feedback to ensure they are equal partners in care, treated with dignity and understand what is going to happen to them and why at each stage of their treatment (All) Trusts to confirm the following are in place: Trusts should have clear plans in place to meet national CQUINs response rates for the Friends and Family test (FFT) in all areas required by the national guidance on FFT. The FFT already applies to Acute in-patient, A and E and maternity services and Trusts should have plans in place where applicable to roll out in Mental Health services by the end of December 2014 in line with national guidance. The Trust can provide evidence that it is using the learning from FFT to drive improvement in the quality of patient care (Where applicable) Trusts should have a clear approach to listening and responding to patients including; effective ways of gathering real time information and responding to feedback with regular reports to the Board. Trusts to use the TDA patient experience measurement framework, to be published in the 2014 Accountability Framework, which will enable Trust Boards to view data and benchmark performance against other NHS Trusts. NHS Trust Development Authority 253

254 No. 12. Supporting Caring Services The Board should prioritise the use of patient stories. It should develop strong partnerships with local healthwatch organisations (All) Annex E Confirmation of compliance (Yes/No) Trust assurance statement (Either to support compliance or to explain actions in place to achieve compliance) Context An independent review into the Liverpool Care Pathway concluded in July 2013 that the pathway should be phased out and the forthcoming recommendations of the Leadership Alliance for the Care of Dying People adopted to support improved care of the dying. (Where applicable) Trusts to confirm the following are in place: A Board member should have the responsibility for dealing with complaints about an end of life pathway and an independent assessor on complaints should be made available if families request one. Trusts should be able to demonstrate they have plans in place to consider and implement where necessary, the forthcoming recommendations of the Leadership Alliance for Dying People, including the need to ensure that the LCP is replaced no later than July 2014 with an end of life care plan for each patient that is in line with the recommendations NHS Trust Development Authority 254

255 No. Supporting Responsive Services Annex E Confirmation of compliance (Yes/No) Trust assurance statement (Either to support compliance or to explain actions in place to achieve compliance) Context and Requirement Trusts must prepare plans which ensure compliance with all of the rights and pledges conferred by the NHS Constitution. Where current performance is below the standard required a robust recovery plan with improvement trajectory must be prepared and submitted. Please confirm compliance with this expectation in relation to the specific requirements below and where not compliant provide details of recovery plans in place 13. Maintain delivery of Referral to Treatment 18 week maximum waiting time standards of: 90% within 18 weeks for admitted patients; 95% within 18 weeks for non-admitted patients; 92% within 18 weeks for incomplete non-emergency pathways (yet to start treatment) 14. Zero tolerance of any referral to treatment waits of more than 52 weeks 15. Maintain and improve on reductions in waiting times for diagnostic tests and do not exceed more than 1% of patients waiting longer than 6 weeks 16. At least 95% of patients should be admitted, transferred or discharged within 4 hours of their arrival in accident and emergency 17. No patient should wait longer than 12 hours on a trolley in accident and emergency NHS Trust Development Authority 255

256 No. 18. Supporting Responsive Services Sufficient capacity is in place to deliver the following cancer waiting time standards: Annex E Confirmation of compliance (Yes/No) Trust assurance statement (Either to support compliance or to explain actions in place to achieve compliance) maximum two week wait for first outpatient appointment for patients referred urgently with suspected cancer by a GP 93%; maximum two week wait for first outpatient appointments for patients referred urgently with breast symptoms (where cancer was not initially suspected) 93%; maximum one month (31 day) wait from diagnosis to first definitive treatment for all cancers 96%; maximum 31 day wait for subsequent treatment where that treatment is surgery 94%; maximum 31 day wait for subsequent treatment where that treatment is an anti-cancer drug regimen 98%; maximum 31 day wait for subsequent treatment where that treatment is a course of radiotherapy 94%; maximum two month (62 day) wait from urgent GP referral to first definitive treatment for cancer -85%; maximum 62 day wait from referral from an NHS Screening service to first definitive treatment for all cancers 90%; maximum 62 day wait for first definitive treatment following a consultant s decision to upgrade the priority of the patient (all cancers) no operational standard set % of Category A emergency responses arrive on scene within 8 minutes (target to be met for both Red 1 and Red 2 calls separately) NHS Trust Development Authority 256

