DEVELOPING FINANCIAL ACCOUNTABILITY IN BRITISH ACUTE HOSPITALS

Article Abstract:

Health Resource Groups (HRGs) and costed HRGs were developed in the British acute hospital sector to provide for decision making and control and the measurement of costs in the United Kingdom. The major inpetus for HRGs was the introduction of an internal British market in 1991, but HRGs have since been revised and modified. HRGs may have benchmarking and other wide roles, and there are implications for the allocation of resources and other consequences.

Hospitals, United Kingdom, Health care industry, Accounting, United Kingdom. National Health Service

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Public audit: a comment and a clarification of CIPFA's views

Article Abstract:

The Nov 1996 article by Alan Lovell about the Chartered Institute of Public Finance and Accountancy's (CIPFA) position on the external audit system of the UK's public agencies is misleading. The CIPFA is in favor of extending the public audit model to all of the UK's public service agencies. However, the group has also proposed alternative models that would enable public services bodies to be audited.

Auditing, Public finance, Government accounting, Accrual basis accounting, Chartered Institute of Public Finance and Accountancy

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