Ireland's Health Services
Annual Financial Monitoring ReturnRequirement for Voluntary Organisations in receipt of funding under a Service Arrangement.Introduction The HSE provide over €3.4 billion in funding to over 2,000 Voluntary Organisations for the provision of health and personal social services, this represents over 25% of the total available budget. The HSE are obliged to ensure that appropriate systems are in place, to effectively manage the services and funding, and applies a Governance Framework which provides for national standard governance documentation and administrative processes, which seek to ensure both the HSE and the recipient organisations comply with their respective obligations, and the services delivered provide best outcomes for the service user and represent effective use of public exchequer funding. The Service Arrangement (SA) that your organisation has signed with the HSE outlines the compliance requirements in relation to corporate, clinical and financial governance; this document provides further information with regards to specific information and assurance required in relation to financial governance.The Service Arrangement outlines that each organisation must prepare Annual Financial Statements (AFS) which comply with generally accepted accounting principles (GAAP). Best practice regulation GAAP for all organisations for the preparation of AFS is Financial Reporting Standard (FRS) 102, mandated by the Company’s Act 2014 for incorporated entity’s from 1.1.2015. For Charities the statement of recommended practice (SORP) for Charities is considered best practice, acknowledging that it is not mandatory. While it is accepted that unincorporated Voluntary Hospitals may continue to follow the Accounting Standards for Voluntary Hospitals as issued by the Department of Health, the provisions of FRS102 should be considered as updating specific references to FRSs which are now obsolete. Please note that the accounts are required to be audited regardless of exemptions under S358 of the Companies Act 2014. It should also be noted, while organisations may fall within the abridged reporting thresholds of the Companies Act, the accounts to be submitted to the HSE, filed with the CRO, and published on the organisations Website must be the unabridged version and contain the disclosure requirements outlined above. The Detailed income and expenditure is also required to be submitted to the HSE.Your Service Arrangement with the HSE sets out various terms and conditions attached to the funding, including financial requirements, in order to ensure the funding is properly administered.Primarily the HSE seek assurance from the annual financial statements that:-The funding is administered in accordance with good financial governance within your books and records. A transparent audit trail exists for all financial transactions, which allows for a separation of the funding under the HSE’s Service Arrangement from other financial activities. The funding is spent for the purposes intended and the related expenditure is capable of being vouched to original invoices, receipts and / or other relevant supporting documentation, as appropriate. The public accountability requirements are fulfilled, e.g. with regard to tendering, tax clearance certificates and prompt payments legislation. The principles as outlined in the Statement of Principles in DPER circular 13/2014, in relation to Clarity, Governance, Value for Money and Fairness are adhered to.In addition the HSE as an agency funded from the exchequer and all organisations funded from public exchequer sources which includes those funded by the HSE, are subject to the requirements of Department of Public Expenditure and Reform (DPER) specifically Circular 13/2014 Management and Accountability for Grants from Exchequer funds, as outlined in Clause 10.4 (X) of your Service Arrangement with the HSE.In order to standardise the financial information received from the vast array of organisations which it funds, the following Annual Financial Monitoring Return (AFMR) is now a requirement as an addendum to the audited financial statements and must be signed by the Chief Financial Officer and the Chief Executive Officer, or equivalents and returned to the HSE with the AFS. The AFMR provides a reconciliation of the allocation made under the SA, against figures reported in the Annual Financial Statements (AFS), and an assurance statement on specific financial governance. The reconciliation will provide the HSE with assurance that the funding received, and the related expenditure, is accurately treated, and correctly reflected in the Audited Financial Statements. These Guidelines will assist you and your Accountant in fulfilling the HSE’s requirements. GuidanceGeneral The HSE requires assurances regarding the propriety of your financial transactions as disclosed in the audited financial statements, particularly in the context of the Service Arrangements specific terms and conditions attached to the funding provided. As an Organisation funded from the exchequer through the HSE, it is your responsibility to ensure that the required assurances are completed by competent personnel either within your own organisations or through a professional engagement.The HSE require that the Annual Financial Statements (AFS) are audited as soon as possible after the year