The DHSC group accounting manual Updated additional guidance document with information on quarter 4 sustainability and transformation fund payments to NHS providers. 24 March 2017. A comprehensive programme of review, refresh and update of the Scottish Capital Investment Manual has now ended and the new documents made available for use on all infrastructure and investment programmes and projects within NHSScotland. It provides guidance on the cyclical process of project development from inception at the service planning Between 2010-11 and 2012-13, there was an average underspend of £677 million (12%) against the capital spending limit. In 2017-18, £360 million (6%) was unspent. does not necessarily match where there are the most urgent capital needs. - NHS providers have increasingly sold their assets to fund day-to-day activities, with overall proceeds Aims of the Overview The aims of this overview are twofold. The first is to provide a reference point for the Capital Inuestment Manual, the second is to provide an introduction to each of the different components of the manual. Following this overview, the Capital Investment Manual comprises the following separate, though Details. The DHSC group accounting manual (GAM) includes mandatory accounting guidance for DHSC group bodies completing statutory annual reports and accounts. These group bodies include clinical Annex K: The New Scottish Capital Investment Manual. The Scottish Capital Investment Manual ( SCIM) provides guidance in a NHS context on the strategic and investment planning processes to be followed from identification of the need and case for investment through to the practical elements necessary for delivering a successful infrastructure project. accounting policies should be referred to Scottish Government Health Finance for approval to ensure consistency across NHS Scotland. The template for accounts and SFRs is laid out in the Excel workbook issued with this Manual, which should be completed for submission to Scottish Government Health Finance. ject Roles and ponsibilities 1.1.1 Before any project is initiated, the Trust should establish where decision-making authority will rest, and what management structure will be put in place to support the decision-makers and undertake the day to day activity. 1.1.2 Organisational titles can be confusing, 21s different people call committees or individuals with At the end of September 2017, NHS Lothian accounted for 4,372 completed assets (i.e. those not under construction), with a net book value of £733.639million. (FReM) and the NHS Scotland Capital Accounting Manual (CAM) for its accounting activities. The CAM interprets the accounting guidance contained in the FReM, which itself provides The forms are sent directly to NHS trusts. Published 23 December 2016 Last updated 27 March 2017 + show all updates. 27 March 2017 DHSC group accounting manual 2017 to 2018;