257 No. Supporting Responsive Services % of Category A emergency responses arrive on scene within 19 minutes 21. All handovers between an ambulance and A&E Department take place within 15 minutes and crews are ready to accept new calls within a further 15 minutes 22. The Trust has published a declaration of compliance with mixed sex accommodation requirements and any breaches are minimised 23. All patients who have operations cancelled on or after the day of admission (including day of surgery) for non-clinical reasons are offered another binding date within 28 days, or the patient s treatment is funded at the time and hospital of the patient s choice 24. There is zero tolerance of an urgent operation being cancelled for the second time % of patients under adult mental illness specialties on the Care Programme Approach are followed up within 7 days of discharge from psychiatric inpatient care 26. The NHS Trust is preparing for full roll-out of the access to psychological therapies programme by 2014/15 and for the recovery rate to reach 50%. 27. The Trust has plans in place to deliver a zero tolerance approach to MRSA infections Annex E Confirmation of compliance (Yes/No) Trust assurance statement (Either to support compliance or to explain actions in place to achieve compliance) NHS Trust Development Authority 257

258 No. Supporting Responsive Services 28. The Trust has plans in place to deliver the agreed Clostridium difficile trajectory 29. The Trust is preparing for a potential move to paperless referrals in the NHS by March The Trust will use the NHS number as the primary identifier in 2014/15 to facilitate national data collection 31. The Trust will ensure its data on the Secondary Uses Service is complete and of the required quality 32. All NHS Trusts who provide community services should have systems in place to fully collect all data fields contained in the Community Information Data Set (CIDS). Where this is not the case please provide an update on progress in implementing the CIDS including as a minimum your current data capture completeness and date when you expect to have a fully populated and compliant IT System 33. The Trust will comply with data collections that have been approved by the Information Standards Board, including the Systemic Anti-Cancer Therapy dataset and Cancer Outcomes and Services dataset Annex E Confirmation of compliance (Yes/No) Trust assurance statement (Either to support compliance or to explain actions in place to achieve compliance) NHS Trust Development Authority 258

259 No Supporting Responsive Services Confirmation of compliance (Yes/No) Trust assurance statement (Either to support compliance or to explain actions in place to achieve compliance) Context All Trusts need to ensure their complaints system is carried out in line with national guidance and that they are working towards implementation of the recommendations of the Clwyd/Hart review relevant to them to support improved handling of complaints (All) Trusts to confirm the following are in place: Their complaints service meets national requirements set out in The Local Authorities and NHS Complaints (England) Regulations 2009 and NHS Constitution A Quarterly Complaints report is produced for the Board evidencing the learning from complaints, setting out the number, type and theme of complaints and compliance against national requirements Evidence of implementation of the Clwyd/Hart review Context All Trusts need to have in place effective child and adult safeguarding procedures which support inter-agency working (All) Trusts to confirm the following are in place: Trusts need to have systems in place on child and adult safeguarding that adhere to statutory guidance and are in line with the NHS England guidance, Safeguarding Vulnerable People in the Reformed NHS, Accountability and Assurance Framework The Trust is taking into account the recommendations of the Report of the Children and Young People s Outcomes Forum Trusts must demonstrate they are compliant with the Winterbourne Concordat dat.pdf Annex E Context By recognising that every patient has different needs and circumstances, we can best meet those needs and improve outcomes by delivering a personal form of care, using and supporting the diverse talents and experiences of our workforce. (All) Trusts to confirm the following are in place: All organisations should be using the Equality Delivery System (EDS2) toolkit to provide assurance that the organisation is working effectively in this context NHS Trust Development Authority 259

260 Annex E No Supporting A Well Led Organisation on Quality Confirmation of compliance (Yes/No) Trust assurance statement (Either to support compliance or to explain actions in place to achieve compliance) Context The strong evidence from the Keogh Reviews is that a common theme was poor Governance. All Trusts should regularly assess the robustness of their quality governance processes using Monitor s Quality Governance Framework, and, once introduced, the new joint assessment framework being developed by the Care Quality Commission, Monitor and NHS TDA. (All) Trusts to confirm the following are in place: All Trusts will need firm plans to take action to strengthen their governance and leadership in response to the new joint assessment framework being developed by the Care Quality Commission, Monitor and NHS TDA. Until the new framework is available, all Trusts should evaluate their governance arrangements against Monitor s Quality Governance Framework (QGAF). Context There is strong evidence that where staff are well supported and where their well-being is a priority for their organisation, there is a significant and positive impact on outcomes for patients and service users (All) Trusts to confirm the following are in place: All Trusts should have a process in place for gathering, analysing, reporting to the Board and acting on staff feedback. This should include the national staff survey but all Trusts should have more frequent local surveys in place covering all staff groups. Examples include the cultural barometer approach being tested in some Trusts, listening into action work, and tools such as the medical engagement scale. Working with Health Education England, Trusts should have a process in place for regularly considering the feedback from medical and non-medical trainees such as the GMC National Training Survey The Trust has arrangements to ensure all staff have appraisals and continuing professional development plans, with regular reports to the Board NHS Trust Development Authority 260