end, and that the audited AFS are approved, signed and returned to the HSE, in a timely manner. The Annual Financial Monitoring Return (AFMR) to be completed by your Accountant and signed by the Chief financial Officer and Chief Executive should be included with your AFS submission from 2016.The recommendation is that the audited accounts together with this AFMR should be available within five months of the year end and organisations should work towards this timeframe, we are also asking that once available they should be filed with the CRO and published on your website. Organisations should ensure that finance personnel or external accountants that have responsibility for the preparation of the AFS are aware of all relevant regulation applicable to your organisation, so that they can take it into account during the AFS preparation process, they should ensure that they are familiar with the terms of the Service Arrangement, as well as the requirement to familiarise themselves with public accountability requirements generally.As an exchequer funded organisation you are subject to the requirements of DPER circular 13/2014, including the specific disclosure requirements relating to Exchequer Funding allocations, which are required to be isolated and separately identified in the Annual Financial Statements, with a detailed separate analysis for each individual grant source income and expenditure e.g. HSE, Education, Community Employment Schemes, Pobal, etc. as outlined in Clause 10.4 (X) of your Service Arrangement with the HSE.The required HSE Annual Financial Monitoring Return (AFMR) should be accommodated by your organisations compliance with the requirements of the circular in the preparation of your AFS, which requires a separate analysis of the income and expenditure relating to your allocation from the HSE. The “Total as per AFS” in the AFMR should be clearly referenced back to and identifiable within the AFS. A clear audit trail must exist to reconcile the figures included within the AFS to what was received from the HSE and reported in the AFMR. The HSE’s Annual Financial Monitoring Return is available in excel format and may be required electronically. Circular 13/2014 Management and Accountability for Grants from Exchequer funding. The table below outlines the requirements of the circular your obligations and the HSE’s requirements arising. Circular ref.Summary of obligations arising affecting Organisations Funded by the HSE.HSE Response Section 1 Reclassification of Grants and Grant-in Aid.“Grant –in-Aid” is now obsolete all exchequer funding is categorised as Grants.This fundamental change means that all funding from exchequer sources is now covered by the full requirements of the circular whereas previously funding categorised under, “Grant in Aid” was not subject to the full requirements such as the overriding principle that unexpended surpluses are subject to surrender back to the originating Grantor.This means that any organisation/body which funds organisations from funding which originated from the public exchequer is subject to the full requirements of the circular, and all organisations in receipt of such funding are also obliged to comply with the requirements of the circular.The requirements to comply with this circular are contained within the Service Arrangement and Grant Aid Agreement.Specific significant elements such as AFS disclosures are reproduced as Clauses and reiterated in the Schedules.The significant assurance requirements that the HSE are required to obtain from funded organisations are being managed the development of the AFMR.In addition to the AFMR the Annual Compliance Statement in place since 2014 for the S38 organisations, and to be extended to the larger S39 organisations for 2016 also provides additional assurances on organisation’s compliance with wider governance requirements.Section 2Award PrinciplesThis outlines principles on the award of funding for personal social services which align to National Health Strategy including competition, evaluation and outcomes.Some of our funded organisations provide onward funding to other entities and the award principles will have to align with those of this circular. The HSE continues to develop our capacity to deliver best outcomes. The governance framework for the management of the funding provided to the non statutory sector supports those strategies. The Service Arrangement has a specific clause stating that Agencies that provide onward funding would have systems equivalent to the HSE in place.Section 3Management of Grant Funding – General conditionsThis outlines the requirements for Grantors for the management of funding provided to external organisations.The management requirements include comprehensive monitoring and reporting requirements. Specific Assurance Requirements under11 C 6 and 11 D - provides for assurance statements signed by two members of the organisations board or executive, and stipulate adherence to public Pay policy, procurement and governance.11 K - outlines the requirement for organisations to have adequate internal controls.The HSE’s Governance Framework aligns to the requirements outlined.The Service Arrangement performance review detailed within schedules 4/5 align to the monitoring requirements.Some Assurance/declaration in the monitoring reporting requirements are being addressed