NHS Barking and Dagenham Clinical Commissioning Group Governing Body 24 May 2018 1.00pm – 1.20pm Boardrooms, Becketts House, Ilford, IG1 2QX Item Time Lead Attached, verbal or to follow 1.0 1.1 Welcome, introductions and apologies Declaration of conflicts of interest 1.00 Chair Verbal Attached 2.0 2.1 2.2 2.3 CCG Annual Report and Annual Accounts 2017/18 CCG Annual Report CCG Annual Accounts External Auditor’s letter of representation 1.05 TT/MP Attached 3.0 External Auditor’s Report to those charged with Governance (ISA260) 1.15 TT/MP To be tabled 4.0 Close 1.20
Transcript
NHS Barking and Dagenham Clinical Commissioning Group Governing Body
24 May 2018
1.00pm – 1.20pm
Boardrooms, Becketts House, Ilford, IG1 2QX
Item Time Lead Attached, verbal or to follow
1.0 1.1
Welcome, introductions and apologies Declaration of conflicts of interest
1.00 Chair Verbal Attached
2.0
2.1 2.2 2.3
CCG Annual Report and Annual Accounts 2017/18
CCG Annual Report CCG Annual Accounts External Auditor’s letter of representation
1.05 TT/MP Attached
3.0
External Auditor’s Report to those charged with Governance (ISA260)
1.15 TT/MP To be tabled
4.0 Close 1.20
Barking and Dagenham CCG Conflicts of interest register - Governing Body members and other decision makers
Conflics of interest will remain on the register for a minimum of 6 months following expiry
From To
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King Edwards Medical Group
X Direct GP partner and other GPs are family members
Jun-10 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
King Edwards Medical Group
X Indirect Other GPs are family members
Jun-10 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Health 1000 X Direct Director. PMCF lead Dec-14 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Proactive Care, Healthy London Partnerships, NHS England
X Direct Clinical Lead Mar-17 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
North East London Foundation trust
X Direct GPwSI - Cardiology service, Barking & Dagenham Community Cardiology Service
Aug-11 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Together First X Direct Shareholder May-14 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Harley Fitzrovia Health Ltd
X Direct Director and Shareholder Jan-18 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Action taken to mitigate risk
Is the interest direct or indirect?
Name
Current position (s) held- i.e. Governing
Body, Member practice, Employee or other
Declared Interest- (Name of the
organisation and nature of business)
Type of Interest
Nature of Interest
Date of Interest
Date - 11 May 2018
Dr Jagan John Governing Body Member - CCG Chair
From To
Fina
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In
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Non
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Pers
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Inte
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Action taken to mitigate risk
Is the interest direct or indirect?
Name
Current position (s) held- i.e. Governing
Body, Member practice, Employee or other
Declared Interest- (Name of the
organisation and nature of business)
Type of Interest
Nature of Interest
Date of Interest
Monifieth Limited X Direct Director and Shareholder Mar-18 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Historic - Barking, Dagenham and Havering LMC
X Direct Member Oct-13 Mar-18 Historic
Thames View Health Centre
X Direct GP principal Apr-17 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Primary Clinical Partnership Ltd
X Direct Director/Shareholder Apr-17 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Apex Healthcare Ltd (who own Knightswood Residential Care Home)
X Direct Director/Shareholder Apr-17 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Queen Mary Medical School-London
X Direct Honorary Lecturer Apr-17 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Together First X Direct Shareholder May-14 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
BHR CCGs Area Prescribing Committee
X Direct Chair Mar-15 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Dr Gurkirit Kalkat Governing Body Member - Clinical Director
From To
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In
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Non
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Action taken to mitigate risk
Is the interest direct or indirect?
Name
Current position (s) held- i.e. Governing
Body, Member practice, Employee or other
Declared Interest- (Name of the
organisation and nature of business)
Type of Interest
Nature of Interest
Date of Interest
Ramneek Hara Governing Body Member - Clinical Director
Urswick Medical Centre
X Direct GP Principal Apr-17 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Together First Ltd X Direct Shareholder May-14 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
London Deanery X Direct GP registrar and GP appraiser mainly in Havering
Apr-17 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Barts Hospital & Queen Mary's university
X Direct Under-graduate tutor Oct-16 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Medimmune (Astrazeneca)
X Indirect Spouse is medical director Apr-11 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Historic - Pharmaceutical companies
X Direct Speaker and chair at educational lectures and meetings
2016 Historic.
Anju Gupta Governing Body Member - Clinical Director
Abbey Medical Centre X Direct GP Principal. Apr-16 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
BHR CCGs X Direct Diabetes lead Sep-15 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
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Prof
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In
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Non
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Pers
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Inte
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s
Action taken to mitigate risk
Is the interest direct or indirect?
Name
Current position (s) held- i.e. Governing
Body, Member practice, Employee or other
Declared Interest- (Name of the
organisation and nature of business)
Type of Interest
Nature of Interest
Date of Interest
Together First Ltd X Direct Shareholder Apr-17 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
NELFT X Direct GPwSI -Diabetes Mar-10 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
NHSE X Direct GP Appriaser Sep-13 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
London Deanery X Direct GP Trainer Nov-17 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Wilson Mason PLC(Architects)
X Indirect Spouse is a consultant 2015 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
White House surgery, Barking
X
X
X
Direct
Indirect
Indirect
GP principal
Sister is a GP partner and GPwSI-dermatology
Brother is also a GP partner
Sep-06 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Castleton Road Health Centre, Redbridge
X Direct GP principal April 2018 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Kanika Rai Governing Body Member - Clinical Director
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Non
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Pers
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Inte
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s
Action taken to mitigate risk
Is the interest direct or indirect?
Name
Current position (s) held- i.e. Governing
Body, Member practice, Employee or other
Declared Interest- (Name of the
organisation and nature of business)
Type of Interest
Nature of Interest
Date of Interest
B&D CCG X
X
Indirect
Indirect
Brother-in-law is a B&D Clinical director.
Husband is a B&D GP
April 2018 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Together First Ltd X Direct Shareholder. Brother is also a director
May-14 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
MacMillan X Direct GP for Barking and Dagenham
Jun-15 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
NEL Cancer X Direct Cancer Lead Dec-17 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
London Deanery X Direct FY2 Superviser and GP trainer
2013 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Queen Mary University & Imperial College
X Direct Under-graduate tutor 2007 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Tulasi Medical Practice X Direct Salaried GP and medical director
Jul-13 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
St Albans Surgery X Direct Salaried GP - one session May-17 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Dr Amit Sharma Governing Body Member-Clinical Director
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Action taken to mitigate risk
Is the interest direct or indirect?
Name
Current position (s) held- i.e. Governing
Body, Member practice, Employee or other
Declared Interest- (Name of the
organisation and nature of business)
Type of Interest
Nature of Interest
Date of Interest
B&D CCG X Direct Macmillan GP Apr-14 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
X Indirect Sister-in-law is a B&D Clinical Director
Nov-11 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
X Indirect Wife is a B&D GP Aug-13 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Barking, Dagenham & Havering LMC
X Direct Member Sep-14 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Care Quality Commission
X Direct GP specialist adviser Nov-14 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Veda Solutions X Direct Director Aug-13 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
NEL Commissioning Support Unit
X Indirect Partner is employed substantively
2014 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
NHSE X Indirect Partner on secondment to London Regional Director for primary care
Jan-18 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Jane Milligan Employee - Governing Body Executive Member - Accountable Officer, NEL CCGs
From To
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Non
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Pers
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Inte
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Action taken to mitigate risk
Is the interest direct or indirect?
Name
Current position (s) held- i.e. Governing
Body, Member practice, Employee or other
Declared Interest- (Name of the
organisation and nature of business)
Type of Interest
Nature of Interest
Date of Interest
Action for stammering X Indirect partner is a Trustee Oct-13 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Family Mosaic Housing Association
X Direct Non-executive director May-14 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Stonewall X Direct Ambassador Oct-14 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Peabody Housing Association
X Direct Non-executive director Jan-17 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Chartered Physiotherapists
X Direct Member (non-practising) Sep-87 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Historic - University Schools Trust, East London
X Direct Trustee Dec-17 Historic.
Ceri Jacob Employee - Governing Body Member - Managing Director
Ruislip Primary School X Direct Chair of Governors Feb-18 Current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Tom Travers Employee - Governing Body Excecutive Member - Chief Finance Officer
Royal Free Foundation Trust
X Indirect Wife employed in the Finance Department
Jul-14 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
From To
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In
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Non
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Pers
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Action taken to mitigate risk
Is the interest direct or indirect?
