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					                                             Revisions to NFR-02 Policies and Procedures Guide for the Completion of the Annual Financial Statements


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  1        Contents   Contents List: 2.57 Supplementary Form 5A: Government Levy Income Details                         Contents List: 2.57 Supplementary Form 5A: Inpatient Charges Income Details

  2        Contents   Contents List: 2.77 Appendix C: Income Categories for Completion of Form 4b and Form 4c           Contents List: 2.77 Appendix C: Income Categories for Completion of Form 4d


                                                                                                                Legislation enacted in the Health (Miscellaneous Provisions) Acts 2009 and 2010, provided
                                                                                                                for the dissolution of the Crisis Pregnancy Agency, the National Cancer Screening Services
                                                                                                                Board and St Luke’s Hospital and the transfer of their functions to the HSE. In accordance
                      On 1st January 2010, The Crisis Pregnancy Agency was subsumed into the HSE. On 1st April
                                                                                                                with the legislation, the assets, liabilities and reserves of these three entities were taken into
                      2010, the National Cancer Screening Service was subsumed into the HSE and on 1st August,
  3         2.4.5                                                                                               the HSE’s balance sheet at net book value on the following dates: - Crisis Pregnancy
                      St.Luke's Hospital was subsumed into the HSE. A due diligence was conducted by the HSE as
                                                                                                                Agency: 1 Jan 2010, - National Cancer Screening Services Board; 1 April 2010; - St Lukes’
                      part of the process of subsuming agencies.
                                                                                                                Hospital; 1 August 2010. In accordance with HSE policy formal due diligence examinations
                                                                                                                covering finance, HR, legal, insurance and governance aspects were carried out by the HSE
                                                                                                                as part of the process of subsuming these entities.

                                                                                                                        On 1st January 2011, Office for Tobacco Control and Health Services National Partnership
  4         2.4.6     no text in V2
                                                                                                                        Forum (HSNPF) were subsumed into the HSE.

                      The Health (Amendment) (No.2) Act 2010 amends the Health Act 1970 to provide for the
                      charging of fees in respect of prescribed items dispensed by Community Pharmacy
                      Contractors to persons with full eligibility. The new legislation provides that a charge of 50
  5         2.4.7     cent will be imposed in respect of prescription items dispensed by a community pharmacy           Deleted
                      contractor (Pharmacy) on foot of a prescription issued under the GMS (Medical Card
                      Scheme). This charge came into effect from 1st October and has been reported under Long
                      Stay Charges, Patient Income Note 4 to the Financial Statements.


                                                                                                                        Income from the Application of Proceeds. HSE is permitted to apply proceeds in the sum of
                      Income from the Application of Proceeds. HSE is permitted to apply proceeds in the sum of
                                                                                                                        €15m for 2010 (€50m for 2010) from the disposal of surplus assets to the development of
                      €50m from the disposal of surplus assets to the development of mental health facilities. This
                                                                                                                        mental health facilities. This was sanctioned by the Department of Finance and the
  6         2.4.10    was sanctioned by the Department of Finance and the Department of Health and Children, in
                                                                                                                        Department of Health and Children, in order to deliver the mental health strategy, "Vision for
                      order to deliver the mental health strategy, "Vision for Change". Any additional proceeds
                                                                                                                        Change". Any additional proceeds from the disposal of surplus assets over and above €15m
                      from the disposal of surplus assets over and above €50m must be remitted to the Exchequer
                                                                                                                        must be remitted to the Exchequer


                                                                                                                        Grants to Outside Agencies: The HSE funds a number of service providers for the provision
                      Grants to Outside Agencies: The HSE funds a number of service providers for the provision
                                                                                                                        of health and personal social services on its behalf, in accordance with the provisions of
                      of health and personal social services on its behalf. Before entering into such an
                                                                                                                        Sections 38 and 39 of the Health Act, 2004. Before entering into such an arrangement, the
                      arrangement, the HSE determines the maximum amount of funding that it proposes to make
                                                                                                                        HSE determines the maximum amount of funding that it proposes to make available in the
  7         2.4.13    available in the financial year under the arrangement and the level of service it expects to be
                                                                                                                        financial year under the arrangement and the level of service it expects to be provided for
                      provided for that funding. This funding is charged, in the year of account to the income and
                                                                                                                        that funding. This funding is charged, in the year of account to the income and expenditure
                      expenditure account at the maximum determined level for the year, although a certain
                                                                                                                        account at the maximum determined level for the year, although a certain element may not
                      element may not actually be disbursed until the following year
                                                                                                                        actually be disbursed until the following year.
                                            Revisions to NFR-02 Policies and Procedures Guide for the Completion of the Annual Financial Statements


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                                                                                                                 Pensions: Eligible HSE employees are members of various defined benefit superannuation
                                                                                                                 schemes. Pensions are paid to former employees by the HSE. The HSE is funded by the
                      Pensions: Eligible HSE employees are members of various defined benefit superannuation
                                                                                                                 State on a pay-as-you-go basis for this purpose. The vote from the State in respect of
                      schemes. Pensions are paid to former employees by the HSE. The HSE is funded by the
                                                                                                                 pensions is included in income. Pension payments under the schemes are charged to the
                      State on a pay-as-you-go basis for this purpose. The vote from the State in respect of
                                                                                                                 income and expenditure account when paid. Contributions from employees who are
                      pensions is included in income. Pension payments under the schemes are charged to the
                                                                                                                 members of the schemes are credited to the income and expenditure account when
                      income and expenditure account when paid. Contributions from employees who are
                                                                                                                 received.In previous years, no provision was made in respect of accrued pension benefits
                      members of the schemes are credited to the income and expenditure account when
                                                                                                                 payable in future years under the pension scheme. This continues to be the treatment
                      received.In previous years, no provision was made in respect of accrued pension benefits
                                                                                                                 adopted by the HSE following the accounting specifications of the Minister.Under the
                      payable in future years under the pension scheme. This continues to be the treatment
                                                                                                                 Financial Emergency Measures in the Public Interest Act 2009, a pension levy was introduced
                      adopted by the HSE following the accounting specifications of the Minister.
                                                                                                                 for all staff who are members of a public service pension scheme, including staff of certain
                                                                                                                 HSE-funded service providers.