by the developments outlined below.The application of the Annual Compliance Statement with the S38s its extension to the S39s for 2016 and the development of this AFMR is in line with the assurance requirements outlined in 11 D of this circular.Particularly the AFMR Part D Financial Assurance, Number 1 and 2. The HSE’s Service Arrangement outlines corporate and financial governance requirements. The AFMR Part D number 3 requires assurances in relation to internal controls.AFMR Part D Number 7 outlines public sector pay adherence and Number 9 Procurement.Section 4VOTE related issues not relevant to external HSENot applicable to funded organisations.Section 5Grantee ResponsibilitiesThis is the section which provides the obligations and requirements for organisations funded by the HSE.Individual elements included in the Governance Documentation and reporting returns.Number 21 Reporting –All Agencies funded by a Service Arrangement are subject to the full requirements in relation to Reporting.The HSE’s Governance Framework outlines reporting requirements that are proportionate to the scale of funding provided and the scale of the organisation. Financial StatementsOutlines the requirements for financial statements and their submission to the funder without delay.Agencies in receipt of over €150K are required to have their accounts Audited and submit them to the HSE within four months of year end.A - D - AFS Disclosure Requirements.Outlines very detailed responsibilities and requirements for recipients in relation to all exchequer originating funding and related expenditure.The Service Arrangement Clause 10.4 (x) has reproduced the requirements of the circular Number 21 A-D in total.The disclosure requirements are provided for in the AFMR detail sections A B and C which requires a separation of the income and expenditure relating to the HSE’s allocations for each individual grant, where an individual grant for the HSE equates to each funded CHO/National Office.The inclusion of the AFMR as an appendix to the AFS with the final totals referenced to the AFS figures will satisfy the requirements of the circular in this regard. E Capital GrantsOutlines specific requirements in the reporting of Capital Funding.The HSE’s Service Arrangement deals with revenue expenditure only with the HSE’s National Financial Regulation number 18 requiring the protection of the states interest in relation to funding provided for Capital Grants, the AFMR Part D financial Assurance number 11 provides a statement to provide assurances that the requirements are adhered to. In addition number 12 outlines the statutory instrument applicable to Section 38 Organisations which legislates for this requirement.F EmployeesThe AFS must include a table detailing the numbers of employees in receipt of employee benefits over €60K, in bands of €10K. This is included in Clause 18.1 of the SA but requires information for salaries in excess of €64,812.We will accept reports which give details in the rounded bandings within the AFSThe HSE’s senior staffing template is and remains a required return with provides detail at individual employee level.G RestrictionsRequirement to identify restrictions on the use of funding in the AFS.The HSE allocation is restricted to the terms and conditions of the service arrangement and the services outlined therein. For Clarify where your organization is operating the Charities SORP the HSE allocation is restricted.H Tax ClearanceOutlines responsibilities in relation to Tax Clearance.The Service Arrangement includes this requirement in Clause 4.1.Assurance requirement included in AFMR Part D number 10.Number 22 Multiple Funding Sources (also Section 3- 11 i)Requires information on all separate funding sources and assurances on the use of same including assurance that there is no duplication in the use of funding.Requires a declaration where funding from public exchequer sources is over 50%The AFMR part A-2 provide for information on other sources of income which support the services which are part of the HSE Service Arrangement.Superannuation should be included as income and expenditure as appropriate where relevant.Examples of other sources of income would be Client contribution, fund Raising income etc. The required assurances on no duplication on use of funding from different sources is included in the AFMR number 6 and the information required on percentage of total income from public exchequer is included in number 4. Number 23State BodiesConfirmation of adherence to the Service Arrangement must be given to the Grantor.While only sect ion 38 Agencies are considered to be State Bodies this requirement is included for all organizations as good governance. The AFMR Part D Number 1 provides this confirmation.Number 24 Vouched ExpenditureThe circular advocates the use of the payment of funding on the basis of vouched expenditure.Prefunding or funding as agreed under a payment schedule are permitted but require sanction from the Department.The HSE’s Governance Framework as it applies to organizations managed by a Service arrangement does not operate on the basis of Vouched expenditure however the principles outlined apply. Number 25Financial ControlOrganisations should be able to confirm that they have adequate financial control systems in place to manage the allocated funding.The AFMR Part D Number 3 provides