Name
Current position (s) held- i.e. Governing
Body, Member practice, Employee or other
Declared Interest- (Name of the
organisation and nature of business)
Type of Interest
Nature of Interest
Date of Interest
Steve Rubery Employee - Governing Body Executive Member - Director of Delivery & Performance
BHR CCGs X IndirectCo-habiting partner is Planned Care Programme Lead
Feb-18 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Jacqui Himbury Employee - Governing Body Executive Member - Nurse director
None
NHS Havering CCG X Direct Lay member, Governance and Audit Chair
2013 2019 No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
NHS Redbridge CCG X Direct Lay member, Governance and Audit Chair
2013 2019 No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
University of Essex X Direct Independent Audit Committee member
2013 2019 No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Southend-on-Sea Borough Council
X Direct Independent Audit Committee member
2016 2018 No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Brentwood Citizen's Advice Bureau
X Direct General Advisor 2009 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Essex Ministry of Justice Advisor Committee
X Direct Lay member, Governance and Audit Chair
2010 2018 No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Kash Pandya Governing Body Member - Lay member, Governance
From To
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Non
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In
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Non
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Pers
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Inte
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s
Action taken to mitigate risk
Is the interest direct or indirect?
Name
Current position (s) held- i.e. Governing
Body, Member practice, Employee or other
Declared Interest- (Name of the
organisation and nature of business)
Type of Interest
Nature of Interest
Date of Interest
PriceWaterhouseCooper
X Indirect Son is employeed as a management accountant
2013 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Accenture X Indirect Son is employeed as Legal Counsel
2015 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Historic - Her Majesty's Inspector of Constabulary
X Direct Associate Inspector 2011 Jan-18 Historic.
Newham Deanery CIO X Direct Trustee 01/06/2016 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Redbridge Healthwatch X Direct Member 01/04/2013 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
London Borough of Redbridge
X Indirect Husband is a Councillor 01/05/2014 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Historic - Forum for Health & Wellbeing
X Direct Director (paid employee) 01/12/1994 01/04/2018 Historic.
BHR CCGs X Indirect Lay member PPI (Havering CCG) PPI is brother in law
01/10/2017 Current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Arthur Rank Hospice Charity - Cambridge
X Direct Trustee 01/05/2017 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Governing Body member - Lay member, PPI
Sahdia Warraich
Dr Arnold Furtig Independent GP member of BHR CCGs Primary Care Commissioning Committee
From To
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In
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Non
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Pers
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Inte
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s
Action taken to mitigate risk
Is the interest direct or indirect?
Name
Current position (s) held- i.e. Governing
Body, Member practice, Employee or other
Declared Interest- (Name of the
organisation and nature of business)
Type of Interest
Nature of Interest
Date of Interest
PriceWaterhouseCooper
X Indirect Son is a partner (south Korea)
2015 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Mayor of London (Sadiq khan)
X Indirect Son is a speech writer 2016 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
University Hospital, Birmingham
X Indirect Son is an employee in middle management
2015 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Charles Beaumont Independent Lay Member of BHR CCGs Audit & Governance Committee
None
Halbutt Street Surgery X Direct GP 2017 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
PELC X Direct Council Member Dec-13 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Together First Ltd X Direct Board Member & shareholder
Apr-14 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Primary Care Clinical partnership Ltd
X Direct Shareholder 2017 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Dr Adedayo Adedeji GP member and member of BHR CCGs Primary Care Commissioning Committee
From To
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Non
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Pers
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Inte
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s
Action taken to mitigate risk
Is the interest direct or indirect?
Name
Current position (s) held- i.e. Governing
Body, Member practice, Employee or other
Declared Interest- (Name of the
organisation and nature of business)
Type of Interest
Nature of Interest
Date of Interest
Jane Gateley Employee - Director, Strategy & Integration
PHP (Hurley Group) X Indirect Spouse is Prgramme Director
On-going on-going No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Greater London Authority (GLA)
X Indirect Husband is area regeneration manager for North East London
2017 on-going No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Lower Clapton GP practice
X Direct Registered as a patient where City & Hackney CCG Chair is based.
2008 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Vertergi Limited X Direct Holder of 100% of the company shares
Sep-14 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
MCB Software X Direct Holder of 100% of the company shares
Jun-16 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Sarah See Employee - Primary Care Transformation Director
NELFT X Indirect Partner is an employee working within Redbridge CAMHS
Mar-14 on-going No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Care UK (surrey wide) X Direct Nurse Practitioner, Clinical Lead - bank work
2007 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Greenbrook Healthcare (Londond wide)
X Direct Nurse Practitioner, Clinical Lead - bank work
2016 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Robert Meaker Employee - Innovation & Information Technology Senior Responsible Officer
Lucy Botting Employee - Deputy Director, Primary Care Transformation
Marie Price Employee - Corporate Services Director
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In
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Non
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Inte
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Action taken to mitigate risk
Is the interest direct or indirect?
Name
Current position (s) held- i.e. Governing
Body, Member practice, Employee or other
Declared Interest- (Name of the
organisation and nature of business)
Type of Interest
Nature of Interest
Date of Interest
Mole Valley District Council
X Direct Local district councillor 2014 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Sharon Morrow Employee - Unplanned Care SRO
None
Alan Steward Employee- System OD and Transition SRO (currently on secondment)
Steward and Steward Ltd
X Direct Director. Partner is also a director.
2012 current No immediate action required. Declarations made at the beginning of meetings. Will not be involved in any decision making regarding the conflict.
Louise Mitchell Employee - Planned Care SRO
None
Mark Eaton Consultant - Director of Recovery
Amnis Ltd X Direct Shareholder. Apr-18 current Amnis Ltd will not provide any services within NEL.
X Direct Managing Director Feb-17 01/12/2017 Historic
Conor Burke -Historic
Employee - Acting Managing Director
CPB Healthcare Consulting Ltd
X Direct Director & owner Jan-18 Mar-18 Historic.
Markyate Surgery X Direct GP Apr-17 Mar-18 Historic.Together First Ltd X Direct Shareholder May-15 Mar-18 Historic.London Wellbeing care Ltd
X Direct Director Apr-17 Mar-18 Historic.
Kensington & Chelsea CCG
X Direct GP Partner Apr-14 Mar-18 Historic.
Tulasi Medical Centre X Direct GP partner. Spouse is practice manager
19/09/2006 Mar-18 Historic.
Tulasi Properties Ltd X Direct Director/Shareholder 01/08/2016 Mar-18 Historic.
Health & Happiness Clinic Ltd
X Direct Director/Shareholder 01/08/2012 Mar-18 Historic.
Dr Ravali Goriparthi-Historic
Governing Body Member - Clinical Director
Dr Waseem Mohi -Historic
Governing Body Member - CCG Chair
From To
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In
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Non
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Inte
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Action taken to mitigate risk
Is the interest direct or indirect?
Name
Current position (s) held- i.e. Governing
Body, Member practice, Employee or other
Declared Interest- (Name of the
organisation and nature of business)
Type of Interest
Nature of Interest
Date of Interest
Together First Ltd X Direct Shareholder 01/06/2017 Mar-18 Historic.
Barking, Dagenham and Havering LMC
X Direct Member 07/09/2009 Mar-18 Historic.
Royal College of GPs X Direct Member Apr-17 Mar-18 Historic.
To: Meeting of NHS Barking and Dagenham Clinical Commissioning Group Governing Body
From: Marie Price, Director of Corporate Services and Tom Travers, Chief Finance Officer
Date: 24 May 2018
Subject: CCG Annual Report and Annual Accounts 2017/18
Executive summary
As a statutory requirement, Clinical Commissioning Groups (CCGs) are required to publish, as a single
document, an Annual Report, Accountable Officer Statement and Annual Accounts. In completion of
these documents the CCG has followed national guidance. There is a common format for ease of
national collation.
The national timetable required submission of draft documents to NHS England (NHSE) and external
auditors by 24 April; this deadline was met. Having reviewed the documents the auditors and NHSE
provided feedback to the CCGs, which were reflected in the draft documents considered by the Audit
and Governance Committee on 22 May 2018. The Committee and officers reviewed the Annual Reports
and Annual Accounts in detail at the meeting and made some minor amendments and the following
comments:
The Committee had noted the Head of Internal Audit Opinion.
Noted an unqualified opinion on the accounts, with no unadjusted audit differences.
Noted the Value for Money opinion which outlines that the CCGs’ have adequate arrangements to secure economy, efficiency and effectiveness in its use of resources, except for in relation to the overspend against revenue resource limits.
Noted a qualified regularity opinion in relation to the overspend against resource limit.
Final documentation is required to be submitted no later than 29 May 2018 having been signed off by
the CCG Accountable Officer. CCGs are required to publish the documentation by 30 September. A
fully designed report and summary will be presented to the CCG’s annual general meeting during
September for wider member and public discussion.