                                                                                                                 The deduction of the levy took effect from 1 March 2009. Pension levy collected by service
                                                                                                                 providers as well as pension levy deducted from HSE staff is accounted for by the
                                                                                                                 HSE.Voluntary Early Retirement and Voluntary Redundancy Schemes.The Government
                                                                                                                 announced in November 2010 that it had provided up to €400m for two targeted incentivised
                                                                                                                 exit schemes for management, administrative and support staff in the health services.
                                                                                                                 These schemes were designed to achieve a permanent reduction in the numbers employed in
                      no text in V2                                                                              these grades of the health services from January 2011 and help to maintain essential
  8        2.4.19
                                                                                                                 frontline services. In total 2,025 employees (1,626 whole time equivalents) from HSE and
                                                                                                                 other voluntary health service providers funded by the HSE availed of the schemes. The
                                                                                                                 entire cost of the scheme totalled €100m, of which €73m directly related to staff employed
                                                                                                                 by the HSE. The balance of €27m related to staff employed by voluntary health service
                                                                                                                 providers funded by the HSE. Scheme costs relating to the HSE employees are accounted
                                                                                                                 for in 2010 under superannuation, within the pay classification (see Note 7).


                                                                                                                 Scheme cost relating to the voluntary health service providers' employees are accounted for
                                                                                                                 in 2010 under grants to outside agencies within the non-pay classification.The HSE's
                                                                                                                 Employment Control Framework continues to be critical in assisting managers deliver service
                                                                                                                 plans within Vote and in accordance with National Service Plans.The continuing purpose of
                                                                                                                 the general moratorium on recruitment and promotion is to facilitate a permanent, structural
                                                                                                                 reduction in the numbers of staff serving in the public service and to contribute significant
                      no text in V2                                                                              and ongoing savings to the Exchequer.The 2011 Employment Control Framework builds on
                                                                                                                 the previous framework currently in place. Key features of the framework for 2011 and
                                                                                                                 associated elements within the National Service Plan 2011 are as follows: - Continued
                                                                                                                 operation of the 2010 employment control framework in 2011. - A reduced approved
                                                                                                                 employment ceiling for the health services from the start of 2011 with factors such as the
                                                                                                                 CWO transfers and additional projected reductions under VER/VRS schemes slightly offset by
                                                                                                                 new external agencies such as Office of Tobacco Control and Adoption Authority coming into
                                                                                                                 the HSE.
                                            Revisions to NFR-02 Policies and Procedures Guide for the Completion of the Annual Financial Statements


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                                                                                                                      National Financial Regulation 21, Medical Consultants Private Practice sets out the policy for
                                                                                                                      recoupment of private practice fee income in excess of the contracted ratio in accordance
                                                                                                                      with Section 20(e) Medical Consultant 2008. This Financial Regulation applies to Medical
                                                                                                                      Consultants who hold a Type B Contract of employment. The Medical Consultant Contract
                                                                                                                      2008 states at Section 20 - Regulation of Private Practice: " The Medical Consultant will be
  9        2.4.21     no text in V2                                                                                   advised on a timely basis if his or her practice is in excess of the 80:30 ration of public to
                                                                                                                      private practice in any of his or her clinical activities. An initial period of six months will be
                                                                                                                      allowed to bring practice back into line but if within a further period of 3 months, the
                                                                                                                      appropriate ratio is not established, (s)he will be required to remit practice fees in excess of
                                                                                                                      this ration to the research and study fund under the control of the Clinical Director." (Section
                                                                                                                      20(e), Medical Consultant Contract 2008.


                                                                                                                      Income from the Application of Proceeds. HSE is permitted to apply proceeds in the sum of
                      Income from the Application of Proceeds. HSE is permitted to apply proceeds in the sum of
                                                                                                                      €15m for 2010 (€50m for 2010) from the disposal of surplus assets to the development of
                      €50m from the disposal of surplus assets to the development of mental health facilities. This
                                                                                                                      mental health facilities. This was sanctioned by the Department of Finance and the
  10        2.5.4     was sanctioned by the Department of Finance and the Department of Health and Children, in
                                                                                                                      Department of Health and Children, in order to deliver the mental health strategy, "Vision for
                      order to deliver the mental health strategy, "Vision for Change". Any additional proceeds
                                                                                                                      Change". Any additional proceeds from the disposal of surplus assets over and above €15m
                      from the disposal of surplus assets over and above €50m must be remitted to the Exchequer
                                                                                                                      must be remitted to the Exchequer


                                                                                                               (i) Income & Expenditure Other than PCRS - (Inter Agency Checklist Appendix A). Appendix
                                                                                                               A is no longer relevant as interagency transactions have been replaced by a budget
                      (i) Income & Expenditure Other than PCRS - (Inter Agency Checklist Appendix A). This has adjustment.
                      been used to record income from National Cancer Screening Service (NCSS) which was
  11        2.7.5
                      subsumed into the HSE on 1/4/2010. A budget adjustment has not been done, hence the
                      inter agency implication on payments made by NCSS to HSE areas.                          (ii) This has been used to record income from National Cancer Screening Service (NCSS)
                                                                                                               which was subsumed into the HSE on 1/4/2010. A budget adjustment has not been done,
                                                                                                               hence the inter agency implication on payments made by NCSS to HSE areas.


                                                                                                                      (iv) SAP automatic cross-charging within the East (Interagency Balance Sheet balances
                      (iii) SAP automatic cross-charging within the East (Interagency Balance Sheet balances          reflected in Interagency Checklist - Appendix C).   Appendix C also includes Interagency
  12        2.7.5
                      reflected in Interagency Checklist - Appendix C)                                                costs between Fair Deal and Midland (in respect of overhead re-charging and EVE balances
                                                                                                                      still remaining between HSE South West and the other HSE areas.


                                                                                                                      Exception to General Rule that Inter Agency billing is not permitted. National Contract for
                                                                                                                      Medical Devices: These are paid centrally by HSE Midland. Inter agency invoices are sent to
                      no text in V2                                                                                   areas annually. Payment made by HSE area (as dispensed by Corporate Treasury)
                                                                                                                      subsequently. HSE area to clear Inter Agency amount with HSE Midland. Any disputed
                                                                                                                      invoices to be dealt with in the subsequent year.