this confirmation.Number 26 Sectoral ComplianceThe requirements of the circular do not override existing Statutory or Sectoral requirements.This means that there may be additional or alternative requirements that will continue to be applicable. The HSE’s Governance framework provides comprehensive controls assurance requirements which stand alongside the requirements of this circular.Glossary of TermsAFMR - Annual Financial Monitoring Return – HSE requirement for financial assuranceAFS – Annual financial StatementsCHO – Community Healthcare Organisation – HSE area non acute community care area of which there are 9 in total.CO – Chief Officer – HSE lead manager in a CHO. DPER – Department of Public Expenditure and ReformDPER Circular 13/2014 – Management of and Accountability for Grant from Exchequer Funds. FRS – Financial Reporting StandardGAAP – Generally Accepted Accounting policyHSE – Health Service ExecutiveSA – Service ArrangementSORP – Statement of Recommended PracticeGeneral Guidance on completion of Annual Financial Monitoring ReturnIncome The HSE’s Governance Framework provides for Service Arrangements (SA) that reflect the Performance and Accountability Framework of the HSE and provides for each organisation to be managed by the application of a Single Part 1 which outlines the general terms and conditions, and any number of Part 2 Schedules which detail the services and funding to be delivered in each Community Health Organisation (CHO), Hospital Group or National Office.The SA Part 1 can span a number of years and the majority of current SAs are running for a four year period from 1.1.2015 through to 31.12.2018.The SA Part 2 Schedules are reviewed and renewed on an annual basis and cover a single calendar year. (Some tender arrangements may allow for a continuity of the schedules from year to year.) Single area funded AgenciesWhere organisations are funded from a single CHO, Hospital Group or National Office, and services are delivered to service users funded from a single funding stream, the governance arrangement is the sole responsibility of the Chief Officer, Chief Executive or National Director and there is a single set of schedules accompanying the SA Part 1, both of which will be completed and signed by the relevant Chief Officer, Chief Executive or National Director or their delegated HSE assignee. In these cases organisations provide a single reconciliation (Only one column in AFMR is required) Multi area funded Agencies Where organisations are funded from multiple CHOs or different funding streams, the governance arrangement is split between an assigned HSE National Lead who has responsibility as the HSE named contact with the organisation and will complete the Part 1 Service Arrangement, and the individual service and funding arrangements with each Chief Officer within each CHO where the organisation is active. In these cases organisations will be required to complete reconciliations for each such funding stream (CHO Area). (Additional columns may be added to the AFMR as required.)For the income reconciliation each HSE funding source (Set of schedules at CHO/National Office) should be separately identified in the AFMR.ExpenditureFor direct costs of service provision, the expenditure should also be separately attributable to the individual HSE income streams, however for indirect costs it is acknowledged that this may not be possible and it is accepted that these costs may not be broken down. Where management charges are applied, a full description of the charges should be included with rational for the calculation etc.Only expenditure directly related to the Service Arrangement should be included, where your organisation has other income streams all direct expenditure needs to be aligned to the relevant income stream and no expenditure that can be directly attributable to a non HSE revenue source, which is not part of the Service arrangement, should be included in this HSE report. All indirect expenditure should be allocated on a reasonable proportionate basis. For Expenditure it is acknowledged that it may not be possible to separately identify expenditure relating to the different HSE income streams.GeneralColumns and rows should be deleted or added as necessary, if desired an excel format is available and should be used for larger returns with multi area funding arrangements.Note Your Service Arrangement with the HSE includes revenue funding only, and this reconciliation should not include capital funding transactions, therefore amortisation of Capital Grants, or depreciation should not be included. Separate Governance under National Financial Regulation (NFR) 18, Protecting the HSE’s Interest applies to Capital Grants.Explanation of Row headingsPart A IncomeIt is expected that the HSE income will be separately shown for each governance arrangement identified by “sets of Schedules” to the Service Arrangement.AThis reconciliation requires a separate income return for each “Set of Schedules” completed. If your organisation only received income from a single HSE Community Health Organisation (CHO) or National Office only one column is required. If your organisation is in receipt of multiple funding from more than one CHO each should be separately identified in a separate column with additional columns added as required, an additional split is required if your organisation