Recommendations
The Audit and Governance Committee recommends that the Governing Body:
Adopts the Annual Accounts, Annual Reports and all supporting documentation
Agrees that the Accountable Officer sign the necessary documentation to complete the
submission to meet the national deadline of 29 May 2018.
1.0 Purpose of the report
1.1 To provide assurance to the Governing Body that the process to complete the annual accounts
and report has been carried out in line with national guidance, and the final products, which have
been reviewed by NHSE England, external auditors and the CCG’s Audit and Governance
Committee are suitable for sign-off and final submission.
2.0 Production process
2.1 Since the receipt of national guidance earlier in the year, production of the draft annual reports
and accounts has been underway.
2.2 The drafts were considered in detail by the Audit and Governance Committee on 23 April 2018,
where internal and external auditors participated in the discussion. Committee members provided
further feedback and the Chairs were provided with a copy of the reports for their consideration.
2.3 Since receiving the draft documentation in April, external auditors have undertaken detailed
scrutiny. They have provided feedback and raised questions that have been responded to.
2.4 NHS England also carried out a thorough review against set criteria and did not advise of any
adjustments required by the CCG.
2.5 The Audit and Governance Committee on 22 May considered the accounts and annual report in
detail and recommended that the Governing Body approve the accounts and report for final
submission by 29 May.
3.0 Resources/investment
3.1 The final section of the Annual Accounts clarifies the CCG’s financial position at 31 March 2018.
The Annual Accounts and Report will be available for public inspection and discussion at the
Annual General Meetings in September.
4.0 Equalities
4.1 An equalities report is included as part of the Annual Report.
5.0 Risk
5.1 The key risk to the CCG is that the Annual Report and Annual Accounts are not submitted to
meet national timelines. However all deadlines so far have been met and subject to agreement at
this meeting, the final deadline will also be met.
Attachments: 2017/18 Annual Report, Accountable Officer Statement and Annual Accounts.
Author: Marie Price, Director of Corporate Services and Rob Adcock, Deputy CFO. Date: 23 May 2018
Barking and Dagenham
Clinical Commissioning Group
Annual Report and Accounts 2017/18
Barking and Dagenham Clinical Commissioning Group
2
Abbreviations used in this report AGC Audit and Governance Committee
AGS Annual Governance Statement
BHR Barking and Dagenham, Havering and Redbridge
BHRUT Barking Havering and Redbridge University Hospitals NHS Trust
CCG Clinical Commissioning Group
CQRG Clinical Quality Review Group
CQRM Contract and Quality Review Meetings
EPPR emergency preparedness, resilience and response
F&D Finance and Delivery
FFT friends and family test
FRPB Financial Recovery Programme Board
GB Governing Body
HWB Health and Wellbeing Board
ICPB Integrated Care Partnership Board
JC Joint Committee
JCAF joint committee assurance framework
JCB Joint Commissioning Board
MRSA Methicillin-resistant Staphylococcus aureus (a type of bacteria that is widely
resistant to antibiotics)
MSA mixed-sex accommodation
NEL north east London
NELFT NELFT NHS Foundation Trust
NHSE NHS England
NHSI NHS Improvement
NICE National Institute for Health and Care Excellence
PEF Patient Engagement Forum
PPI patient and public involvement
QI quality improvement
QIPP quality, innovation, productivity and prevention (a large-scale transformation
programme which aims to deliver a better quality service for less money)
RTT referral to treatment time
SRO Senior Responsible Officer
UEC urgent and emergency care
Annual report and accounts: 2017/18
3
Contents Section A. PERFORMANCE REPORT .................................................................... 4
Lay Member PPI, from 1/4/13 15 - 20 n/a n/a 15 - 20 15-20 n/a n/a 15-20
Dr Steve Ryan
Secondary Care Consultant, 4/1/16 - 31/3/17 10-15 n/a n/a 10-15
B13: Senior manager remuneration
Barking and Dagenham Clinical Commissioning Group
78
Salaries and allowances of senior managers 2017/18 (Full remuneration as paid by Redbridge CCG on behalf of all BHR CCGs before recharge to Barking and Dagenham and Havering CCGs) (subject to audit)
Charles Beaumont, Associate Independent Lay Voting Member
5 - 10 n/a n/a 5 - 10 5 - 10 n/a n/a 5 - 10
B14: Salaries and allowances of senior managers * Jane Milligan held the position of Accountable Officer from 1 December 2017. During that time she was Accountable Officer at Barking and Dagenham, Havering, Redbridge, Waltham Forest, Newham, Tower Hamlets, City and Hackney CCGs. Her total salary, which is paid through Tower Hamlets CCG, for the 12 month period in 2017-18 was Salary: £140k to £145k; Pension Related Benefits: £20k to £22.5k; Total £160k to £165k. Corresponding entries are shown in the accounts of the other CCGs.
Annual report and accounts: 2017/18
79
Salary and pension benefits of directors and senior managers as at 31 March 2018 (subject to audit)
The following schedule discloses further information regarding remuneration and pension entitlements
Name and title
Real increase in pension at pension age
Real increase in pension lump sum at pension age (bands of £2,500)
Total accrued pension at pension age at 31 March 2018 (bands of £5,000)
Lump sum at pension age related to accrued pension at 31 March 2018 (bands of £5,000)
Cash equivalent transfer value at 1 April 2017 (to nearest £1,000)
Real increase in cash equivalent transfer value (to nearest £1,000)
Cash equivalent transfer value at 31 March 2018 (to nearest £1,000)
Employer's contribution to stakeholder pension (to nearest £1,000)
£000 £000 £000 £000 £000 £000 £000 £000
Jane Milligan Accountable Officer
0 - 2.5 0 40 - 45 100 - 105 666 20 732 0
Conor Burke Accountable Officer/ Acting Managing Director
0 - 2.5 0 25 - 30 55 - 60 392 48 444 0
Tom Travers Chief Finance Officer
0 - 2.5 2.5 - 5 30 - 35 95 - 100 603 66 675 0
Sarah See Director of Primary Care Transformation
2.5 - 5 0 - 2.5 25 - 30 55 -60 342 51 397 0
Jane Gateley Director of Strategy and Integration
0 – 2.5 0 25 - 30 70 - 75 489 21 515 0
Jacqui Himbury Nurse Director
0 - 2.5 0 - 2.5 20 - 25 55 -60 342 52 397 0
Marie Price Director of Corporate Services
0 – 2.5 0 10 - 15 n/a 132 21 154 0
Steve Rubery Director of Delivery and Performance
0 – 2.5 0 – 2.5 55 - 60 100 - 105 792 8 856 0
Rob Meaker Programme Director Innovation
0 - 2.5 0 30 - 35 85 -90 464 17 521 0
Sharon Morrow Mental Health and LD Transformation Programme Director
0 - 2.5 2.5 - 5 40 - 45 125 - 130 819 34 928 0
Pension benefits
Note: yellow shading indicates full remuneration paid by Redbridge CCG
Barking and Dagenham Clinical Commissioning Group
80
Cash equivalent transfer values
A cash equivalent transfer value (CETV) is the actuarially assessed capital value of the pension
scheme benefits accrued by a member at a particular point in time. The benefits valued are the
member’s accrued benefits and any contingent spouse’s (or other allowable beneficiary’s)
pension payable from the scheme.
A CETV is a payment made by a pension scheme or arrangement to secure pension benefits in
another pension scheme or arrangement when the member leaves a scheme and chooses to
transfer the benefits accrued in their former scheme. The pension figures shown relate to the
benefits that the individual has accrued as a consequence of their total membership of the
pension scheme, not just their service in a senior capacity to which disclosure applies.
The CETV figures and the other pension details include the value of any pension benefits in
another scheme or arrangement which the individual has transferred to the NHS pension
scheme. They also include any additional pension benefit accrued to the member as a result of
their purchasing additional years of pension service in the scheme at their own cost. CETVs are
calculated within the guidelines and framework prescribed by the Institute and Faculty of
Actuaries.
Real increase in CETV
This reflects the increase in CETV that is funded by the employer. It does not include the
increase in accrued pension due to inflation or contributions paid by the employee (including
the value of any benefits transferred from another scheme or arrangement).
