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1、PaperNLeicesterCityPCTBoardMeeting27March2008FinancialManagementPolicyMarch2008VersionControlVersionDateAuthorChanges105Feb2008ClareHopewellFordiscussionwithinFinance204Mar2008ClareHopewellForBoard27March2008FinanceDirectorate10PaperNLeicesterCityPCTBoardMeeting27March2008Pur

2、poseoftheDocument1.ThePCThasanInterimFinancialStrategythatwasapprovedbytheBoardinNovember2007.ThedeliveryofthisFinancialStrategywillneedtobeunderpinnedbyeffectiveandrobustFinancialManagementprocedures.ThiswillhelpensurethatthePCThasanaccuratepictureofthefinancialpositiondurin

3、gtheyear,recordingbothrecurrentandnonrecurrent,allocationsandspend,thatcanthenbeusedinfinancialplanningforthefuture.2.ThisFinancialManagementPolicyhasbeendevelopedtodetailhowtheinyearpositionwillberecordedandreportedthroughaseriesoffinancialprocedures.3.Ittherefore:-·Setsoutp

4、oliciesforthemanagementoffinancialrisk·Explainscompliancewithclearlydefinedsystemsforcontrollingspend·Setsouttheresponsibilitiesofbudgetmanagers·Explainstheprovisionoffinancialadviceandsupport·Setsoutprocessesandsystems·ExplainstheprovisionoffinanceskillsdevelopmentFinancialD

5、utiesofPCTs4.AllNHSPCTshavethefollowingstatutoryandadministrativefinancialduties:-·TomanageincomeandexpenditurewithintheRevenueResourceLimit(RRL)·TomanagecashwithoutexceedingitsCashLimit(CL)·TomanagecapitalexpenditurewithintheCapitalResourceLimit(CRL)·Tomakea3.5%returnonavera

6、genetassets·Todemonstratefullprovidercostrecovery·Toensuremanagementcostsarecontainedwithintheapprovedlimit·TopaysupplierswithinthetermsoftheBetterPaymentPracticeCode5.InadditiontheDepartmentofHealthhasplacedadutyofValueforMoneyonallNHSTruststoensureallservicesarecontinuously

7、improvingintermsofeconomy,efficiencyandeffectivenessandinpracticaltermsthismanifestsitselfintheneedtoachievetherequiredefficiencysavingstarget.6.AseparatesetofrulesgovernCharitableFunds(or“FundsHeldonTrust”).10PaperNLeicesterCityPCTBoardMeeting27March2008PoliciesfortheManagem

8、entofRisk7.Overall,thefinancialriskassociatedwiththedeliveryofthebud