is in receipt of different care group funding which are managed by separate SA Schedules E.g.CHO 1CHO 2CHO 3CHO 4DisabilityOlder PersonsDisabilityDisabilityOlder PersonsOlder PersonsBFunding received as indicated under Schedule 6 funding for each funding area. Initial AllocationCAdditional funding received during the course of the year. E.g.a. School Leaver fundingb. Additional residential placementc. HIQA allocationd. Supplementary allocation to meet service needs identified.DTotal funding € as per SA (B+C)EAdditional amounts received from the HSE not included in the Service arrangement.List each amount giving a brief description of the service/cost covered by the funding.Note: It is the policy of the HSE that all funding provided should be included in the Service Arrangement, however we are aware that this is not always the practice and that different arrangements exist. A plan to include any recurring amount in your Service Arrangement should be made with your HSE manager.FGRAND TOTAL HSE Funding € (D+E) All funding under a Service Arrangement or received from the HSE in the year.GAdjustments made. Any adjustments made to the funding to account for Retentions held, paid from previous years, deferred income, etc.HGRAND TOTAL HSE Funding € As per AFS (F+-G) This figure must be visible in the AFSIAFS Note Reference The purpose of this reconciliation is to assist the HSE in the review of your AFS to fulfil the requirements of circular 13/2014, assurance requirements. You will be asked to provide direct references to your AFS for key totals in this reconciliation.JPlease provide the percentage of Total Income that the HSE funding representsKProvide separate information for each income source that is used to support the services of the HSE Service Arrangement. For Section 38 Agencies this will include the Employee superannuation “Income” deducted. Where services are jointly funded through other public exchequer sources this should be included so that the expenditure is effectively matched examples may be Education, SOLAS etc.Client contribution should also be included here.Where there is no separation of activity or income streams all income should be included.LTotal income from other SourcesMGrand total Income € (H+L)NPlease provide the percentage of Total Income that the HSE and associated other co-funding representsPart B ExpenditureIf possible it is preferred if the direct costs of service provision are separately identified under the relevant income source, however it is accepted, where the service provision is not so subdivided, that this may not be possible and totals only will be provided. Where you are unsure please liaise with your HSE finance contact. Indirect costs may be proportioned if possible or left as a single total. OPay Costs – All Pay Costs associated with the Provision of the Services under the Service Arrangement.Provide breakdown as per relevant headings as listed with additions as required.PNon Pay Costs Direct costs of Service ProvisionDirect costs are those costs which can be directly attributed to the provision of Services List as required - Provide breakdown as per your accounting system.The HSE have identified Utilities and transport as costs which we would like separately identified as a minimum. QIndirect Costs – Indirect Costs are those overhead costs which are not directly attributable to Service Provision.List as required. The HSE have identified, Transportation (indirect), Advertising, consultancy / professional fees (not service related), audit fees and Accountancy fees as costs we would like to see separately identified as a minimum.RPlease provide the percentage of Total Indirect Expenditure that this representsWhere the division of expenditure between direct and indirect cost is not easily available from your system SGrand Total Expenditure (O+P+Q)Part C Surplus Deficit Reserve position should separately identify the reserves associated with the HSE. USurplus/(Deficit) for period (M-S) Excess of income over expenditure or shortfall of income to meet expenditure.VBalance of Reserve B/FwdBalance sheet figure from previous year.WBalance of Reserve C/FwdBalance sheet figure cumulative current year and previous anisation NameYearPart A1 – HSE IncomePlease provide details of the funding allocations as outlined in each set of HSE Service Arrangement Part 2 Schedules, for each Community Health Organisation (CHO) and/or National Office, also separately identifying the funding for each separate Care Group. Revenue income only should be included.ACommunity Health Organisation (CHO) Hospital Group or National Office – >________________________Care Group/Project ->Totals as per AFS 20XXAFS Ref.Totals as per AFS Prior Year 20XX BFunding € Schedule 6CAdditional funding € as per Schedule 10 Contract Change Note – List with descriptiona.b.c.DTotal funding € as per SA (B+C)EAdditional Amounts received from HSE not included in SAList separately belowa.b.c.FGRAND TOTAL HSE Income € (D+E)GAdjustments made List separately belowa.b.c.HGRAND TOTAL HSE Income €As per AFS (F+-G)IAFS Note ReferenceJPlease provide the percentage of Total Income that the HSE funding represents00.00%00.00%Part A 2 - Income from other Sources both Exchequer and otherwise utilised to support the same service activities as those covered under the Service Arrangement with the HSE The HSE may operate