  13        2.7.7
                                                                                                                      Centralisation of Pension: This is now centralised in the HSE NW who collect the income
                                                                                                                      from Pensioners. HSE NW pay over the income once a year to HSE Areas and provide a list
                      no text in V2                                                                                   of payees to the relevant areas.(The actual payment is dispensed centrally by Vote &
                                                                                                                      Treasury Management on behalf of HSE NW).The local areas allocate the cash against the
                                                                                                                      debtor balance using the list provided by HSE NW.
                                                Revisions to NFR-02 Policies and Procedures Guide for the Completion of the Annual Financial Statements


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                                                                                                                       Transfer of employees between HSE areas – Employee Loans. On the transfer of an
                                                                                                                       employee from one HSE area to another, any outstanding commuter tickets, Cycle to Work
                                                                                                                       Scheme balance or any other employee loan, is accounted for as follows: HSE Area
                         no text in V2                                                                                 Transferred from: Debit Staff Travel (I&E), Credit Employee Debtor (B/S); HSE Area
                                                                                                                       Transferred to: Debit Employee Debtor(B/S), Credit Staff Travel (I&E). Overall impact on
                                                                                                                       the I&E is neutral on the transfer of balances. The debt is collected by the Receiving area,
                                                                                                                       and unless material, no budget adjustment is required.
  14         2.7.8
                                                                                                                       Payroll Technical Adjustments and Payroll Overpayments. HSE Area transferred from:
                                                                                                                       Reverse out Payroll Technical Adjustment and Payroll Overpayment balance to the I&E. HSE
                                                                                                                       Area transferred to: Bring in Payroll Tech Adjustment and Payroll Overpayment – Dr.
                         no text in V2
                                                                                                                       Prepayment/Other Debtors, Cr. I&E. Deplete Payroll Overpayment as debt is collected.
                                                                                                                       Advise North West and clear down Payroll Tech Adjustment when lump sum is paid. Overall
                                                                                                                       impact on the I&E is neutral on the transfer of balances.

  15         2.8.1       Line 5 : Net Surplus                                                                          Net Surplus (deficit in respect of financial year)


                                                                                                                       THE Special I & E (non DOF) expenditure per the Form 8 is also validated as follows:- Non
                         THE Special I & E (non DOF) expenditure per the Form 8 is also validated as follows:- Non
                                                                                                                       Pay:- to exactly reflect in the Form 4 over Line 38I Special I&E, Non DoF Grant expenditure
                         Pay:- to exactly reflect in the Form 4 over Line 38I Special I&E, Non DoF Grant expenditure
                                                                                                                       and Line 23A(i) to (iii) Education & Training Non DOF (formerly Special I&E Expenditure)
                         and Line 23A(i) to (iii) Education & Training Non DOF (formerly Special I&E Expenditure)
  16         2.8.5                                                                                                     analysed between Clinical, Non Clinical & Other Client/Patient Services. Pay - to exactly
                         analysed between Clinical, Non Clinical & Other Client/Patient Services. Pay - to exactly
                                                                                                                       reflect Form 4a Non DOF Pay (Special I&E) Management Administration recoupments of pay
                         reflect Form 4a Non DOF Pay (Special I&E) Management Admin to Form 8, Non DOF Pay
                                                                                                                       included in Special I&E (Form 8) to Form 8, Non DOF Pay Expenditure Column. Please refer
                         Expenditure Column. Please refer to Form 8 Special I&E for detail.
                                                                                                                       to Form 8 Special I&E for detail.


                      Completion of Template There is no manual input necessary for most of this form. The cells Completion of Template There is no manual input necessary for most of this form. The cells
  17      2.9.1(part) for rows ISD COMMUNITY SERVICES, ISD HOSPITAL SERVICES and Support Services                for rows ISD Community Services, ISD Hospital Services and Support Services automatically
                      automatically populate.                                                                    populate.

                                                                                                                       Form 2 rows, Voluntary Bodies/External Agency ISD Hospital Services, Voluntary
                      Form 2 rows, Voluntary Bodies ISD Hospital Services, Voluntary Bodies ISD Community
                                                                                                                       Bodies/External Agency ISD Community Services and Voluntary Bodies/External Agency
  18      2.9.1(part) Services and Voluntary Bodies, Support Services require manual input. Capital expenditure
                                                                                                                       Support Services require manual input. Capital expenditure on Voluntary Bodies is validated
                      on Voluntary Bodies is validated to Form N1(ii) Line 6, Capital Grants to Outside Agencies.
                                                                                                                       to Form N1(ii) Line 6, Capital Grants to Outside Agencies.

                         The Total of Appendix H is validated to Form 2 - Column F Non DOF Capital Received from
  19      2.9.1 (part)                                                                                                 The Total of Appendix H is validated to Form 2 total of "Other Income" Column K.
                         HQ - plus total of "Other" column K.

                         There is no manual input necessary for this form. All cells automatically populate directly   There is no manual input necessary for this category. Current year automatically populates
  20        2.10.1
                         from Form N1(i)                                                                               directly from Form N1(i). Previous Year automatically populates

            2.1.11                                                                                                     There is no manual input necessary for this category. Cells automatically populate directly
  21                     no text in V2
            (part)                                                                                                     from Form N2. Previous Year automatically populates

  22         2.21        Form 3: Balance Sheet Liability to the Exchequer                                              Form 3: Balance Sheet Liability to the Exchequer Sales Proceeds

                                                                                                                       Once Off Capital Adjustment on Transition to the HSE: Automatically updates updates from
  23      2.25.1(part) no text in V2
                                                                                                                       previous year as figure remains unchanged.
                                            Revisions to NFR-02 Policies and Procedures Guide for the Completion of the Annual Financial Statements


