Health - First Report
Here you can browse the report together with the Proceedings of the Committee. The published report was ordered by the House of Commons to be printed 7 December 2006.
Contents
Terms of Reference
Summary
1 Introduction
2 History, background and extent of deficits
Definitions
In-year deficit/surplus
Gross/net deficit
Cumulative deficit/surplus (accumulated or historic deficit)
Differences between the audited and unaudited accounts
Which organisations are in deficit?
Hidden deficits revealed
Devolution of budgets
Resource Accounting and Budgeting
Conclusions
3 Causes of deficits
Incomes: the link between the funding formula and deficits
Concerns about the funding formula
Relationship between PCT deficits and the funding formula
Relationship between deficits and funding growth
Deprivation and deficits
The Department's view
Expenditure
Intractable historic problems
Staff costs
Poor local management
Poor central management by the Department of Health
Government's contribution to local management problems
Conclusions
4 The recovery programme
Funding deficits from other parts of the NHS
Top slicing
Contingency funds
Clearance of deficits
Are the Government's proposals achievable?
Recovery
5 Consequences of deficits
Savings made through changes to services
Services commissioned by PCTs
Savings made by acute trusts
The workforce
Redundancies and posts lost
Future employment and recruitment difficulties
Education and training
Cuts in the training budget
Link between training budgets and deficits
Effects of cuts on training courses and students
The future
Patient care
Conclusions
6 Lessons
Changes to accounting procedures
RAB
Greater transparency
Failure strategy
Local financial management
Improvements to the accounting regime
Engagement and communication between staff
Lessons for the Department
Costing and piloting of policies
The funding formula
Cuts and the training budget
Monitoring
Conclusions
Conclusions and recommendations
Glossary
Annex 1 NHS organisations in deficit (2005/06)
Annex 2
Proposed job losses as of October 2006
Actual job losses as of September 2006
Formal minutes
Witnesses
Written evidence in Volume II (HC 73-II)
Written evidence in Volume II (HC 1204-II)
Reports from the Health Committee
List of Oral Evidences
Thursday 22 June 2006
Thursday 20 July 2006
Thursday 19 October 2006
Thursday 2 November 2006
Tuesday 21 November 2006
Written Evidence
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