arrangements which include co-dependence/co-funding to deliver the full range of services. Please list separately and provide details of the additional funding sources as outlined in the HSE Service Arrangement. Where there is no separation of activity and expenditure all income should be included.Other Exchequer funding not associated with the HSE funding arrangement should not be included. (Other separate disclosure requirements apply)ACommunity Health Organisation (CHO) Hospital Group or National Office – >Totals as per AFS 20XXAFS Ref.Totals as per AFS Prior Year 20XX KAdditional funding/income source – List separately belowa.b.c.d.LTotal income from other SourcesIAFS Note ReferenceMGrand total Income € (H+L)IAFS Note ReferenceNPlease provide the percentage of Total Income that the HSE and associated other co-funding represents00.00%00.00%Part B – Expenditure attributed to HSE funding arrangement. Information on the expenditure items listed should be given and additional rows included as required. Where possible these should be separated to HSE funding stream however it is accepted that this may not be possible and a single entry (column) will be accepted.ACommunity Health Organisation (CHO) Hospital Group or National Office – >Totals as per AFS 20XXAFS Ref.Totals as per AFS Prior Year 20XX Expenditure OPay Costs – Wages – Direct EmployeesPRSIAgency CostsPension Costs current employeesPensionersOtherTotal Pay CostsPNon Pay CostsDirect costs of Service ProvisionList as required UtilitiesPowerWaterTransport – Direct onlyTotal Non Pay Direct CostsQIndirect CostsTransport Costs (indirect)AdvertisingConsultancy/Professional fees (non Service related) please list and describea. b.c.InsurancesAccountancy FeesFinancial Audit FeesLegal feesOther Professional Fees (non Service based)Management ChargesTotal Indirect costsRPlease provide the percentage of Total Indirect Expenditure that this represents00.00%00.00%SGrand Total Expenditure (O+P+Q)IAFS Note ReferenceTPlease provide the percentage of Total Expenditure that the HSE expenditure represents00.00%00.00%Part C - Surplus / Deficit / Revenue ReservesSurplus = Excess of income over expenditure, ( Deficit) = Excess of expenditure over incomeACommunity Health Organisation (CHO) Hospital Group or National Office – >Totals as per AFS 20XXAFS Ref.Totals as per AFS Prior Year 20XX USurplus/(Deficit) for period (M-S)IAFS Note ReferenceVBalance of Reserve B/FwdIAFS Note ReferenceWBalance of Reserve C/FwdIAFS Note ReferenceNote 1 The amounts included under “Total as per AFS 2017” must be clearly identifiable within the Annual Financial Statements (AFS).Note 2 A clear audit trail must exist to reconcile the figures included in the AFS with the amounts received from the HSE and the reported expenditure.Please outline below explanations of the allocation methodology for indirect costs or other charges particularly any management charges, and any other information that you deem relevant to assist in the reconciliation or understanding of the information provided.Please prove details of the person in your Organisation to contact regarding this Annual Financial Monitoring Return.Name _______________________________ Position in Organisation ________________________________Phone Number ______________________ Email Address _________________________________________ Part D – Financial AssurancesOrganisation NameOutlined below are elements of financial and corporate governance required by DPER Circular 13/2014 that we now require you to confirm adherence to. To be completed by both Section 39 and Section 38 Agencies The funding provided under the Service Arrangement (SA) must be utilised for the specific purposes as outlined therein, please confirm that the expenditure outlined in this AFMR has been so applied.Yes No Provide explanation if No________________________________________________________DPER Circular 13/2014 Statement of Principles outlines core principles in the administration and management of funding from exchequer sources, these include Clarity, Governance, Value for Money and Fairness, can you confirm that your organisation has complied with these core principles in the application of the funding received from the HSE. Yes No Provide explanation if No______________________________________________________Robust systems of internal controls which include written financial procedures, to mitigate risks, including financial risk are essential, can you confirm that you have an effective system of internal controls in place, which included written financial procedures and that these are reviewed on an ongoing basis. (See Note 1) Yes No Provide explanation if No______________________________________________________ % %Please state whether your organisation was in receipt of over 50% of your total income from public exchequer sources in the current year.Yes No Provide total % from Exchequer sources to nearest band of 10%.Please confirm that your organisations Annual Financial Statements have been made available on your organisations Website.Yes No Provide explanation if No______________________________________________________Please confirm that where funding sources, other than those included in the AFMR above are available to your organisation that no duplication in purpose or expenditure occurred. Yes No Provide explanation if No _____________________________________________________The