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                                                                                                                  Agency Pay, previously recorded as Non Pay is now recorded under Pay. A further section
                      Agency Pay is recorded under Pay. The section called Agency Pay which is directly under the
                                                                                                                  called Agency Pay which is directly under the section for HSE Pay is also to be populated on
           2.26.1     section for HSE Pay is also to be populated on this Form and must be analysed by pillar and
  24                                                                                                              this Form and must be analysed by pillar and subjective heading. This analysis must be
           (part)     subjective heading. This analysis must be reported on lines A1 to A6 and line A7 is the
                                                                                                                  reported on lines A1 to A6 and line A7 is the calculated total field. The previous year figures
                      calculated total field.
                                                                                                                  for Agency Pay have been re-stated across the pay categories and removed from Non Pay.
           2.26.1
  25                  Line 8 is the aggregate of Pay expenditure and Agency Pay                                     Line 9 is the aggregate of Pay expenditure and Agency Pay
           (part)
                      A new row 6 has been inserted in Form a, Management/Administration recoupments of pay A new row 6 has been inserted in Form 4a, Management/Administration recoupments of pay
           2.26.1
  26                  included in Special I&E (Form 8)) to record employees seconded on projects relating to included in Special I&E (Form 8) to record employees seconded on projects relating to
           (part)
                      Income from Government Sources as recorded in Form 8.                                  Income from Government Sources as recorded in Form 8.
           2.27.1
  27                  This analysis must be in reported Form 4B & Form FC.                                          This analysis must be in reported Form 4b & Form 4c.
           (part)

           2.27.1     Form 4b Line 23 A(ii): Education - Other NON DOF Expenditure (formally Special I&E Form 4b Line 23 A(ii): Education & Training - Other NON DOF Expenditure (formally Special
  28
           (part)     expenditure- Form 8 current year - NON CLINICAL)                                   I&E expenditure- Form 8 current year - NON CLINICAL)


           2.27.1     Form 4b Line 23 A(ii): Education - Other NON DOF Expenditure (formally Special I&E Form 4b Line 23 A(ii): Education & Training - Other NON DOF Expenditure (formally Special
  29
           (part)     expenditure- Form 8 current year - OTHER CLIENT/PATIENT SERVICES)                  I&E expenditure- Form 8 current year - OTHER CLIENT/PATIENT SERVICES)

           2.27.1
  30                  Form 4c Line 37 B(ii): Grants to Medical Officers/Dependants                                  Form 4c Line 37 B(ii): Grants to Medical Officers/Dependants – FOR PCRS USE ONLY
           (part)
           2.27.1
  31                  Form 4c Line 37 B(iii): Doctor's Fees and Allowances                                          Form 4c Line 37 B(iii): Doctor's Fees and Allowances - FOR PCRS USE ONLY
           (part)
           2.27.1
  32                  Form 4c Line 38 A(i): Grants to Voluntary Agencies                                            Form 4c Line 38 A(i): Grants to Voluntary Agencies (Note 10)
           (part)
           2.27.1
  33                  Form 4c Line 38 A(ii): Grants to Voluntary Agencies (HQ USE ONLY)                             Form 4c Line 38 A(ii): Grants to Voluntary Agencies (Note 10) (HQ USE ONLY)
           (part)
           2.27.1
  34                  Form 4c Line 38B: Grants to HSE Area Organisations – FOR HQ USE ONLY                          Form 4c Line 38B: Grants to HSE Area Organisations (Note 10) – FOR HQ USE ONLY
           (part)
           2.27.1
  35                  Form 4c Line 38C: Grants to HSE Agencies (Inter Agency)                                       Form 4c Line 38C: Grants to HSE Agencies (Inter Agency) Note 10
           (part)
           2.27.1
  36                  Form 4c Line 40C: Long Stay Repayments                                                        Form 4c Line 40C: Long Stay Repayments- FOR HSE MIDLAND AREA ONLY
           (part)
           2.27.1
  37                  Form 4c Line 40D: Nursing Home Support Scheme (Fair Deal)                                     Form 4c Line 40D: Nursing Home Support Scheme (Fair Deal) – FOR HSE FAIR DEAL ONLY
           (part)
           2.27.1
  38                  Form 4c Line 40E:Clinical Indemnity Scheme - State Claims                                     Form 4c Line 40E:Clinical Indemnity Scheme - State Claims - FOR HQ USE ONLY
           (part)
           2.27.1
  39                  Form 4c Line 42: Miscellaneous                                                                Form 4c Line 42: Miscellaneous (Note 11)
           (part)
                                                                                                                Bad Debts: Known bad debts are written off in the period in which they are identified.For
                      Bad Debts: Known bad debts are written off in the period in which they are identified.For
                                                                                                                write off of amounts greater than €30,000, approval must be sought from the Department of
  40       2.30.1     write off of amounts greater than €10,000, approval must be sought from the Department of
                                                                                                                Finance (via the Department of Health) through the Vote Directorate.
                      Finance via the Vote Directorate.

                                                                                                                    Proposed NFR on Department of Finance Sanction for Special Payments and Write off of Bad
                                                                                                                    Debts and Stock. A proposed NFR on Department of Finance Sanction for Special Payments
                                                                                                                    and Write off of Bad Debts and Stock is being prepared.Under the heading “ Accounting
                                                                                                                    Policy” the following is included: “Due to the timeframe involved and the completion of the
  41       2.30.3     no text in V2                                                                                 Annual Financial Statements, the proposed accounting treatment for bad debts and stock
                                                                                                                    write offs will be on the basis that they are written off in the Annual Financial Statements
                                                                                                                    subject to seeking Department of Finance sanction. If Department of Finance sanction is not
                                                                                                                    forthcoming for any particular item then the bad debt/stock write off for that particular item
                                                                                                                    will be reinstated in the bad debt/stock provision.”
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           2.33.1
  42                  Form 4d Line 46A: Private Charges (formerly Maintenance Charges)                                Form 4d Line 46A: Private Charges
           (part)
           2.33.1
  43                  Form 4d Line 46B: Government Levy                                                               Form 4d Line 46B: In-Patient Charges
           (part)
           2.33.1
  44                  Form 4d Line 46C: Emergency Department Charges                                                  Form 4d Line 46C: Emergency Dept Charges (formerly Out-Patient Charges)
           (part)
           2.33.1
  45                  Form 4d Line 47E: Rebate from Pharmaceutical Manufacturers                                      Form 4d Line 47E: Rebate from Pharmaceutical Manufacturers FOR PCRS USE ONLY
           (part)
           2.33.1
  46                  Form 4d Line 48C: Exchequer Revenue Grant –FOR HQ USE ONLY                                      Form 4d Line 48C: Statutory Redundancy Rebate Claim
           (part)
           2.33.1
  47                  Form 4d Line 48K: Non DOF Income;- Department of Community Rural & Gaeltacht Affairs.           Form 4d Line 48K: Non DOF Income;- Department of Arts, Heritage and the Gaeltacht.
           (part)
           2.33.1                                                                                                     Form 4d Line 48L: Non DOF Income:- Department of the Environment, Community and
  48                  Form 4d Line 48L: Non DOF Income:- Department of the Environment
           (part)                                                                                                     Local Government
           2.33.1
  49                  Form 4d Line 48N: Non DOF Income:- National Cancer Screening Program                            Deleted
           (part)
           2.33.1
  50                  Form 4d Line 48O: Nursing Home Support Scheme (Fair Deal) Income – MIDLAND ONLY                 Form 4d Line 48O: Nursing Home Support Scheme (Fair Deal) Income – FAIR DEAL ONLY
           (part)
                      ISD Hospital Services information will automatically update as cells are linked to Form S14
           2.34.1     subjective heading detail by general hospital. Ambulance/Transport Information in F5 will       ISD Hospital Services information will automatically update as cells are linked to Form S14
  51
           (part)     automatically update as cells are linked to S17 Summary of Expenditure and Income of            subjective heading detail by hospital.
                      Ambulance Service.
           2.37.1
  52                  Community, Rural & Gaeltacht Affairs                                                            Department of Arts, Heritage and the Gaeltacht
           (part)
           2.37.1
  53                  Dept of Environment                                                                             Department of Environment, Community and Local Government
           (part)
           2.37.1
  54                  National Cancer Screening Service                                                               Deleted
           (part)