261 No Supporting A Well Led Organisation on Quality The Trust is compliant with the organisational and governance requirements of medical revalidation, and is preparing for nursing revalidation. The Board is assured that doctors are being appraised, and are receiving appropriate training and professional development to enable them to continue to improve the care that they deliver to patients. Annex E Confirmation of compliance (Yes/No) Trust assurance statement (Either to support compliance or to explain actions in place to achieve compliance) Context Trusts should ensure they fulfil their obligations in relation to the auditing and publication of Quality Accounts (All) Trusts to confirm the following are in place: Trusts can evidence a process for actively engaging patients and the public in identifying priorities for the Quality Account and that these are published in line with national requirements. There is evidence of independent auditing and liaison with CCGs and Health and Well Being Boards Context All Trusts need to have robust Information Governance processes that comply with national guidance (All) Trusts to confirm the following are in place: Trusts need to have a framework in place to ensure a minimum of level 2 compliance across all applicable requirements of the HSCIC Information Governance Toolkit and compliance with the Caldicott 2 review Context The Boards and leadership of Trusts need to be confidently and competently using data and other intelligence for the forensic pursuit of quality improvement (All) Trusts to confirm the following are in place: The Trust has a quality dashboard/integrated performance report that assures the Board that services are Safe, Effective, Caring, Responsive and Well Led - Trusts should have a Board Director responsible for Quality Information NHS Trust Development Authority 261

262 No. 42. Supporting A Well Led Organisation on Quality Annex E Confirmation of compliance (Yes/No) Trust assurance statement (Either to support compliance or to explain actions in place to achieve compliance) Context No NHS organisation, however big, small or remote, should be an island unto itself. All Trusts need to ensure they take steps to guard against professional, academic and managerial isolation. One of the clear themes to emerge from NHS Trusts facing difficulties this year has been that they often act in isolation, and seldom have a satisfactory engagement programme which connects them to their patients, their staff, their stakeholders and their communities. (All) Trusts to confirm the following are in place: Every healthy NHS Trust Board should have a planned strategy on engagement that they should risk rate and update on a regular basis. This year we would like NHS Trusts to develop a broad engagement strategy that should include plans to report on engagement with: Patients and carers Staff; Stakeholders; and, Communities All Trusts should be able to demonstrate active participation in local Clinical Networks, Clinical Senates and Academic Health Science Networks. Trusts should also be part of the planned patient safety collaboratives being developed by NHSE following the Government s response to Robert Francis Providers should actively release staff to support improvement across the wider NHS, including Chief Inspector of Hospital inspections, peer review, and education and training activities, and those of the Royal Colleges. NHS Trust Development Authority 262

263 Annex E NHS Trust Development Authority Planning checklist: Finance Name of NHS Trust: No. Finance requirement Confirmation of compliance Explanation / mitigation of Trust plans must comply with the financial elements of the TDA planning guidance. Please confirm compliance in relation to the specific requirements below: 1. The financial plan is consistent with the latest financial trajectory agreed with the NTDA. This may take the form of an LTFM with a view to either achieving FT status or being part of a transaction or a recovery plan. 2. The Trust is planning for a surplus / deficit in 2014/15 and 2015/16 in line with its LTFM / transaction / recovery plan 3. In 2014/15 and 2015/16, on an exception basis, any Trust planning for breakeven or a deficit is in formal recovery 4. If each of 2014/15 and 2015/16 the Trust is planning for minimum of 0.5% of turnover as a contingency fund non-compliance NHS Trust Development Authority 263