Service Arrangement requires that you have regard to Public Sector Pay Policy and that you do not pay nor subsidise salaries, expenses or other perquisites (including, but not limited to, bonus payments and benefits in kind) which exceed those normally paid within the public sector.Yes No Provide explanation if No_______________________________________________________Please confirm that all related party transactions are recorded and transparently disclosed in the AFS and that no employee and or director executive or otherwise is in receipt of additional payments from related entities. Yes No If No please complete Appendix 1 Please confirm that the general principles of fair procurement are applied and where applicable public procurement regulation is adhered to.Yes No Provide explanation if No_______________________________________________________Please confirm that your organisation is Tax compliant and holds current Tax Clearance.Yes No Provide explanation if No________________________________________________________Please confirm that where a capital asset has been funded/part funded by the HSE, that the State’s interest has been protected through entering into a Grant Agreement with the HSE and that it is used for the purpose as set out therein and will not be sold or used as security for any loan or mortgage without the prior agreement of the HSE.Yes No Provide explanation if No________________________________________________________Section 38 Agencies onlyStatutory Instrument 120/2014 General Government Secure Borrowings Order 2014 requires that all Section 38 Agencies have the prior approval of the Department of Finance for any Loan or Mortgage against Assets or Revenues, can you confirm that no such loan exists.Yes No Provide explanation if No________________________________________________________The declaration below relates to the items above and the financial reconciliation included in this Annual Financial Monitoring Return. Chief Financial Officer______________________________________Date__________________________Chief Executive Officer______________________________________ Date_________________________Note 1 – Financial ProceduresAll organisations funded by the HSE are expected to have written financial procedures commensurate with the size and scale of the organisation’s operations. Where organisations are in receipt of funding under a Service Arrangement, organisations are expected to have policies and procedures equivalent to the HSE’s National Financial Regulations (NFR) in place where relevant to the organisation.It should be noted that NFR 1 is considered applicable for all organisations.The Regulations outlined in red below are HSE specific, all others should be used as the basis of your organisations regulation where your organisation engages in associated activities.All organisations are expected to have written procedures for the management of Cash and Bank and you should reference NFR-anisations that have fixed assets are expected to have written procedures referencing NRF-06 Fixed Assets and Capital anisations that have Credit Cards are expected to have written procedures referencing NRF-10 Credit Cards and Procurement Cards.NFR-01 Purchase to Pay NFR-02Policies and Procedures Guide for Completion of the Annual Financial Statements NFR-03 Payroll NFR-04 Payroll Overpayments and Underpayments NFR-05 Travel and Subsistence NFR-06 Fixed Assets and Capital Accounting NFR-07 ICT Funding and Approval NFR-08 Retention of Financial Records NFR-09 Engagement and Management of Consultants NFR-10 Credit Card and Procurement Cards NFR-11 Efficient Deployment of Resources NFR-13 Cash and Bank NFR-14Financial Management in Community Residences NFR-15 Other Staff Costs NFR-16 Value Added Tax NFR-17 Voluntary Donations, Gifts and Bequests NFR-18 Protecting the HSE’s Interest NFR-19 Inventory control NFR-20 Emergency Response NFR-21Medical Consultants’ Private Practice NFR-22 Patient Private Property NFR-23 Due Diligence Investigations. NFR-24 Property Purchase DepositsNFR-25 Hospital Acute charges and DebtorsNFR-26 Department of finance sanctionNFR-27 Mobile Phone DevicesNFR-28 Petty CashNFR-29 Franking MachinesNFR-30 Lease and Rental Arrangements NFR-31 Grants to outside AgenciesAppendix 1: Information re related companies including subsidiary, quasi-subsidiary, parent companies and organisations.Where information is not provided in the Annual financial statements please provide details below of the Provider’s relationship with related companies including subsidiary, quasi-subsidiary, parent companies and organisations. This includes, but is not limited to, organisations with shared Directors, organisations that use the name of the principal Provider, or other types of related or subsidiary organisations. This Section D must be completed by the Provider. Please indicate a “Nil” return, if applicable.Name of Company / OrganisationRelationship with ProviderPrincipal business of the related Company / OrganisationName of Shared Directors / TrusteesDetail the exact nature of the relationship of the Provider with the named Company / Organisation.(Example may be to give details of any income and/or expenditure transfers between the Provider and the named Company / Organisation)1. 2. 3. 4. 5. ................
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