front sheet - kmpt...front sheet title of meeting trust board date 28 march 2019 title of paper...
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Page 1 of 2
Front Sheet
Title of Meeting Trust Board Date 28 March 2019
Title of Paper Financial Performance Report for February 2019 (Month 11)
Author Victoria French, Deputy Director of Finance
Executive Director
Sheila Stenson, Executive Director of Finance
Purpose: the paper is for: Delete as applicable
Consideration: A report containing a positional statement relating to the delivery of the Trust’s functions for which the Board has a corporate responsibility but is not explicitly required to make a decision
Recommendation:
The committee is asked to consider the financial position for month 11 (February 2019). This is consistent with the position submitted to NHS Improvement in the Month 11 Return.
Summary of Key Issues: No more than five bullet points
The Trust has reported a loss of £1.7m at the end of February This is in line with the financial plan submitted to NHS Improvement and is a £0.4m surplus in month. Agency spend is £0.2m above cap. Spend is being driven by high levels of vacancies, which are mitigating the agency overspend financially. The Trust is no longer forecasting to deliver cap at the end of the year. The Cost Improvement Plan has achieved year to date savings of £5.6m, which is adverse to plan year to date. Total forecast CIPs are £6.1m against a target of £6.75m. Capital expenditure was £5.1m as at the end of February which is an underspend of £3.8m against plan. The Trust is now forecasting to underspend by £0.65m by the end of the year which relates to unused contingency. This has been notified formally to NHSI.
Report History:
None
Page 2 of 2
Strategic Objectives: Select as applicable
☐ Consistently deliver an outstanding quality of care
☐ Recruit retain and develop the best staff making KMPT a great place to work
☒ Put continuous improvement at the heart of what we do
☐ Develop and extend our research and innovation work
☒ Maximise the use of digital technology
☐ Meet or exceed requirements set out in the Five Year Forward View
☒ Deliver financial balance and organisational sustainability
☐ Develop our core business and enter new markets through increased
partnership working
☐ Ensure success of our system-wide sustainability plans through active
participation, partnership and leadership
Implications / Impact:
Patient Safety: None
Identified Risks and Risk Management Action: Control total of £1.8m set for 2018/19 CRL and EFL limits set that can be under shot but not over shot.
Resource and Financial Implications: Loss of STF funding if the control total is not delivered
Legal/ Regulatory: Reconciles to NHS Improvement in the Key Data return Delivery of statutory targets
Engagement and Consultation: None
Equality: None
Quality Impact Assessment Form Completed: Yes/ No N/A
Trust Board
Financial Performance ReportFebruary 2019
1
Contents
Page
Executive Summary 3
Statement of Comprehensive Income
- Statement of Comprehensive Income - Trust 4
- Performance by Care Group 5
- Statement of Comprehensive Income - Run Rate 8
- Patient Care Income 9
- CQUIN 10
- Cost Improvement Programme 11
- Forecast 12
Statement of Financial Position
- Summary 13
- 12 month cashflow 14
- Capital Programme 15
Risks and Underlying Position
- Risk Schedule 16
- Underlying position 17
2
Executive Summary
Executive Summary for February 2019 G A R
Income and Expenditure G
Cash G
Agency Cap A
Capital Programme G
Metric DefinitionYTD
Plan
YTD
Actual Forecast
Capital Service CapacityDegree to which the provider's generated income covers its
financial obligations4 3 3
Liquidity (days)Days of operating costs held in cash or cash-equivalent forms,
including wholly committed lines of credit available for
drawdown
4 1 3
I&E Margin I&E surplus or deficit as a proportion of total revenue 3 3 3 Cost Improvement Programme A
Distance from financial planYear to date I&E surplus/deficit compared to year to date
plan1
Agency spend Distance from provider's cap 2 2 1
Rating for Use of Financial Resources 3 2 2
The Trust is performing better than planned at this point in the year and is now forecasting to deliver a score of 2 for
Use of Financial Resources, instead of the planned 3. This is due to forecasting a better I&E position by 31st March.
Capital spend is £5.1m as at the end of February against a planned spend of £8.9m. This
underspend remains due to delays in commencing IT projects, the timing of the completion of the
Boughton and Chartwell Scheme and the timing of schemes related to the reconfiguration of the
inpatient facilities aligned with the property sale. The forecast by the end of the year is to
undershoot CRL by £0.65m, which has been agreed with NHSI.
RAG ratings are based on assessment of the risks around delivery of the forecast outturn for each measure.
Single Oversight Framework - Use of Resources
The Trust reported on plan in month. There continues to be favourable variances across all Care
Groups. The contingency is £1.5m at the end of February. This will all be released in March and will
help to contribute to an expected performance better than plan.