264 No. Finance requirement Confirmation of compliance Explanation / mitigation of 5. In 2014/15 the Trust is planning for cost uplifts in acute service prices of 2.5% and non-acute service prices of 2.2%. Both acute and non-acute services cost uplifts will be offset by an efficiency factor of 4%. In addition to the 2.5% cost uplift for acute services, prices within tariff will have an additional cost uplift that averages 0.3% applied at HRG sub chapter level to reflect the change in the cost of CNST contributions. 6. The Trust is planning to deliver all the CQUIN schemes agreed in the contract for 2014/15. The maximum CQUIN that can be earned is 2.5% of annual contract outturn excluding any income for high cost drugs and devices. The Trust has plans to meet national and local CQUIN goals in 2014/15 in full with regular monitoring systems in place. One fifth of the CQUIN schemes will be for achievement of national improvement goals, as follows: Friends & Family Test Improving dementia and delirium care Improving diagnosis in Mental Health Improvement against the NHS Safety Thermometer Annex E non-compliance 7. Please refer to NHS England CQUIN guidance for further details. The Trust will implement the National Tariff for 2014/15, including local variations and modifications in a manner that ensures consistency with Enforcing the National Tariff guidance from Monitor NHS Trust Development Authority 264

265 No. Finance requirement Confirmation of compliance Explanation / mitigation of 8. The Trust is a full partner in ensuring retained funds from the application of the marginal rate rule are invested transparently and effectively in appropriate demand management and improved discharge schemes. This approach is also expected to apply to funds retained for emergency readmissions 9. As part of the 2013/14 planning process NHS Trusts captured any legacy commitments that have been agreed prior to 2013/14 that impact in this year and beyond. This process needs to continue and the Trusts should have identified any legacy commitments that are unwinding over more than one year and ensure they are properly reflected in the operational and strategic plans 10. The financial plan allows for the delivery of all operational standards and contractual terms from commissioners in accordance with the Standard National Contract and no local arrangements are in place unless they have been agreed by all parties 11. The NHS Standard contract will be used with all NHS commissioners and includes details of activity plans and how that activity is priced. The NHS Trust has applied the guidance on local variations and modifications to tariff as per the final tariff guidance 12 There is a clear articulation of an in year risk management strategy in each contract including the process by which action will be identified, the roles and responsibilities of NHS Trusts and the financial consequences of the risk management approach Annex E non-compliance NHS Trust Development Authority 265

266 No. Finance requirement Confirmation of compliance Explanation / mitigation of 13 The Trust is not planning for any mandatory fines to be applied 14 The Trust is engaged with commissioners on the outcomes expected for the 1.1 billion investment of resources in social care as a section 256 agreement in 2014/15 15 If the Trust is likely to be affected by the use of the Integrated Transformation Fund then it has been fully engaged from the outset by CCGs and Local Authorities in developing a shared view of the future shape of services. CCGs and Local Authorities have also worked with providers to help manage the transition to new patterns of provision including, for example, the use of non-recurrent funding to support disinvestment from services The 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 Access to PDC financing for operational or capital purposes will be severely restricted and should only be considered as a final option if loan financing is unaffordable and where all health economy solutions have been exhausted. Where PDC is included in NHS Trust plans it should not be assumed that this will be available and all cases will be scrutinised during the planning process and will then need to be supported by the NTDA and presented to the Independent Trust Financing Facility Annex E non-compliance NHS Trust Development Authority 266

267 No. Finance requirement Confirmation of compliance Explanation / mitigation of 18 The Trust has triangulated activity, finance and workforce and the results demonstrate consistency 19 A financial strategy has been developed which ensures financial health over the next five years and that delivers the required productivity gains, efficiency and improved taxpayer value 20 Financial plans deliver the statutory financial duties of the Trust 21 The Trust is in active discussions with its commissioners regarding which services will remain commissioner requested services in line with the Monitor guidance 22 Financial planning forms have been signed off by the Director of Finance prior to submission Annex E non-compliance NHS Trust Development Authority 267

268 Annex E NHS Trust Development Authority Planning checklist: Quality Innovation Productivity and Prevention (QIPP) Name of NHS Trust: No. Quality Innovation Productivity and Prevention (QIPP) assurance Confirmation of compliance Explanation / mitigation of noncompliance 1. A firm foundation and detailed project plans agreed with stakeholders are essential to delivery of QIPP. Please confirm compliance in relation to the specific requirements below: QIPP schemes are based on evidence which demonstrates the possible range of improvement against a benchmarked position QIPP plans have progressed from high level ambitions to detailed pieces of service and clinical pathway redesign the service and clinical pathway redesign work underpinning the QIPP plans has been led by both primary and secondary care clinicians QIPP plans that involve unscheduled care are developed in sufficient detail to focus on a particular group of patients or conditions 2. The Trust has considered consultation requirements associated with the QIPP plans and has a consultation plan if appropriate which outlines stakeholders and planned timescales NHS Trust Development Authority 268

