Local Accountability and DHAs

Article Abstract:

Local Accountability, the Charted Institute of Public Finance and Accountancy's guide to financial reporting for local health authorities has improved reporting in this area but leaves open a major question. The examination of reports submitted in the United Kingdom for the Public Sector Accounts Award by health authorities illustrates that the authority is accountable either to internal groups or external groups. This affects the presentation of reports, as reports for internal groups require more intricate financial information, whereas reports for external groups need to be limited and understandable. Characteristics of the 'model' report which would help it be readable, attractive and complete would include: 1) photographs, 2) maps, 3) definition of terms, 4) interpretation of figures, 5) quality presentation, 6) graphics and 7) charts or diagrams. Extra items added to other reports to make them more complete are also cited. A CIPFA study will determine how health authorities are coping with suggestions from the guide.

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Ealing rent rise illegal appeal court declares

Article Abstract:

The Court of Appeal declared rent increases implemented by the council of Ealing, England illegal. It ruled that the rents, raised by 103%in 1991 and 16% in 1992, unlawfully made council tenants bear housing service costs in its entirety. The decision elicited different reactions from the public and government officials. No immediate changes on rents are seen, although an average decrease of one pound sterling per week is expected after ahousing revenue account review in autumn 1992.

Cases, Prices and rates, Housing, Rental housing, Rents (Property), Ealing, England

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