           2.37.1     Pay Special I&E Expenditure (Form 8): Form 4a, Line 6, Non DOF Pay (Special I&E)                Pay Special I&E Expenditure (Form 8): Form 4a, Line 6, Management/Administration
  55
           (part)     Management/Administration                                                                       recoupments of pay included in Special I&E (Form 8)

                      Pay Special I&E Expenditure (Form 8): This ensures that Special Income and Expenditure is       Pay Special I&E Expenditure (Form 8): This ensures that Special Income and Expenditure is
                      reflected in Form 1 as Form 4a, b, c & d feed up to the Non Capital Income & Expenditure        reflected in Form 1 as Form 4a, b, c & d feed up to the Non Capital Income & Expenditure
                      Account.                                                                                        Account.
           2.37.1                                                                                                     Details relating to the amounts reported in Line 38I Non DOF Grant Expenditure (Formerly
  56                  Details relating to the amounts reported in Line 38I Non DOF Pay Grant Expenditure in form
           (part)                                                                                                     Special I&E Grant expenditure Form 8 current yr) in form 4 are as per the Note 10 in the
                      4 are as per the Note 10 in the column reserved for Special Income and Expenditure Non
                      DOF grant payments list for Validation Purposes                                                 column reserved for Special Income and Expenditure Non DOF grant payments list for
                                                                                                                      Validation Purposes

                                                                                                                      Line 6, Management/Administration recoupments of pay included in Special I&E (Form 8)
           2.37.1     Line 6, Non DOF Pay (Special I&E) Management/Administration                      The Total of
  57                                                                                                                  The Total of Line 6, Form 4a should equal Expenditure to Voluntary Bodies/Vendors Pay in
           (part)     Line 6, Form 4a should equal "Total pay Expenditure in Form 8.
                                                                                                                      Form 8.
                      Line 47F (non DOF Income other current year) + Line 48B Other Grants other than                 Line 47F Non DOF Income Other (Form 8 Special I&E Income cyr + Line 48B Other Grants
           2.37.1     Government Sources + Lines 48J to 48N (specific lines to record Non DOF Income from             other than Government Sources + Lines 48J to 48N (specific lines to record Non DOF Income
  58
           (part)     Government Sources) below = Total of Non DOF Revenue Income as recorded in Appendix I           from Government Sources) as below = Total of Non DOF Revenue Income as recorded in
                      of the AFS Template                                                                             Appendix I of the AFS Template
           2.37.1
  59                  Form 4d Line 48K: Non DOF Income;- Department of Community Rural & Gaeltacht Affairs.           Form 4d Line 48K: Non DOF Income;- Department of Arts, Heritage and the Gaeltacht.
           (part)
           2.37.1                                                                                                     Form 4d Line 48L: Non DOF Income:- Department of the Environment, Community and
  60                  Form 4d Line 48L: Non DOF Income:- Department of the Environment
           (part)                                                                                                     Local Government
           2.37.1
  61                  Form 4d Line 48N: National Cancer Screening Program                                             Deleted
           (part)
           2.37.1
  62                  Community Rural & Gaeltacht Affairs (links directly from Form 4d, row 48K)                      Department of Arts, Heritage and the Gaeltacht (links directly from Form 4d, row 48K)
           (part)
                                             Revisions to NFR-02 Policies and Procedures Guide for the Completion of the Annual Financial Statements