Pensions
All staff, including senior managers, are eligible to join the NHS pensions scheme. The scheme
has fixed the employer’s contribution at 14.38% of the individual’s salary as per the NHS
Pension Agency regulations. Employee contribution rates for CCG officers and the prior year
comparators, are as follows:
Member Contribution Rates before tax relief (gross) from 1 April 2015
The table below sets out the member contribution rates that will apply in both the 1995 and
2008 Sections, as well as the new 2015 Scheme from 1 April 2015 until 31 March 2019:
Tier Full-time pensionable pay/earnings used to
determine contribution rate
Contribution rate (before tax relief) (gross)
1 April 2015 to 31 March 2019
1 Up to £15,431.99 5.0%
2 £15,432.00 to £21,477.99 5.6%
3 £21, 478.00 to £26,823.99 7.1%
4 £26,824.00 to £47,845.99 9.3%
5 £47,846.00 to £70,630.99 12.5%
6 £70,631.00 to £111,376.99 13.5%
7 £111,377.00 and over 14.5%
B16: Contribution rates before tax relief (gross)
Scheme benefits are set by the NHS Pensions Agency and are applicable to all members.
Past and present employees are covered by the provisions of the NHS pension scheme. For
full details of how pension liabilities are treated please see note 4.4 in the annual accounts.
Annual report and accounts: 2017/18
81
Termination agreements or exit packages (subject to audit)
Termination arrangements are applied in accordance with statutory regulations as modified by
national NHS conditions of service agreements (specified in Agenda for Change), and the NHS
pension scheme. Specific termination arrangements will vary according to age, length of
service and salary levels. The remuneration committee will agree any severance arrangements.
During the financial year there were no payments made in relation to payments to past
members.
Pay multiples (subject to audit)
Reporting bodies are required to disclose the relationship between the remuneration of the
highest-paid director/Member in their organisation and the median remuneration of the
organisation’s workforce.
The banded remuneration of the highest paid director/member in Barking and Dagenham CCG
in the financial year 2017/18 was £105,000 – £110,000 (2016/17: £100,000 - £105,000). This
was 8.68 times (2016/17: 9.20) the median remuneration of the workforce, which was £12,348
(2016/17: £11,290).
In 2017/18, no employees received remuneration in excess of the highest-paid
director/Member. Remuneration ranged from £0 to £110,000 (2016/17: £0 to £105,000)
Total remuneration includes salary, non-consolidated performance-related pay, benefits-in-kind,
but not severance payments. It does not include employer pension contributions and the cash
equivalent transfer value of pensions.
B2(2) Staff report
Staff numbers, costs and composition (subject to audit)
Information on staff numbers can be found in note 4.2 of the financial statements.
The tables below show numbers of senior managers by band, staff numbers and costs (for all
staff) and the staff composition in terms of the number of people of each sex on the GB and all
other staff.
Band No.
VSM 4
Band 9 4
Off payroll 1
Other* 10
Total 19
B17: Number of senior managers by band
* Other relates to clinical directors, lay members and secondary care clinical consultants
As per the Manual for Accounts the overarching principle is that transactions should be accounted for in accordance with International Financial
Reporting Standards, with all treatments having been agreed by both parties. Generally, this determines that revenue income and expenditure should be
recorded gross, unless the transaction is of a non-trading nature and an organisation is deemed to be acting solely as an agent and does not gain any
economic benefit from the transaction. Therefore employee benefits are shown on a net basis as disclosed within note 5. Only the element of the salary
relating to the CCG has been recorded as expenditure as in substance the employee works for both organisations and the recharge is merely an
administrative arrangement.
As per note 1.4.1 a proportion of the pay costs incurred in the year by the CCG have been recharged to and from Barking and Dagenham CCG and
Havering CCG. Redbridge CCG and these two organisations operate within an integrated management support structure.
Barking and Dagenham Clinical Commissioning Group
84
Sickness absence data
Sickness absence data is reported below for the calendar year (January to December 2017).
2017 Number
Total days lost 136
Total number of staff years 13
Average working days lost per staff year 11
B21: 2017 staff sickness absence
Staff policies on employment of people with disabilities
Our approach to ensuring equality of opportunity in the employment of people with a disability
and how we give full and fair consideration to job applications made by people with a disability
is set out in several policies, particularly our Recruitment and Selection and Absence
Management policies.
We offer interviews to all applicants with a disability, providing their application scores
sufficiently highly against the essential criteria for the job. Employees with a disability, or who
become disabled while employed by us, are encouraged to inform us about any ‘reasonable
adjustments’ to their employment or working conditions which they consider to be necessary or
which they think would help them to carry out their job. We carefully consider all proposals like
this and, where we can, make the adjustments. There may, however, be circumstances where
it will not be reasonable or reasonably practicable to do this and so where less favourable
treatment may be justified in accordance with the statutory provisions. Our policies also outline
what we do to help existing employees to continue working for us if they get a disability,
including making sure we arrange for appropriate training. They detail any other arrangements
regarding training, career development and promotion of people with a disability who are
employed by the CCG.
Expenditure on consultancy
2017-18
Total
2017-18
Admin
2017-18
Programme
2016-17
Total
£000 £000 £000 £000
36 11 25 12
B22: Expenditure on consultancy
Off-payroll engagements
For all off-payroll engagements as of 31 March 2018, for more than £245 per day and that last
for longer than six months:
Number of existing engagements as of 31 March 2018 4.05
Of which, the number that have existed:
for less than one year at the time of reporting 1.89
for between one and two years at the time of reporting 0.54
for between 2 and 3 years at the time of reporting 0.54
for between 3 and 4 years at the time of reporting 1.08
for 4 or more years at the time of reporting -
B23: Off-payroll engagements longer than 6 months
Annual report and accounts: 2017/18
85
For all new off-payroll engagements between 1 April 2017 and 31 March 2018, for more than
£245 per day and that last longer than six months:
Number of new engagements, or those that reached six months in duration, between 1 April 2017 and 31 March 2018
5.13
Of which:
number assessed as caught by IR35 3.24
number assessed as not caught by IR35 1.89
and
number engaged directly (via PSC contracted to department) and are on the departmental payroll
-
number of engagements reassessed for consistency/ assurance purposes during the year.
-
number of engagements that saw a change to IR35 status following the consistency review.
-
B24: New off-payroll engagements
For any off-payroll engagements of Board members and / or senior officials with significant
financial responsibility, between 1 April 2017 and 31 March 2018:
Number of off-payroll engagements of board members, and/or senior officers with significant financial responsibility, during the financial year
0.27
Total no. of individuals on payroll and off-payroll that have been deemed “board members, and/or, senior officials with significant financial responsibility”, during the financial year. This figure should include both on payroll and off-payroll engagements.
0.54
B25: Off-payroll engagements / senior official engagements
Exit packages, including special (non-contractual) payments
Termination arrangements are applied in accordance with statutory regulations as modified by
national NHS conditions of service agreements (specified in Agenda for Change), and the NHS
pension scheme. Specific termination arrangements will vary according to age, length of
service and salary levels. The remuneration committee will agree any severance arrangements.
Exit package cost band (including any
special payment element)
Number of
compulsory
redundancies
Cost of compulsory
redundancies
Number £s
£25,001 - £50,000 1 25,200
Totals 1 25,200
B26: Costs of exit packages
Redundancy and other departure costs have been paid mirroring the provisions of the NHS
Agenda for Change Terms and Conditions. Exit costs in note 4.3 are the full costs of
departures agreed in the year.
The redundancy cost shown relates to the BHR CCGs’ Accountable Officer role following the
establishment of a single Accountable Officer covering the seven CCGs within North East
London.
Barking and Dagenham Clinical Commissioning Group
86
Trade union facility time
Number of employees who were relevant union
officials during the relevant period Full-time equivalent employee number
1 1.0
B27: Relevant union officials
Percentage of time Number of employees
0% Nil
1-50% 1
51%-99% Nil
100% Nil
B28: Percentage of time spent on facility time
Total cost of facility time £1,810
Total pay bill £2,688,829
Percentage of the total pay bill spent on facility
time 0.067%
B29: Percentage of pay bill spent on facility time
Time spent on paid trade union activities as a
percentage of total paid facility time hours 14.36%
B30: Paid trade union activities
B3. Parliamentary Accountability and Audit Report
Barking and Dagenham CCG is not required to produce a Parliamentary Accountability and
Audit Report.
Where relevant, disclosures on remote contingent liabilities, losses and special payments, gifts,
and fees and charges are included as notes in the Financial Statements of this report at
Section C. The disclosure on losses and special payments is at note 18.
An audit certificate and report is also included in this Annual Report at section B3(1) below.
Annual report and accounts: 2017/18
87
B3(1) Audit certificate and report
INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF THE GOVERNING BODY OF
NHS BARKING AND DAGENHAM CLINICAL COMMISSIONING GROUP
REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS
Opinion
We have audited the financial statements of NHS Barking and Dagenham Clinical
Commissioning Group (“the CCG”) for the year ended 31 March 2018 which comprise the
Statement of Comprehensive Net Expenditure, Statement of Financial Position, Statement of
Changes in Taxpayers Equity and Statement of Cash Flows, and the related notes, including
the accounting policies in note one.
