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Losses and Compensations Policy

Health Circular HSG(96)12 enclosed Directions by the Secretary of State on financial management. NHS Trusts are asked to observe these Directions and have systems for the control and safe custody of health service property, the administration of patients' and Trust property, and the recording, reporting and investigation of losses

Losses and special payments are items that Parliament would not have contemplated when it agreed funds for the health service or passed legislation. By their nature they are items that ideally should not arise. They are therefore subject to special control procedures compared with the generality of payments, and special notation in the accounts to draw them to the attention of Parliament. They are divided into different categories, which govern the way each individual case is handled. This guidance is not applicable to any losses or special payments that arise from inter NHS transactions.

 

Link to the full Policy:

Losses and Compensations Policy

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