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            2.37.1                                                                                                     DOF Income, Dept of Environment, Community and Local Government (links directly from
  63                  DOF Income, Dept of Environment (links directly from Form 4d, row 48L)
            (part)                                                                                                     Form 4d, row 48L)
            2.37.1
  64                  Non DOF Income, National Cancer Screening Board (links directly from Form 4d, 48N)               Deleted
            (part)
            2.38.1    Line 6: Additions at Cost from Non Capital: Expenditure relating to capital purchases funded     Line 6: Additions at Cost from Non Capital: Expenditure relating to capital purchases funded
  65
            (part)    by revenue and captured in the F4.........                                                       by revenue are captured in the F4.....
            2.38.1    Appendix I Fixed Assets Disposals has been added to the AFS Template to collate a detailed       Appendix K Fixed Assets Disposals has been added to the AFS Template to collate a detailed
  66
            (part)    analysis of the following disposals in the year:-                                                analysis of the following disposals in the year:-
            2.39.1    3.1: Work in Progress Land & Buildings: This cell when keyed is validated to equal the sum       3.1: Work in Progress Land & Buildings: This cell when keyed automatically updates cells in
  67
            (part)    of N1(i) Additions from capital funding re: Work In Progress – Land & Buildings, cell E20        N1(i) Additions at Cost from Capital Buildings cell E20
            2.39.1    3.2: WIP Vehcles Buildings: This cell when keyed is validated to equal the sum of N1(i)          3.2: WIP Vehcles: This cell when keyed automatically updates cells in N1(i) Additions at Cost
  68
            (part)    Additions from capital funding re: Work in Progress – Vehicles, cell G20.                        from Capital Buildings cell G20
            2.39.1
  69                  4: Equipment [€7,000(+)]                                                                         4: Equipment
            (part)
            2.39.1    5: Vehicles: This cell when keyed automatically updates cells in N1(i) Additions at Cost from    5: Vehicles: This cell when keyed automatically updates cells in N1(i) Additions at Cost from
  70
            (part)    Capital Vehicles cell G20                                                                        Capital Vehicles cell H20
            2.39.1    Sub Total Additions Capitalised: The total of Additions Capitalised must equal the Total of      Sub Total Additions Capitalised: The total of Additions Capitalised must equal the Total of
  71
            (part)    Additions at Cost from Capital in Ni(1)                                                          Additions at Cost from Capital in N1(i)
                      6: Capital Grants to Outside agencies: For validation purposes this amount must equal the        6: Capital Grants to Outside agencies: For validation purposes this amount must equal the
            2.39.1    total of Appendix C in AFS template for Capital Grants to Outside Agencies. This amount is       total of Appendix C in AFS template for Capital Grants to Outside Agencies. This amount
  72                  also validated to the capital expended on voluntary organisations per Form 2. Capital            populates directly from the capital expended on voluntary organisations per Form 2. Capital
            (part)
                      Grants are initially collated in Part 2 of the AFS Template and transferred into Appendix C on   Grants are initially collated in Part 2 of the AFS Template and transferred into Appendix C on
                      finalisation.                                                                                    finalisation.
                      Line 2 - Non-capital balance due up to Approved Vote: Details of amount at line 2, N3 “Non- Line 2 - Non-capital balance due up to Approved Vote: Details of amount at line 2, N3 “Non-
          2.41.1
  73                  capital balance due up to Approved Vote” reads directly from Note 6 “Revenue advances and capital balance due up to Approved Vote” reads directly from Note 6 “Total balance of
          (part)
                      balances with Corporate Treasury” for current and prior years.                              Approved Vote due from Health Service Executive (HQ)” for current and prior years.
            2.41.1    Line 4A –Other Debtors Vote – this is linked to Appendix D of AFS Template, Non Vote Line 4B – Other Debtors Non Vote – this is linked to Appendix D of AFS Template, Non Vote
  74
            (part)    Column which lists examples of other debtors but also permits free-type.             Column which lists examples of other debtors but also permits free-type.
            2.41.1                                                                                                     Line 7 – Interagency Debtors should be recorded here and eliminates on consolidation. The
  75                  no text in V2
            (part)                                                                                                     amount input will have already been agreed as per Appendix E, Inter Agency Checklist.
                                                                                                             Accruals Non pay Revenue: Automatically Updates fromS8 < 1 Year Cell C15 (Special I&E)
            2.42.1    Accruals Non pay Revenue: Automatically Updates fromS8 < 1 Year Cell C15 (Special I&E)
  76                                                                                                         +S8 < 1 Year Cell E15 (Non Capital) Non Pay Accruals (goods and services received and not
            (part)    +S8 < 1 Year Cell E15 (Non Capital) Non Pay Accruals
                                                                                                             yet invoiced (Appendix A)
            2.42.1    Accruals Non Pay – Voluntary Hospitals & Outside Agencies: Automatically Updates from S8 Accruals Non Pay – Voluntary Hospitals & Outside Agencies: Automatically Updates from S8
  77
            (part)    < 1 Year Cell F16 Non Pay Accruals, Voluntary Hospitals & Outside Agencies               < 1 Year Cell F16 Non Pay Accruals, Voluntary Hospitals & Outside Agencies- Appendix B

                      The information required relates to operating lease charges to the income and expenditure The information required relates to operating lease charges to the income and expenditure
            2.42.2
  78                  accounts. These charges form part of office expenses rent and rates figure Line 35 Form F4C accounts. These charges form part of office expenses rent and rates figure Line 35 Form F4C
            (part)
                      and are disclosed separately in Note 25 on Operating Leases in the Published AFS.           and are disclosed separately in Note 26 on Operating Leases in the Published AFS.
                      The Annual Commitment in 0-1 year under Operating Lease should be broadly similar to the The Annual Commitment in 0-1 year under Operating Lease should be broadly similar to the
            2.42.2
  79                  amount relating to Operating Lease Charges within one year unless a large number of leases amount relating to Operating Lease Charges within one year unless a large number of leases
            (part)
                      have been taken out at the end of the year.                                                have been taken out at or near the end of the year.
                                                                                                                 Matured Liabilities: Value of Matured Liabilities:   This field is used to collate the amount of
                                                                                                                 invoices paid in the following January and beyond which should haven been paid by 31st
                      no text in V2                                                                              December thus representing a matured liability at 31st December:            Sepatate entries are
                                                                                                                 required for the value of Matured Liabilities un-discharged at year end for both Revenue and
                                                                                                                 Capital.




  80        2.42.3
                                             Revisions to NFR-02 Policies and Procedures Guide for the Completion of the Annual Financial Statements


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                                                                                                                         The Vote Directorate have confirmed that the following are not to be included: Staff related
                                                                                                                         payments such as remuneration and travel expenses. Query with invoice - no tax clearance
                                                                                                                         etc. Agreement with grant recipient that funds are not required. The following are to be
                      no text in V2                                                                                      included in Matured Liabilities: Payment procedures must be initiated where a liability has
                                                                                                                         been incurred and when payment is due (matured). In the case of goods and services,
                                                                                                                         payment is due when the service has been provided satisfactorily and the supplier has
  80       2.42.3
                                                                                                                         submitted his account and when optimum advantage has been take of the credit terms, if
                                                                                                                         any, allowed by the supplier

                                                                                                                         In the case of grant payments, payment is due when the grant or benefit payment has been
                                                                                                                         fully approved, processed and when the applicant has fulfilled all the necessary conditions.
                                                                                                                         The grant matured liability should be in accordance with the terms of the grant and shouldn't
                      no text in V2                                                                                      be postponed even at the risk of an excess vote. Invoices with a value of €20,000 (gross)
                                                                                                                         or more which were due for payment on or before 31 December of the relevant year and the
                                                                                                                         respective creditor was only paid in January of the subsequent year should be used.
                                                                                                                         This will be consistent with the requirements from the Capital Finance Teams.