In our opinion the financial statements:
give a true and fair view of the state of the CCG’s affairs as at 31 March 2018 and of its
income and expenditure for the year then ended; and
have been properly prepared in accordance with the accounting policies directed by the
NHS Commissioning Board with the consent of the Secretary of State as being relevant to
CCGs in England and included in the Department of Health Group Accounting Manual
2017/18.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (“ISAs
(UK)”) and applicable law. Our responsibilities are described below. We have fulfilled our
ethical responsibilities under, and are independent of the Trust in accordance with, UK ethical
requirements including the FRC Ethical Standard. We believe that the audit evidence we have
obtained is a sufficient and appropriate basis for our opinion.
Going concern
We are required to report to you if we have concluded that the use of the going concern basis
of accounting is inappropriate or there is an undisclosed material uncertainty that may cast
significant doubt over the use of that basis for a period of at least twelve months from the date
of approval of the financial statements. We have nothing to report in these respects.
Other information in the Annual Report
The Accountable Officer is responsible for the other information presented in the Annual Report
together with the financial statements. Our opinion on the financial statements does not cover
the other information and, accordingly, we do not express an audit opinion or, except as
explicitly stated below, any form of assurance conclusion thereon.
Our responsibility is to read the other information and, in doing so, consider whether, based on
our financial statements audit work, the information therein is materially misstated or
inconsistent with the financial statements or our audit knowledge. Based solely on that work we
have not identified material misstatements in the other information. In our opinion the other
information included in the Annual Report for the financial year is consistent with the financial
statements.
Annual Governance Statement
We are required to report to you if the Annual Governance Statement does not comply with
guidance issued by the NHS Commissioning Board. We have nothing to report in this respect.
Barking and Dagenham Clinical Commissioning Group
88
Remuneration and Staff Report
In our opinion the parts of the Remuneration and Staff Report subject to audit have been
properly prepared in accordance with the Department of Health Group Accounting Manual
2017/18.
Accountable Officer’s responsibilities
As explained more fully in the statement set out on page 41, the Accountable Officer is
responsible for: the preparation of financial statements that give a true and fair view; such
internal control as they determine is necessary to enable the preparation of financial statements
that are free from material misstatement, whether due to fraud or error; assessing the CCGs
ability to continue as a going concern, disclosing, as applicable, matters related to going
concern; and using the going concern basis of accounting unless they have been informed by
the relevant national body of the intention to dissolve the CCG without the transfer of its
services to another public sector entity.
Auditor’s responsibilities
Our objectives are to obtain reasonable assurance about whether the financial statements as a
whole are free from material misstatement, whether due to fraud or error, and to issue our
opinion in an auditor’s report. Reasonable assurance is a high level of assurance, but does not
guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material
misstatement when it exists. Misstatements can arise from fraud or error and are considered
material if, individually or in aggregate, they could reasonably be expected to influence the
economic decisions of users taken on the basis of the financial statements.
A fuller description of our responsibilities is provided on the FRC’s website at
www.frc.org.uk/auditorsresponsibilities
REPORT ON OTHER LEGAL AND REGULATORY MATTERS
Qualified opinion on regularity
We are required to report on the following matters under Section 25(1) of the Local Audit and
Accountability Act 2014.
In our opinion, except for the effects of the matter described below, in all material respects the
expenditure and income recorded in the financial statements have been applied to the
purposes intended by Parliament and the financial transactions in the financial statements
conform to the authorities which govern them.
Basis for qualified opinion on regularity
The CCG reported a deficit of £5.7 million in its financial statements for the year ending 31
March 2018, thereby breaching its duty under the National Health Service Act 2006, as
amended by paragraph 223I of Section 27 of the Health and Social Care Act 2012, to ensure
that its revenue resource use in a financial year does not exceed the amount specified by NHS
England.
Report on the CCG’s arrangements for securing economy, efficiency and effectiveness
in its use of resources
Under the Code of Audit Practice we are required to report to you if the CCG has not made
proper arrangements for securing economy, efficiency and effectiveness in its use of resources.
As part of the lease agreement with Dooba Investments III Limited the CCG negotiated a period of time
which was classed as "rent free". The rent free period benefit equates to £9,318 and is recognised as a
reduction of rental expense over the lease term, on a straight line basis. The carry forward value for the rent
free period is £5,799; this is contained within Other Payables and Accruals in Note 10 Trade and Other
Payables.
Minimum lease payments for 2017-18, therefore, include payments made to both organisations, however,
nothing has been included in future minimum lease payments.
The CCG holds a lease agreement with Dooba Investments III Limited for the use of office space. The
lease is for 5 years, from 20th April 2016 to 19th April 2021 and the annual rental payment is £88,724 with
no rental reviews taking place in this period.
In accordance with directions from NHS England payments made to NHS Property Services Limited and
Community Health Partnerships Limited in respect of the use of property assets are being treated as
operating leases under IFRIC4 and IAS17 but, as no formal contract is in place, it is not possible to disclose
future cost arrangements.
Barking & Dagenham CCG - Annual Accounts 2017-18
8. Trade and other receivablesCurrent Current
2017-18 2016-17
£'000 £'000
NHS receivables: Revenue 991 946
NHS prepayments 1,418 1,474
NHS accrued income 834 808
Non-NHS and Other WGA receivables: Revenue 75 71
Non-NHS and Other WGA prepayments 133 70
Non-NHS and Other WGA accrued income 71 124
VAT 49 42
Other receivables and accruals - -
Total Trade & other receivables 3,571 3,535
8.1 Receivables past their due date but not impaired 2017-18 2017-18 2016-17
£'000 £'000 £'000
DH Group
Bodies
Non DH
Group
Bodies
All
receivables
prior years
£'000 £'000 £'000
By up to three months 16 24 317
By three to six months - 19 9
By more than six months - (3) 58
Total 16 40 384
9. Cash and cash equivalents
2017-18 2016-17
£'000 £'000
Balance at 01 April 2017 25 55
Net change in year (16) (30)
Balance at 31 March 2018 9 25
Made up of:
Cash with the Government Banking Service 9 25
Balance at 31 March 2018 9 25
10. Trade and other payables Current Current
2017-18 2016-17
£'000 £'000
NHS payables: revenue 1,747 6,272
NHS accruals 6,416 2,058
Non-NHS and Other WGA payables: Revenue 3,709 2,975
Non-NHS and Other WGA accruals 14,324 12,424
Social security costs 14 16
Tax 11 13
Payments received on account 8 6
Other payables and accruals 543 484
Total Trade & Other Payables 26,772 24,248
Other payables include a total pension liability of £292,473. This includes outstanding pension contributions for CCG
employees of £13,422 (16/17 £14,071) as at 31 March 2018; the balance relates to GP Pension contributions.
Barking & Dagenham CCG - Annual Accounts 2017-18
11. Provisions
Current Non-current Current Non-current
2017-18 2017-18 2016-17 2016-17
£'000 £'000 £'000 £'000
Continuing care 934 - 955 -
Other 4,301 - 913 6
Total 5,235 - 1,868 6
Total current and non-current 5,235 1,874
Continuing
CareOther Total
£'000 £'000 £'000
Balance at 01 April 2017 955 919 1,874
Arising during the year - 4,301 4,301
Utilised during the year (21) - (21)
Reversed unused - (919) (919)
Transfer (to) from other public sector body under absorption - - -
Balance at 31 March 2018 934 4,301 5,235
Expected timing of cash flows:
Within one year 934 4,301 5,235
Between one and five years - - -
After five years - - -
Balance at 31 March 2018 934 4,301 5,235
Continuing Care
Other
12. Contingencies
A contingent liability is a potential obligation that may result, but is not likely to result because the event causing the
obligation is improbable.
There were no contingent liabilities in 2017-18 (nil in 2016-17).
Two provisions have been fully reversed: that held in respect of a rent free period for an operating lease has been set
up as a payable in 'Other payable and accruals'; that for the Life Study Centre was not required.
The CCG continues to recognise a provision under IAS 37 in respect of continuing healthcare retrospective claims
received for activities covering periods post 1 April 2012.
During 2017-18 £21,032 was utilised to settle continuing healthcare cases; the CCG deemed these cases, which had
not been funded previously, to be eligible for continuing health care status.
The amount carried forward represents the estimated value of outstanding restitution payments still currently under
review. Cases are reviewed in line with the National Framework for NHS Continuing Healthcare and NHS Funded
Nursing Care guidance.
The item arising relates to a provision the CCG is holding for its anticipated financial outturn with providers.