The Trust is forecasting to deliver a £0.4m deficit, £1.4m better than its control total. This includes
underlying improvement of £0.7m matched by £1 for £1 funding from NHSI of £0.7m. This has been
reported formally this month following agreement at Trust Board in February.
The Trust has reported a £0.4m surplus in February, which is in line with the annual plan. Year to date is an
improved position of £1.7m deficit. The control total for 2018/19 is a £1.8m deficit and it has now been
formally notified to NHS Improvement that we are forecasting to deliver £1.4m better than this. This is due
to non recurrent items and not utilising all the held contingency, totalling £0.7m better than plan, which is
matched by expected £0.7m of funding from the NHSI year end bonus scheme.
The underlying position as the Trust nears the end of the financial year is still a £4.4m deficit, nearly £3m
better than the underlying position for 2017/18. This is due to delivery of recurrent efficiencies which has
reduced the gap. However as budgets are completed for 2019/20 the challenge for the organisation will be
how to progress to financial sustainability and breakeven on a recurrent basis, closing this £5m gap.
Agency spend will now not deliver within cap following an increase in medical vacancies and a need to
provide additional support to the Community Mental Health teams following the split between KCC and
KMPT. However additional agency spend is being mitigated financially by underspends on vacancies
elsewhere in the organisation.
The Single Oversight Framework for Use of Resources has improved to a 2 for the first time this year as the
deficit has reduced in line with plan. Liquidity remains a 1 following the sale of a building earlier in the year
The Trust has achieved year to date savings of £5.6m, which is adverse to plan by £0.3m year to
date. Of this, £2.7m has been delivered non recurrently as a result of vacancies or one off benefits.
Total forecast CIPs are £6.1m against a target of £6.75m. Of this £3m is non recurrent and will need
to be addressed in 2019/20 as part of the Trust's underlying deficit.
Focus within business planning is on developing Project Initiation Documentation for the ideas
proposed including key milestones and performance indicators, as well as quality impact
assessments.
The cash balance at the end of the month was £15.3m, which is £14.1m favourable to plan.
The forecast cash position has increased to £12.5m, an increase of £5.2m from the last report. This
is due to the assumption that invoices for the remainder of the capital programme and amounts
due to large creditors, where disputes are yet to be formally cleared will be paid in 2019/20.
The agency spend is £199k above cap year to date, which is a decreased overspend from January
but means that the Trust is now not expecting to deliver within the cap for 2018/19. There has
been an increase in medical agency cover in February and March and nursing agency required to
support the Community Mental Health teams.
3
Statement of Comprehensive Income - Trust
Comparison to Plan Income and Expenditure Commentary
Prior Year
In Month
Prior Year
YTD
Annual
NHSI Plan
Plan Actual Variance Actual Plan Actual Variance Actual Plan
£000 £000 £000 £000 £000 £000 £000 £000 £000
Income
Income from Activities (14,258) (14,739) (481) (14,199) (156,384) (158,313) (1,929) (154,764) (170,644)
Other Operating Income (961) (953) 8 (879) (9,128) (8,440) 689 (9,639) (10,091)
Total Income (15,220) (15,692) (472) (15,078) (165,513) (166,753) (1,240) (164,403) (180,735)
Substantive 10,171 10,030 (141) 9,858 116,429 109,507 (6,923) 107,930 126,691
Bank 408 937 529 859 4,745 10,289 5,544 10,105 5,153
Locum 28 104 76 76 310 1,257 947 845 338
Agency 513 487 (26) 567 5,668 5,867 199 6,325 6,181
Total Pay 11,121 11,558 437 11,360 127,152 126,920 (232) 125,205 138,364
Clinical supplies 140 210 71 186 1,532 1,610 78 1,631 1,672Drugs 269 219 (50) 210 2,953 2,663 (290) 2,793 3,222Other non pay 2,304 2,369 65 2,362 25,229 26,889 1,659 26,220 27,965Total Non Pay 2,713 2,798 86 2,758 29,715 31,162 1,447 30,644 32,859
Total Expenditure 13,833 14,356 523 14,118 156,867 158,082 1,215 155,849 171,223
EBITDA (1,386) (1,335) 51 (960) (8,646) (8,672) (25) (8,554) (9,512)
Post EBITDA
Depreciation 513 444 (69) 522 5,507 5,255 (252) 5,819 6,020
Interest (Receivable)/Payable 78 83 5 77 830 773 (56) 871 906
PDC Dividend 312 325 13 356 3,432 3,497 65 3,916 3,744(Profit)/Loss on disposal and contingent
rent64 63 (1) 68 702 969 267 725 766
966 915 (51) 1,023 10,470 10,495 24 11,331 11,435
Net (Profit) / Loss (420) (420) (0) 64 1,824 1,823 (1) 2,777 1,923
Technical Adjustments (8) (8) 0 (6) (86) (86) 0 (82) (94)
NHSI Control Total (Profit) / Loss (428) (428) (0) 58 1,738 1,737 (1) 2,696 1,829
Current Month - February 2019 Year to DateThe Trust was on plan in February, reporting a surplus
of £0.4m. This has reduced the year to date deficit to
£1.7m.