269 Annex E No. Quality Innovation Productivity and Prevention (QIPP) assurance Confirmation of compliance Explanation / mitigation of noncompliance 3. Testing of assumptions increases the likelihood of successful delivery of planned changes. Please confirm compliance in relation to the specific requirements below: tests of changes on a pilot basis have been carried out to provide assurance of the expected impact of the schemes the Trust has assured itself that there is a direct causal link between each proposed QIPP action and the expected impact for the NHS Trust the Trust has assured itself that the QIPP plan distinguishes appropriately between full year and part year effects the Trust and commissioners have assured themselves that the skills required to deliver the new pathways are available in the required staff group and the correct location QIPP schemes have a realistic start date Please state how much confidence each party has in the delivery of the QIPP schemes 4. The success of each QIPP scheme must be measurable. A set of Key Performance Indicators and milestones has been jointly agreed that will measure the outcomes of each scheme NHS Trust Development Authority 269

270 Annex E No. Quality Innovation Productivity and Prevention (QIPP) assurance Confirmation of compliance Explanation / mitigation of noncompliance 5. Appropriate arrangements are in place to monitor delivery of QIPP plans against KPIs and milestones 6. The Trust and commissioners have run an integrated business process for 2014/15 and 2015/16 including planning and contracting, with the outcome of detailed contract amendments at Healthcare Resource Group level 7. Appropriate access to commissioner headroom/non recurrent resources has been discussed. For example, to cover non-recurring costs associated with the change such as redundancies / pump priming costs /stranded fixed costs for a limited period of time 8. A robust shared approach to risk management is required to support QIPP delivery in 2014/15. Please confirm compliance in relation to the specific requirements below: consideration has been given to whether QIPP schemes would support a gain share approach, for example, pass through drug costs; an approach to in year risk delivery has been agreed; the detail of the risk sharing agreements is linked to the level of detail in the plan and the level of confidence in all parties around delivery; NHS Trust Development Authority 270

271 Annex E No. Quality Innovation Productivity and Prevention (QIPP) assurance Confirmation of compliance Explanation / mitigation of noncompliance the approach to risk sharing has taken into consideration the baseline planned activity and price; the Trust and commissioners have agreed an exit strategy if a component of the QIPP plan does not deliver the expected outcomes; the consequences of the agreed exit strategy are clearly outlined for each party NHS Trust Development Authority 271

272 Annex E NHS Trust Development Authority Planning checklist: Innovation Name of NHS Trust: No. Innovation requirement Confirmation of compliance Explanation / mitigation of noncompliance In line with the recommendations in Innovation Health and Wealth, each NHS Trust needs to: secure the benefits of greater access to innovative treatments in improving patient outcomes; achieve its savings potential from improved procurement; and adopt best practice through its participation in the local Academic Health Science Network. The specific expectations for each element are set out below, subject to the updated national strategy to be published in January The NHS Trust has a systematic approach to implementation of NICE approved technologies including: automatic inclusion of positive NICE Technology Appraisals in local formularies in a planned way that supports safe and clinically appropriate practice publication of local formularies in line with the best practice guidance from NICE demonstrable improvements in the uptake and utility of NICE Technology Appraised products tracked through the Innovation Scorecard NHS Trust Development Authority 272

273 No. Innovation requirement Confirmation of compliance Explanation / mitigation of noncompliance support to overcome the system barriers to implementation of NICE Technology Appraisal guidance and other guidelines though the NICE Implementation Collaborative 2. The NHS Trust is tracking its progress on implementing the relevant high impact innovations previously published in Innovation Health and Wealth, in order to secure the benefits for local patients and services 3. The NHS Trust has its own plan to implement Better Procurement, Better Value, Better Care: a procurement development programme to support the NHS to save 1.5 billion to 2 billion through improved procurement whilst supporting economic growth by building its commercial relationships and procurement information 4. In support of its procurement strategy, the NHS Trust has a Board-approved plan for the implementation of GS1 coding, in line with the NHS Standard Contract 2014/15 5. The NHS Trust has its own specific plan for research including: engagement with the National Institute for Health Research (including the Clinical Research Networks), Academic Health Science Networks and other initiatives such as the Collaborations for Applied Health Research and Care; promoting further participation by NHS patients in research funded by both commercial and noncommercial organisations to improve patient outcomes and contribute to economic growth; Annex E NHS Trust Development Authority 273