NHS Resolution is holding a provision of £246k in its accounts as at 31 March 2018 with respect to Barking and
Dagenham CCG; this is in relation to the Existing Liabilities Scheme (ELS).
Barking & Dagenham CCG - Annual Accounts 2017-18
13. Financial instruments
13.1 Financial risk management
13.1.1 Currency risk
13.1.2 Interest rate risk
13.1.3 Credit risk
13.1.4 Liquidity risk
13.2 Financial assets
Loans and
Receivables
Loans and
Receivables
2017-18 2016-17
£'000 £'000
Receivables:
· NHS 1,825 1,755
· Non-NHS 146 195
Cash at bank and in hand 9 25
Total at 31 March 1,980 1,975
13.3 Financial liabilities
Other Other
2017-18 2016-17
£'000 £'000
Payables:
· NHS 8,163 8,330
· Non-NHS 18,576 15,883
Total at 31 March 26,739 24,213
The CCG borrows from government for capital expenditure, subject to affordability as confirmed by NHS England. The borrowings
are for 1 to 25 years, in line with the life of the associated assets, and interest is charged at the National Loans Fund rate, fixed for
the life of the loan. The CCG therefore has low exposure to interest rate fluctuations.
Because the majority of the CCG and revenue comes parliamentary funding, the CCG has low exposure to credit risk. The
maximum exposures as at the end of the financial year are in receivables from customers, as disclosed in the trade and other
receivables note.
The CCG is required to operate within revenue and capital resource limits, which are financed from resources voted annually by
Parliament. The CCG draws down cash to cover expenditure, as the need arises. The CCG is not, therefore, exposed to significant
liquidity risks.
Financial reporting standard IFRS 7 requires disclosure of the role that financial instruments have had during the period in creating
or changing the risks a body faces in undertaking its activities.
Because the CCG is financed through parliamentary funding, it is not exposed to the degree of financial risk faced by business
entities. Also, financial instruments play a much more limited role in creating or changing risk than would be typical of listed
companies, to which the financial reporting standards mainly apply. The CCG has limited powers to borrow or invest surplus funds
and financial assets and liabilities are generated by day-to-day operational activities rather than being held to change the risks
facing the CCG in undertaking its activities.
Treasury management operations are carried out by the finance department, within parameters defined formally within the CCG
standing financial instructions and policies agreed by the Governing Body. Treasury activity is subject to review by the CCG and
internal auditors.
The CCG is principally a domestic organisation with the great majority of transactions, assets and liabilities being in the UK and
sterling based. The CCG has no overseas operations. The CCG and therefore has low exposure to currency rate fluctuations.
Barking & Dagenham CCG - Annual Accounts 2017-18
14. Related party transactions
Entities are considered to be a related party if Redbridge CCG can: *have direct or indirect control of the other party *have influence over the financial and operational policies of the other party; or the parties are subject to common control or influence from the same source.
The below individuals declared interests which related to the full financial year for the CCG unless stated.
Name Position in CCG Name of organisation where interest held Nature of interestDr Waseem Mohi Governing Body Member - CCG Chair Markyate Surgery GP
Together First Ltd ShareholderLondon Wellbeing care Ltd DirectorHistoric - Kensington & Chelsea CCG GP Partner
Dr Gurkirit Kalkat Governing Body Member - Clinical Director Thames View Health Centre GP principalPrimary Clinical Partnership Ltd Director/Shareholder
Apex Healthcare Ltd (who own Knightswood
Residential Care Home
Director/Shareholder
Queen Mary Medical School-London Honorary LecturerTogether First ShareholderBHR CCGs Area Prescribing Committee Chair
Dr Jagan John Governing Body Member - Clinical Director King Edwards Medical Group GP partner and other GPs are family membersHealth 1000 Director. PMCF leadProactive Care Clinical Lead
Healthy London Partnerships Clinical LeadMonifieth Ltd Director/ShareholderNHS England Clinical LeadNorth East London Foundation trust GPwSI - Cardiology serviceTogether First ShareholderBarking, Dagenham and Havering LMC MemberHarley Fitzrovia Health Ltd Director and Shareholder
Dr Ravali Goriparthi Governing Body Member - Clinical Director Tulasi Medical Centre GP partner. Spouse is practice managerTulasi Properties Ltd Director/ShareholderHealth & Happiness Clinic Ltd Director/ShareholderTogether First Ltd ShareholderBarking, Dagenham and Havering LMC MemberRoyal College of GPs Member
Ramneek Hara Governing Body Member - Clinical Director Urswick Medical Centre GP PrincipalTogether First Ltd ShareholderLondon Deanery GP registrar and GP appraiser mainly in Havering
Barts Hospital & Queen Mary's University Under-graduate tutorMedimmune (Astrazeneca) Spouse is medical directorHistoric - Pharmaceutical companies Speaker and chair at educational lectures and meetings
Anju Gupta Governing Body Member - Clinical Director Abbey Medical Centre GP Principal.BHR CCGs Diabetes leadTogether First Ltd Shareholder
NELFT GPwSI -Diabetes
NHSE GP AppraiserLondon Deanery GP TrainerWilson Mason PLC(Architects) Spouse is a consultant
Kanika Rai Governing Body Member - Clinical Director White House surgery, Barking GP partner. Sister is a GP partner and is also GPwSI dermatology. Brother is also a
partner.
Together First Ltd Shareholder. Brother is also a directorMacMillan GP for Barking and DagenhamNEL Cancer Cancer LeadLondon Deanery FY2 Superviser and GP trainer
Queen Mary University & Imperial College Under-graduate tutor
Barking & Dagenham CCG - Annual Accounts 2017-18
14. Related party transactions
Jane Milligan Employee - Governing Body Executive Member - Accountable Officer, NEL CCGs NEL Commissioning Support Unit Partner is employed substantivelyNHSE Partner on secondment to London Regional Director for primary careAction for stammering partner is a TrusteeFamily Mosaic Housing Association Non-executive directorStonewall Ambassador
Peabody Housing Association Non-executive directorUniversity Schools Trust, East London Director (resigned)Chartered Physiotherapists Member (non-practising)
Conor Burke Employee - Acting Managing Director CPB Healthcare Consulting Ltd Director & ownerTom Travers Employee - Governing Body Executive Member - Chief Finance Officer Royal Free Foundation Trust Wife employed in the Finance DepartmentSteve Rubery Employee - Governing Body Executive Member - Director of Delivery & Performance BHR CCGs Co-habiting partner is Planned Care Programme LeadJacqui Himbury Employee - Governing Body Executive Member - Nurse director NoneSharon Morrow Employee - Governing Body Executive member - Unplanned Care SRO NoneKash Pandya Governing Body Member - Lay member, Governance NHS Havering CCG Lay member, Governance and Audit Chair
NHS Redbridge CCG Lay member, Governance and Audit ChairUniversity of Essex Independent Audit Committee memberSouthend-on-Sea Borough Council Independent Audit Committee memberBrentwood Citizen's Advice Bureau General AdvisorEssex Ministry of Justice Advisor Committee Lay member, Governance and Audit ChairPriceWaterhouse Cooper Son is employed as a management consultantAccenture Son is employed as Legal Counsel
Historic - Her Majesty's Inspector of Constabulary Associate InspectorHistoric - Hillcroft College for Women (Surbiton) Council member & honorary treasurerHistoric - Health & Safety Executive Independent Audit Committee member
Sahdia Warraich Governing Body member - Lay member, PPI Forum for Health & Wellbeing Director (paid employee)Newham Deanery CIO TrusteeRedbridgeHealthwatch MemberLondon Borough of Redbridge Husband is a Councillor
Dr Arnold Furtig Independent GP member of BHR CCGs Primary Care Commissioning Committee BHR CCGs Lay member PPI (Havering CCG) PPI is brother in lawArthur Rank Hospice Charity - Cambridge TrusteePriceWaterhouse Cooper Son is a partner (south Korea)Mayor of London(Sadiq khan) Son is a speech writerUniversity Hospital, Birmingham Son is an employee in middle management
Charles Beaumont Independent Lay Member of BHR CCGs Audit & Governance NoneDr Adedayo Adedeji GP member and member of BHR CCGs Primary Care Commissioning Committee Halbutt Street Surgery GP
PELC Council MemberTogether First Ltd Board Member & shareholder
Primary Care Clinical partnership Ltd ShareholderJane Gateley Employee - Director, Strategy & Integration PHP (Hurley Group) Spouse is Programme DirectorMarie Price Employee - Corporate Services Director Greater London Authority (GLA) Husband is area regeneration manager for North East London
Lower Clapton GP practice Registered as a patient where City & Hackney CCG Chair is based.Robert Meaker Employee - Innovation & Information Technology Senior Responsible Officer Vertergi Limited Holder of 100% of the company shares
MCB Software Holder of 100% of the company sharesSarah See Employee - Primary Care Transformation Director NELFT Partner is an employee working within Redbridge CAMHSLucy Botting Employee - Deputy Director, Primary Care Transformation Care UK (surrey wide) Nurse Practitioner, Clinical Lead - bank work
Greenbrook Healthcare (London wide) Nurse Practitioner, Clinical Lead - bank workMole Valley District Council Local district councillor
Alan Steward System OD and Transition SRO (currently on secondment) Steward and Steward Ltd Director. Partner is also a director.Louise Mitchell Governing Body Executive Member - Planned Care SRO None
Barking & Dagenham CCG - Annual Accounts 2017-18
14. Related party transactions continued
The transactions listed below are in relation to interests declared.