                      Liability to the Exchequer re: disposal proceeds: - Automatically Updates From S8>1 Yr Cell        Liability to the Exchequer re: disposal proceeds: - Automatically Updates From S8>1 Yr Cell
           2.43.1
  81                  F12 (Liability to the Exchequer) which pulls from S13 Cell C17 (Balance on Proceeds of             F12 (Liability to the Exchequer) which pulls from S13 Cell C19 (Balance on Proceeds of
           (part)
                      Disposal account)                                                                                  Disposal account)
                      These cells must be populated as operating lease detail is disclosed as a note to the AFS.         These cells must be populated as operating lease detail is disclosed as a note to the AFS.
           2.43.1
  82                  (Note 25. For Validation purposes, a warning “Have you completed your leases” comes up if          (Note 26) . For Validation purposes, a warning “Have you completed your leases” comes up if
           (part)
                      you had lease information in the previous year but not in the current year                         you had lease information in the previous year but not in the current year
                      All changes are checked a number of times prior to amendment on the final file however as          All changes are checked a number of times prior to amendment on the final file however as
           2.49.1
  83                  each area has specialised knowledge of their own payments we I require sign off on all             each area has specialised knowledge of their own payments a sign off on all names and
           (part)
                      names and consolidated groupings on an area by area basis.                                         consolidated groupings on an area by area basis is required.
                      In List of Headings:
  84       2.50.1     no text in V2                                                                                      Secondment Charges
  85                  Contract Care                                                                                      Deleted
           2.51.1
  86                  Note 12 automatically populates Form 3 for stock details.                                          Deleted
           (part).
                      Lump sums are now analysed as follows: Lump Sums - 2010 Exit schemes VRS (Voluntary                Lump sums are now analysed as follows: Lump Sums - Exit schemes VRS (Voluntary
           2.52.1
  87                  Redundancy Scheme); Lump Sums - 2010 Exit schemes VER (Voluntary Early Retirement                  Redundancy Scheme); Lump Sums - Exit schemes VER (Voluntary Early Retirement
           (part)
                      Scheme); Lump sums Other                                                                           Scheme); Lump sums Other
                      In List of Headings:
  88       2.54.1
                      Disabled Persons Maintenance Allowance                                                             Deleted
  89        2.56      Two references to Government Levy replaced by:                                                     Inpatient Charges
                      Any amendments to correct/align the gross debtor should be done via the Opening Balance
  90       2.56.2                                                                                                        Deleted; subsequent point(s) move up one in numbering sequence.
                      Adjustment row on the S5.
  91       2.57.2     Any amendments to align the gross debtor should be done via the Adjustment column.                 Deleted; subsequent point(s) move up one in numbering sequence.
  92       2.58.2     Any amendments to align the gross debtor should be done via the Adjustment column.                 Deleted; subsequent point(s) move up one in numbering sequence.
  93       2.59.2     Any amendments to align the gross debtor should be done via the Adjustment column.                 Deleted; subsequent point(s) move up one in numbering sequence.
  94       2.60.3     Any amendments to align the gross debtor should be done via the Adjustment column.                 Deleted; subsequent point(s) move up one in numbering sequence.
                      The closing balance is accrued within Patient Debtors Balances which are stated net of bad         Full provision is made for Emergency Department Income debtor balances. The closing
                      debts provision. Two additional columns have been added to this form, i.e. Bad Debts               balance is accrued within Patient Debtors Balances which are stated net of bad debts
  95       2.61.2     Provision “full provision” and balance due at 31 December (net debtor). The gross debtor at        provision. Two additional columns have been added to this form, i.e. Bad Debts Provision
                      1 January should not include any bad debts provision. Instead the full provision should be         “full provision” and balance due at 31 December (net debtor). The gross debtor at 1 January
                      separately shown to arrive at the net debtor.                                                      should not include any bad debts provision. Instead the full provision should be separately
                                                                                                                         shown to arrive at the net debtor.
  96       2.61.3     Any amendments to align the gross debtor should be done via the Adjustment column.                 Deleted; subsequent point(s) move up one in numbering sequence.
                      Value of Matured Liabilities:   This field is used to collate the amount of invoices paid in the
           2.62.1
  97                  following January and beyond which should haven been paid by 31st December thus                    Deleted: now included as part of point 2.42.3
           (part)
                      representing a matured liability at 31st December:
                                                 Revisions to NFR-02 Policies and Procedures Guide for the Completion of the Annual Financial Statements


