In this section...

  1. How we make decisions
  2. Our priorities
  3. Policies and procedures
  4. What we spend and how we spend it
  5. Who we are and what we do
  6. Work for us

Financial accounts, procedures and invoices

On this page you can find out about our financial accounts and procedures. 

Financial performance

Reports on the Trust’s financial performance are submitted to each Board meeting. The Trust is subject to annual, external review by the Audit Commission.

Payment by recovery

Payment by recovery or payment by results is a way of funding NHS care. It was introduced to mental health trusts in 2012-13.

Payment by recovery is a familiar concept because it has been used in acute healthcare for several years.

Payment by recovery in mental health

As now referrals will be made by GPs or sometimes by the individual themselves. The person will receive an assessment to determine their care needs. This will place them into a care cluster. Their care cluster will shape the treatment they receive through a care pathway. There are 21 clusters and associated care pathways.

The care pathways will ensure patients:

  • see the right clinicians
  • in the right order
  • in the right place
  • receive the right treatment at the right time
  • get the right outcome

Cluster pathways

Staff manual pathways

Prompt Payment Code

The Trust is a signatory to the Prompt Payment Code.

The Prompt Payment Code is a government initiative to tackle the issue of late payment for goods and services especially in relation to small businesses. In signing up to the Prompt Payment Code the Trust undertakes to:

  • pay suppliers on time
  • within the terms agreed at the outset of the contract
  • without attempting to change payment terms retrospectively
  • without changing practice on length of payment for smaller companies on unreasonable grounds
  • give clear guidance to suppliers
  • provide suppliers with clear and easily accessible guidance on payment procedures
  • ensure there is a system for dealing with complaints and disputes which is communicated to suppliers
  • advise them promptly if there is any reason why an invoice will not be paid within the agreed terms
  • encouraging good practice
  • request that lead suppliers encourage adoption of the code through their own supply chains

Tendering, procurement and contracts

Our tendering and contracting procedure is set out in our standing financial instructions. As standard practice, contractors tendering for business with the Trust are advised that tendering documentation may be made available under the Freedom of Information Act.

Information judged under the provisions of the Freedom of Information Act to be commercially sensitive may be withheld from publication or redacted from documents which may be released. In such situation each request will be individually assessed and subjected to a Public Interest test.

VAT refunds relating to Tusker salary sacrifice cars

This information is for former employees of the Trust.

A change in VAT rules meant that the Trust was able to reclaim additional VAT relating to the cost of Tusker salary sacrifice cars for contracts that commenced before 21 October 2021. That VAT rule change has now been reversed. As a goodwill gesture we are now in a position to make one off payments to former employees to match VAT reclaims that the Trust was able to make. The payments will be subject to tax and national insurance deductions based on the individual’s circumstances but will not be pensionable. The payment will be adjusted if the individual owes money to the Trust. This could relate to salary sacrifice debts, salary overpayments or any other amounts owed to the Trust that are currently agreed and being collected.

If you are a former employee who was in the Tusker scheme before 21 October 2021 and think you are due a payment, email our WR Team.