Guy's And St Thomas' NHS Foundation Trust 1,735 - - (140) 1,888 - 360 -
The Department of Health is regarded as a related party. During the year the CCG has had a significant number of material transactions with entities for
which the Department of Health is considered the parent department.
The CCG is part of a risk share agreement across the North East London CCGs (Barking & Dagenham CCG, City & Hackney CCG, Havering CCG,
Newham CCG, Redbridge CCG, Tower Hamlets CCG and Waltham Forest CCG). In 2017/18 the CCG received funds from the risk share from C&H CCG
Thames View Health Centre – Dr. Kalkat 53 - 9 - Heathway Medical Centre – Dr. Ashraff 13 - 6 -
Dr. Ansari Practice 32 - 17 - Dr. Eshan Practice 10 - - -
King Edwards Medical Centre – Dr. John 53 - 9 - The Surgery – Dr. Ola’s Practice 14 - 6 -
Abbey Medical Centre – Dr. Haq 22 - 14 - Laburnum Health Centre – Dr. Sharma & Dr. Kalra 33 - 12 -
John Smith House – Dr. Jaleel 6 - 3 - Parkview Medical Centre – Dr. Shah 17 - 7 -
Faircross Health Centre – Dr. Prasad 4 - 3 - The Becontree Medical Centre – Dr. Moghal 16 - 7 -
The VM Surgery 8 - 3 - Church Elm Lane Medical Centre – Dr. Goyal 29 - 15 -
The White House – Dr. Rai & Dr. Sharma 17 - 6 12 Dr. I.A. Moghal & Ptnrs (Parsloes & Ripple Road) 0 - - -
Dr. R. Chibbers Practice 13 - 7 - Five Elms Health Centre - Dr. Bhatia 16 - 13 -
Shifa Medical Practice – Dr. Rashid & Dr. Esham 4 - 3 - Julia Engwell Health Centre – Dr. Bajpai & Dr. Jaiswal 22 - 8 -
The Barking Group Practice – Dr. Tolia 36 - 13 1 Gables Surgery Dr. Ghosh 12 - 9 5
Victoria Medical Centre – Dr. Niranjar 12 - - - Markyate Surgery – Dr. Mittal 9 - 5 -
Child & Family Centre 38 - 15 - Broad Street Medical Centre – Dr, Annan 15 - 7 -
Porters Avenue – Dr. Akinsanya 38 - 13 - Dr. Quansah Practice 24 - 8 -
Dr. Kashyap Marks Gate Health Centre 8 - 7 - Dr. M. Fateh Practice 17 - 9 -
Dr. Teotia Practice 12 - - - Dr. Ahmad & Dr. Monteiro Practice 31 - 16 -
Highgrove Surgery – Dr. Lawrence 29 - 12 - Urswick Medical Centre – Dr. Mohan - - 10 -
The Surgery Drs. Haider & Finnegan 11 - 7 - Dr. Alkaisy, Dr. Ahmed & Dr. Islam 22 - 10 -
Tulasi Medical Centre – Dr. Goripathi 80 - 76 - Dr. A. Arif & Dr. U. Afser 12 - 6 -
Health1000 12 - 10 -
The constitution of NHS Barking & Dagenham CCG sets out the arrangements to meet its responsibilities for commissioning care for the people who it is responsible. The transactions listed below are in relation to
GP practice members listed within the constitution.
Barking & Dagenham CCG - Annual Accounts 2017-18
14. Related party transactions continued
2017-18 2016-17 2017-18 2016-17
Payments
to Related
Party
Payments
to Related
Party
Payments
to Related
Party
Payments
to Related
Party
£000 £000 £000 £000
Thames View Health Centre – Dr. Kalkat 1,075 1,043 Heathway Medical Centre – Dr. Ashraff 457 418
Dr. Ansari Practice 698 793 Dr. Eshan Practice 290 177
King Edwards Medical Centre – Dr. John 1,033 1,032 The Surgery – Dr. Ola’s Practice 303 276
Abbey Medical Centre – Dr. Haq 821 905 Laburnum Health Centre – Dr. Sharma & Dr. Kalra 1,351 1,335
John Smith House – Dr. Jaleel 425 477 Parkview Medical Centre – Dr. Shah 526 520
Faircross Health Centre – Dr. Prasad 267 254 The Becontree Medical Centre – Dr. Moghal 1,000 943
The VM Surgery 188 144 Church Elm Lane Medical Centre – Dr. Goyal 655 815
The White House – Dr. Rai & Dr. Sharma 505 514 Dr. I.A. Moghal & Ptnrs (Parsloes & Ripple Road) - 761
Dr. R. Chibbers Practice 457 476 Five Elms Health Centre - Dr. Bhatia 442 431
Shifa Medical Practice – Dr. Rashid & Dr. Esham 249 247 Julia Engwell Health Centre – Dr. Bajpai & Dr. Jaiswal 601 512
The Barking Group Practice – Dr. Tolia 1,478 1,433 Gables Surgery Dr. Ghosh 609 577
Victoria Medical Centre – Dr. Niranjar 511 299 Markyate Surgery – Dr. Mittal 495 392
Child & Family Centre 1,658 1,921 Broad Street Medical Centre – Dr, Annan 842 1,090
Porters Avenue – Dr. Akinsanya 1,412 1,496 Dr. Quansah Practice 608 591
Dr. Kashyap Marks Gate Health Centre 538 451 Dr. M. Fateh Practice 644 571
Dr. Teotia Practice 465 256 Dr. Ahmad & Dr. Monteiro Practice 569 582
Highgrove Surgery – Dr. Lawrence 744 736 Urswick Medical Centre – Dr. Mohan - 667
The Surgery Drs. Haider & Finnegan 585 536 Dr. Alkaisy, Dr. Ahmed & Dr. Islam 463 475
Tulasi Medical Centre – Dr. Goripathi 2,494 1,301 Dr. A. Arif & Dr. U. Afser 374 346
Health1000 213 133
As of 1st April 2015 the CCG accepted delegated co-commissioning arrangements where by spend has been transferred to the CCG by NHS England. This
expenditure is shown within the Statement of Comprehensive Net Expenditure statement.
The transactions listed below are in relation to GP practice members listed within the constitution for expenditure in relation to the delegated co-commissioning
arrangement.
Barking & Dagenham CCG - Annual Accounts 2017-18
15. Operating segments
The CCG consider they have only one operating segment that being commissioning of healthcare services.
16. Pooled budgets
2017-18 2016-17
£'000 £'000
Income - -
Expenditure (13,415) (13,131)
17. Events after the end of the reporting period
18. Losses and Special Payments
The CCG had no losses and made no special payments during the 2017-18 Financial Year (nil in 2016-17).
19. Financial performance targets
The CCG have a number of financial duties under the NHS Act 2006 (as amended).
The CCG's performance against those duties was as follows:
Expenditure not to exceed income 309,265 314,982 (5,717) No 308,190 308,190 - Yes
Revenue resource use does not exceed the amount
specified in Directions307,828 313,545 (5,717) No 305,584 305,584 - Yes
Revenue administration resource use does not
exceed the amount specified in Directions4,554 4,553 1 Yes 4,503 4,503 - Yes
On 1st April 2015 the CCG entered into a section 75 pooled budget arrangement with the London Borough of Barking and Dagenham Local Authority which is the host of the
pool.
In line with IFRS 11 joint control over the pooled funds exists, however, the members of the fund have agreed to have one lead body to commission services from providers.
As a result the CCG has entered into a lead commissioning arrangement whereby the risks and rewards of the contractual obligation of the pool fund budget lay with each
respective commissioner.
There are no events to report after the end of the reporting period in 2017-18
The CCG shares of the income and expenditure handled by the pooled budget in the financial year were:
All financial risks and rewards appropriate to the CCG are included within the Statement of Comprehensive Net Expenditure.