274 No. Innovation requirement Confirmation of compliance Explanation / mitigation of noncompliance ensuring payment of treatment costs for NHS patients taking part in research funded by Government and Research Charity partner organisations 6. The NHS Trust is preparing to update its own approach to innovation based on the refreshed national strategy, to be published in January 2014 Annex E NHS Trust Development Authority 274

275 Annex E NHS Trust Development Authority Planning checklist: Sustainability Name of NHS Trust: No. Sustainability requirement Confirmation of compliance Explanation / mitigation of noncompliance Trusts plans must demonstrate a clear trajectory towards clinical and financial sustainability, enabling progression to NHS Foundation Trust status. Where the current organisational configuration is not considered to be sustainable, plans should be consistent with the transition to another sustainable organisational form The fundamental requirements for FT status as set out in Monitor s Guide for Applicants remain consistent: centred on high quality services; sound strategic and business planning; and strong governance and leadership. In line with the recommendations of the Mid Staffordshire Inquiry, the quality of services will be given priority at all times The estimated trajectories to FT status will be dependent on the outcome of the Chief Inspector of Hospital inspections and compliance with the other conditions required for FT status 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 NHS Trust Development Authority 275

276 No. Sustainability requirement Confirmation of compliance Explanation / mitigation of noncompliance In the light of the above, the checklist below asks for a high level confirmation of progress towards a sustainable organisational form Further details are set out in the letter from the TDA, Monitor and CQC issued on 25 November The NHS Trust Board plans to: pursue a standalone FT application pursue an alternative organisational form (specify which). 2. The move to a sustainable organisational form will be achieved within the period of the Trust s five year plan (specify which period within the five years) 3. The NHS Trust Board is on track to produce its five year plan by 20 June 2014, including an Integrated Business Plan and Long Term Financial Model 4. The Integrated Business Plan of the NHS Trust will set out plans to manage the key challenges that are currently barriers to clinical and financial sustainability 5. The five year plan will include a Long Term Financial Model, consistent with commissioning intentions, that meets the Monitor requirements for financial sustainability 6. For NHS Trust Boards pursuing an alternative organisational form, the five year plan will set out how the NHS Trust will progress through the Gateway review process of the TDA (specify current Gateway) Annex E NHS Trust Development Authority 276

277 No. Sustainability requirement Confirmation of compliance Explanation / mitigation of noncompliance 7. The development plans to be prepared by the NHS Trust in discussion with the TDA will include the key elements of support needed to achieve clinical and financial sustainability Annex E NHS Trust Development Authority 277

278 Annex F Summary of five year plan 2014/15 to 2018/19 NHS Trust Development Authority 278

279 Annex F Summary of Five Year Plan 2014/15 to 2018/19 NHS Trust. Strategic context and direction To include: Local health economy factors, competitive position, strategic developments, transactions and organisational sustainability 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 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 279

280 Annex F Delivery of 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 Longer term financial sustainability, income, costs, activity, capital and risk mitigation. Organisational relationships and capability To include: Patient and public engagement, relationships with stakeholders and leadership development Development priorities and actions that the Trust is taking to meet its development needs Development support plan only NHS Trust Development Authority 280

281 Annex G Development support plan NHS Trust Development Authority 281

282 Annex G Template for summary of development support plans 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 under way or identified as a priority, the TDA will be working with each NHS Trust to identify areas where they need further development support. Please use the framework below to summarise the results of your Trust s work on its development support priorities. Name of NHS Trust: 1 No. Organisational weaknesses Development intervention 2 Development support 3 Timescale and outcome 4 and challenges Describe the Trust s needs analysis (i.e. the evidence the Trust has that led it to identify the need for a development intervention) 2. Description of what is required to address the development need that has been identified 3. How is the Trust undertaking or proposing to undertake the development initiative, including identifying what support from the TDA it might need to deliver it? 4. What does the Trust expect to deliver and by when? NHS Trust Development Authority 282

283 Published December 2013 Trust Development Authority