Executive agencies within the Scotland territorial programme

Article Abstract:

Centralized financial control in executive agencies within Scotland's territorial program was examined. The performance of the agencies was assessed in the context of the Public Expenditure Survey and the parliamentary system for authorization and accountability. Evidence shows that centralized financial control by territorial departments is an essential continuing aspect of the public expenditure system in Scotland. However, territorial program developments in Scotland and Northern Ireland differ significantly from those in Wales.

Other General Government Support, Accounting Methods NEC, Public Administration & Finance, Agencies NEC, Accounting, Political aspects, Administrative agencies, Government agencies, Government accounting, Decentralization in government, Government decentralization

Assessing capital charging in the National Health Service

Article Abstract:

UK National Health Service (NHS) managers were surveyed to determine their opinions on capital charging which was adopted by the NHS on Apr. 1, 1991. Results show substantial support for the objectives of capital charging despite the implementation problems encountered by Health Boards. Respondents also claim that capital charging will create a smaller NHS estate through reduced investments and increased disposals.

Debt & Capital Management, Research, United Kingdom. National Health Service, Financial management

Charging for capital in the National Health Service in Scotland

Article Abstract:

The system of capital charges in the National Health Service in Scotland is analyzed to evaluate the effectiveness of the system itself and the relationship between capital charges and health expenses planning. Results showed that the valuation of assets tended to be on the high side because of a preference to use the depreciated replacement cost yardstick and to disregard modern methodology when computing assets.

Finance, Measurement, Public health, Expenditures, Public, Public expenditures, Assets (Accounting)