Ground Floor Maritime House
1 Linton Road Barking
Essex IG11 8HG
Tel: 020 3182 3304 / 3309
Chair: Dr Jagan John
Managing Director: Ceri Jacob
NHS Barking and Dagenham Clinical Commissioning Group
24 May 2018
Dear Sirs
This representation letter is provided in connection with your audit of the financial statements of NHS Barking and Dagenham Clinical Commissioning Group (“the CCG”), for the year ended 31 March 2018, for the purpose of expressing an opinion:
as to whether these financial statements give a true and fair view of the state of the financial position of the CCG as at 31 March 2018 and of the net operating expenditure for the financial year then
ended; and;
whether the CCG’s financial statements have been prepared in accordance with the accounting policies directed by NHS England with consent of the Secretary of State as relevant to Clinical
Commissioning Groups in England and the Department of Health Group Accounting Manual (GAM).
These financial statements comprise the Statement of Financial Position, the Statement of Net Expenditure, the Statement of Cash Flows, the Statement of Changes in Taxpayers Equity and notes, comprising a summary of significant accounting policies and other explanatory notes.
The Governing Body confirms that the representations it makes in this letter are in accordance with the
definitions set out in the Appendix to this letter.
The Governing Body confirms that, to the best of its knowledge and belief, having made such inquiries
as it considered necessary for the purpose of appropriately informing itself:
Financial statements
1. The Governing Body has fulfilled its responsibilities for the preparation of financial statements that:
i. give a true and fair view of the financial position of the CCG as at 31 March 2018 and of the net operating expenditure for that financial year; and
ii. have been prepared in accordance with the accounting policies directed by NHS England with consent of the Secretary of State as relevant to Clinical Commissioning Groups in England and
the GAM 2017/18.
The financial statements have been prepared on a going concern basis.
2. Measurement methods and significant assumptions used by the Governing Body in making
accounting estimates, including those measured at fair value, are reasonable.
For the attention of Mr N Thomas
Partner KPMG LLP 15 Canada square London
E14 5GL
Page 2 of 5
3. All events subsequent to the date of the financial statements and for which IAS 10 Events after the
reporting period requires adjustment or disclosure have been adjusted or disclosed.
4. The effects of uncorrected misstatements are immaterial, both individually and in aggregate, to the financial statements as a whole. There are no uncorrected adjustments above £250k following the audit of the 2017/18 financial statements.
Information provided
5. The Governing Body has provided you with:
access to all information of which it is aware, that is relevant to the preparation of the financial statements, such as records, documentation and other matters;
additional information that you have requested from the Governing Body for the purpose of the
audit; and
unrestricted access to persons within the CCG from whom you determined it necessary to obtain
audit evidence.
6. All transactions have been recorded in the accounting records and are reflected in the financial
statements.
7. The Governing Body confirms the following:
i. The Governing Body has disclosed to you the results of its assessment of the risk that the financial statements may be materially misstated as a result of fraud.
Included in the Appendix to this letter are the definition of fraud, including misstatement arising from fraudulent financial reporting and from misappropriation of assets.
ii. The Governing Body has disclosed to you all information in relation to:
a) Fraud or suspected fraud that it is aware of and that affects the CCG and involves:
management;
employees who have significant roles in internal control; or
others where the fraud could have a material effect on the financial statements; and
b) allegations of fraud, or suspected fraud, affecting the CCG’s financial statements communicated by employees, former employees, analysts, regulators or others.
In respect of the above, the Governing Body acknowledges its responsibility for such internal control as it determines necessary for the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In particular, the Governing Body acknowledges its responsibility for the design, implementation and maintenance of internal control to prevent and detect fraud and error.
8. The Governing Body has disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing the financial statements. The Governing Body also confirms that, in all material respects, the expenditure and income recognised in the financial statements has been applied to purposes intended by
Parliament and the financial transactions conform to the authorities which govern them.
9. The Governing Body has disclosed to you and has appropriately accounted for and/or disclosed in the financial statements, in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets, all known actual or possible litigation and claims whose effects should be considered when preparing the financial statements.
Page 3 of 5
10. The Governing Body has disclosed to you the identity of the CCG’s related parties and all the related party relationships and transactions of which it is aware. All related party relationships and transactions have been appropriately accounted for and disclosed in accordance with IAS 24 Related Party Disclosures. Included in the Appendix to this letter are the definitions of both a related party
and a related party transaction as we understand them and as defined in IAS 24.
11. The Governing Body confirms that all intra-NHS balances included in the Statement of Financial Position (SOFP) at 31 March 2018 in excess of £100,000 have been disclosed to you and that the CCG has complied with the requirements of the Intra NHS Agreement of Balances Exercise. The Governing Body confirms that Intra-NHS balances includes all balances with NHS counterparties, regardless of whether these balances are reported within those SOFP classifications formally deemed
to be included within the Agreement of Balances exercise.
12. The Governing Body confirms that:
a) The financial statements disclose all of the key risk factors, assumptions made and uncertainties surrounding the CCG’s ability to continue as a going concern as required to provide a true and
fair view.
b) Any uncertainties disclosed are not considered to be material and therefore do not cast significant
doubt on the ability of the CCG to continue as a going concern.
c) related party and a related party transaction as we understand them and as defined in IAS 24.
13. The Governing Body confirms that the total quantum of liabilities reflected in the financial statements for the expert determination with Barking, Havering and Redbridge University Hospital NHS Trust represents a materially accurate estimate of the outcomes from that process.
This letter was tabled and agreed at the meeting of the Governing Body on 24 May 2018.
Yours faithfully
Tom Travers Chief Financial Officer, for and on behalf of the Governing Body of NHS Barking and Dagenham CCG Kash Pandya Chair Audit and Governance Committee
Page 4 of 5
Appendix to the Governing Body Representation Letter: Definitions
Financial Statements
IAS 1.10 states that a complete set of financial statements comprises:
a statement of financial position as at the end of the period;
a statement of comprehensive income for the period;
a statement of changes in equity for the period;
a statement of cash flows for the period;
notes, comprising a summary of significant accounting policies and other explanatory information;
comparative information in respect of the previous period; and
a statement of financial position as at the beginning of the earliest comparative period when an entity applies an accounting policy retrospectively or makes a retrospective restatement of items in its
financial statements, or when it reclassifies items in its financial statements.
Material Matters
Certain representations in this letter are described as being limited to matters that are material.
IAS 1.7 and IAS 8.5 state that:
“Material omissions or misstatements of items are material if they could, individually or collectively, influence the economic decisions that users make on the basis of the financial statements. Materiality depends on the size and nature of the omission or misstatement judged in the surrounding circumstances. The size or nature of the item, or a combination of both, could be the determining
factor.”
Fraud
Fraudulent financial reporting involves intentional misstatements including omissions of amounts or
disclosures in financial statements to deceive financial statement users.
Misappropriation of assets involves the theft of an entity’s assets. It is often accompanied by false or misleading records or documents in order to conceal the fact that the assets are missing or have been
pledged without proper authorisation.
Error
An error is an unintentional misstatement in financial statements, including the omission of an amount or
a disclosure.
Prior period errors are omissions from, and misstatements in, the entity’s financial statements for one or
more prior periods arising from a failure to use, or misuse of, reliable information that:
a) was available when financial statements for those periods were authorised for issue; and
b) could reasonably be expected to have been obtained and taken into account in the preparation and presentation of those financial statements.
Such errors include the effects of mathematical mistakes, mistakes in applying accounting policies,
oversights or misinterpretations of facts, and fraud.
Management
Page 5 of 5
For the purposes of this letter, references to “management” should be read as “management and, where
appropriate, those charged with governance”.
Related parties
A related party is a person or entity that is related to the entity that is preparing its financial statements (referred to in IAS 24 Related Party Disclosures as the “reporting entity”).
a) A person or a close member of that person’s family is related to a reporting entity if that person:
i. has control or joint control over the reporting entity;
ii. has significant influence over the reporting entity; or
iii. is a member of the key management personnel of the reporting entity or of a parent of the
reporting entity.
b) An entity is related to a reporting entity if any of the following conditions applies:
i. The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others).
ii. One entity is an associate or joint venture of the other entity (or an associate or joint venture of a
member of a group of which the other entity is a member).
iii. Both entities are joint ventures of the same third party.
iv. One entity is a joint venture of a third entity and the other entity is an associate of the third entity.
v. The entity is a post-employment benefit plan for the benefit of employees of either the reporting entity or an entity related to the reporting entity. If the reporting entity is itself such a plan, the
sponsoring employers are also related to the reporting entity.
vi. The entity is controlled, or jointly controlled by a person identified in (a).
vii. A person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity).
Related party transaction
A transfer of resources, services or obligations between a reporting entity and a related party, regardless of whether a price is charged.