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                                                                                                                       Pay Accruals (Ànalysis of 5 above). Previous year automatically populates.         Pay Accruals
                         no text in V2
                                                                                                                       details are required for Special I&E, Capital and Non Capital under the following headings:
                         no text in V2                                                                                 ·      Basic Pay
                         no text in V2                                                                                 ·      Employer’s PRSI
  98        2.63.3       no text in V2                                                                                 ·      Allowances
                         no text in V2                                                                                 ·      Overtime
                         no text in V2                                                                                 ·      Night Duty
                         no text in V2                                                                                 ·      Weekends
                         no text in V2                                                                                 ·      On Call
                         no text in V2                                                                                 ·      Other
                         List of Capital Schemes:
  99                     NEW                                                                                           Lifestart - Family Visitor Programme for Travellers
            2.66.1
 100                     NEW                                                                                           Bridging/Interagency Employment - Traveller Women
            (part)
 101                     FECV Project                                                                                  Deleted
 102                     Bio Finger Project                                                                            Deleted
            2.67.1       Expenditure List:
 103                     Funded from HSE Capital Funding                                                               Funded from DOF Capital Funding
            (part)
 104                     Funded from DOF Capital funding from Department of Finance / External Sources                 Funded by departments other than Department of Finance / External Sources
                         Gross Proceeds of all disposals in the year excluding trade in allowances. The amount for     2A Gross Proceeds of all disposals in the year excluding trade in allowances. The amount for
            2.68.1       gross proceeds must be further analysed at the bottom of S13. A detail list of property       gross proceeds must be further analysed at the end of S13. A detailed list of property
 105
            (part)       disposed of, by location, acreage/name of building, date of transfer and sale price is        disposed of, by location, acreage/name of building, date of transfer and sale price is
                         required.                                                                                     required.
                         Interest on Gross Proceeds of all disposals in the year excluding trade in allowances. This 2B Interest on Gross Proceeds of all disposals in the year excluding trade in allowances. This
            2.68.1
 106                     usually occurs which monies are held with the solicitor and interest accrues on the sale usually occurs when monies are held with the solicitor and interest accrues on the sale
            (part)
                         proceeds.                                                                                   proceeds.
            2.68.1                                                                                                   4 Gross Proceeds of all disposals in the year excl trade in allowances – sub total of refs 2A to
 107                     no text in V2
            (part)                                                                                                   3.
            2.68.1
 108                     no text in V2                                                                                 5 Subtotal (lines 1 + 4)
            (part)
            2.68.1
 109                     no text in V2                                                                                 6A Proceeds received by HQ from Areas ( FOR HQ USE ONLY)
            (part)
            2.68.1
 110                     Referencing of points                                                                         3, 6B, 6C and 6D.
            (part)
            2.68.1
 111                     no text in V2                                                                                 7 Balance on Proceeds of Disposals Account – sum of the total of lines 5 to 6D.
            (part)
            2.68.1                                                                                                     The Balance on Proceeds of Disposal Account is further analysed between those pre
 112                     no text in V2
            (part)                                                                                                     01/01/2005 and post 01/01/2005
            2.69.1                                                                                                     All elements as above require manual entry with the exception of row 47 C Other Income,
 113                     no text in V2
            (part)                                                                                                     which populate directly from thetotal of form S19.
            2.72.1       Information entered in S17 automatically updates the Ambulance/Transport Information in
 114                                                                                                                   Deleted
            (part)       F5.
            2.73.1
 115                     no text in V2                                                                                 Medical Consultants – Recoupment of Private Practice Fee Income      ·   Fee Income
            (part)
            2.75.1       http://hsenet.hse.ie/HSE_Central/Human_Resources/Performance_Management_and_Manag http://hsenet.hse.ie/HSE_Central/Human_Resources/PMMI/National_EmploymentMonitoring
 116
            (part)       ement_Information/National_Employment_Monitoring_Unit_NEMU_/                      _Unit_NEMU_/
          Appendix   B
 117                     Agency Services – Clinical – AFS 37a (iv)                                                     Deleted
            (part)
          Appendix   B
 118                     Agency Nurse Fees                                                                             Deleted
            (part)
          Appendix   B
 119                     Medical Locum Fees                                                                            Deleted
            (part)
          Appendix   B
 120                     Other Agency Staff – Clinical                                                                 Deleted
            (part)
                                              Revisions to NFR-02 Policies and Procedures Guide for the Completion of the Annual Financial Statements


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           Appendix B
 121                    Agency Services – Non Clinical – AFS 37a (v)                                                Deleted
             (part)
           Appendix B
 122                    Other Agency Staff- Non Clinical                                                            Deleted
             (part)
           Appendix B
 123                    Agency Services – Other Client/Patient Services AFS 37a (vi)                                Deleted
             (part)
           Appendix B
 124                    Doctors fees and allowances - AFS 37b(iii) (PCRS ONLY)                                      Doctors fees and allowances - AFS 37b(iii) (PCRS and NCSS USE ONLY)
             (part)
          Appendix B
 125                    Dental Treatment Services Scheme - AFS 37D (PCRS ONLY)                                      Deleted
          (part)
          Appendix B
 126                    Dental Treatment Services Scheme – AFS – 37D                                                Deleted
          (part)
          Appendix B
 127                    Pharmaceutical Services - AFS 37E (PCRS ONLY)                                               Deleted
          (part)
          Appendix B
 128                    Pharmaceutical Services - AFS – 37E PCRS ONLY                                               Deleted
          (part)
          Appendix B
 129                    Pharmaceutical Services - PCRS ONLY                                                         Deleted
          (part)
          Appendix B
 130                    Community Ophthalmic Services Scheme - AFS 37F (PCRS ONLY)                                  Deleted
          (part)
          Appendix B
 131                    Community Ophthalmic services scheme - AFS – 37F PCRS ONLY                                  Deleted
          (part)
           Appendix B
 132                    Doctors fees and allowances - PCRS ONLY                                                     Doctors fees and allowances - PCRS and NCSS USEONLY
             (part)
           Appendix B
 133                    Two instances: Hepatitis C Insurance Scheme - AFS 38g                                       Hepatitis C Insurance Scheme FOR HQ USE ONLY - AFS 38G
             (part)
           Appendix B   Non DOF Grant Expenditure - AFS – 38I (Formally Special I&E Expenditure Form 8 Current      Non DOF Grant Expenditure - AFS – 38I (Formerly Special I&E Expenditure Form 8 Current
 134
             (part)     Yr)                                                                                         Yr)
           Appendix B
 135                    Nursing Home Support Scheme (Fair Deal) AFS 40D FOR HSE MIDLAND ONLY                        Nursing Home Support Scheme (Fair Deal) AFS 40D FOR HSE FAIR DEAL ONLY
             (part)
           Appendix B
 136                    Community Drug Schemes (excluding PCRS) AFS-41                                              Community Drug Schemes AFS-41
             (part)
           Appendix C
 137                    AFS – 46a – Private Charges                                                                 AFS – 46A – Private Charges (formerly Maintenance Charges)
             (part)
           Appendix C
 138                    AFS – 46b – Government Levy                                                                 AFS – 46B – Inpatient Charges
             (part)
           Appendix C
 139                    AFS – 46c - Emergency Department Charge                                                     AFS – 46C - Emergency Dept Charge(formerly Out-Patient Charges)
             (part)
           Appendix C
 140                    AFS – 48c Exchequer Revenue Grant – HQ ONLY                                                 AFS – 48C Statutory Redundancy Rebate Claim
             (part)
           Appendix C
 141                    AFS – 48k Non DOF Income – Department of Community Rural & Gaeltacht Affairs                AFS – 48K Non DOF Income – Department of Arts, Heritage and the Gaeleacht
             (part)
           Appendix C                                                                                               AFS – 48l Non DOF Income – Non DOF Income, Department of the Environment, Community
 142                    AFS – 48l Non DOF Income – Non DOF Income, Department of the Environment
             (part)                                                                                                 and Local Government
           Appendix C
 143                    AFS – 48n Non DOF Income – National Cancer Screening Program                                Deleted
             (part)
           Appendix D   Seven separate references on the ICT Capital Chart of Accounts to : AFS 37 A Professional
 144                                                                                                                AFS 37 A(ii) Professional Services (Non clinical)
             (part)     Services (Non clinical)

				
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