Income:
Income from Activities includes NHS England contract
above plan due to growth funding higher than
expected; winter pressures funding which is offset by
predominatly pay costs, and cost per case above plan in
month.
Other Operating Income reported on plan this month.
Pay:
Bank spend continues to be considerably above plan
due to high use to cover vacancies and pressures on the
inpatient units. Agency spend in month is marginally
below cap but not significantly enough to bring the year
to date overspend back in line with plan. The pay
overspend in month relates to higher CIP targets in the
latter part of the year.
Non Pay:
Other non pay is close to plan this month. No
contingency was released this month so the balance
remains at £1.5m, consisting of £1.0m planned
contingency and £0.5m unplanned contingency. This
will all unwind in March. Drug spend includes a credit
note from Lloyds for a price switch that hadn't been
actioned last year.
Post EBITDA:
Depreciation remains below plan due to delays in the
capital programme this year, in particular ward
refurbishments. Interest is favourable because the plan
included an assumption of borrowing, and resulting
interest charges, but the Trust has not had to borrow
any additional funds this year.
Technical Adjustments:
This reflects depreciation on donated assets, which is
excluded from the control total calculation.
4
Performance by Care Group
Comments Month on month YTD VARIANCE (£1,548k) Comments Month on month YTD VARIANCE (£1,062k)
Forensic & Specialist Services
The position for February is an underspend of £413k, with a year to date underspend of
£1,548k. This YTD position is due to underspends on pay of £765k, non pay of £269k and an
over-achievement of income of £515k.
Key factors to this position are as follows:
1. Forensic Services are £68k overspent in month (due to underachieved income due to the
delay in repatriation beds, and a pay overspend due to CIP for the Care Group showing
here.) However, FS are £215k underspent YTD. This underspend relates to vacancies only
partly filled with temporary staffing, and an overachievement of income from block
contract adjustments, secondments, FOLs funding, and a occupancy at Brookfield.
2. MHLD are £69k underspent in month, £166k YTD. This is due to vacancies in nursing and
psychology which have now been filled. The AMD costs were recoded to CRCG in February
which significantly increased the in month underspend.
3. Specialist Services are £411k underspent in month, increasing the YTD underspend to
£1,168k. Slippage in the MBU (£393k), MIMHS (£124k) and MHLD (£170k) services are only
partially offset by temporary staffing. Income has over achieved due to reclaimable work in
DSC for multi-processor knees of £174k
Note: In September there was a change to income reporting, with directly attributable
income devolved to the Care Group on a year to date basis.
The position for February is an overspend of £64k, reducing the year to date underspend
slightly to £1,062k.
This position is due to the following key areas:
1. Community Recovery Services - £2,479k vacancy slippage year to date across all staff
groups. Recruitment is ongoing and the vacancy levels are expected to reduce in future
months.This is offset by Agency which the year to date overspend is £981k. This is partially
due to Medical Agency covering vacancies. Recent recruitment means that Agency spend
will reduce in the new financial year. Nurse Agency is also high within the CMHTs due to
KCC caseload management following the KCC/KMPT transition. Drugs are underspent by
£22k in month, bringing the year to date underspend to £143k.
2. Personality Disorders - There is a YTD underspend of £101k. This is due to unfilled
vacancy slippage of £135k, offset by an overspend on Patient Travel Expenses of £25k.
3. Single Point of Access - SPOA is underspent by £299k YTD, mainly due to vacancy slippage
after Agency costs. There has been difficulty recruiting to these posts, so this is likely to
continue.
4. Community Recovery Management - There is a YTD overspend of £969k. £717k is due to
the non achievement of the Care Groups CIP target. £78k is due to the AMD cost YTD
moving from MHLD which now sits under Forensics. There are also several unfunded posts
on this cost centre which are being picked up as part of budget setting.
Community Recovery
-7,000
-5,000
-3,000
-1,000
1,000
3,000
Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
£0
00
Budget
Actual
500
1,000
1,500
2,000
2,500
3,000
3,500
Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
£0
00
Budget
Actual
5
Performance by Care Group
Th
e
Comments Month on month YTD VARIANCE (£1,171k) Comments Month on month YTD VARIANCE (£49k)
Acute Older People
The February position is an underspend of £151k, and the year to date position is now a
£1,171k underspend.
This is due to the following key areas:
1. Inpatient Services are £1,025k underspent of which £456k relates to the wards. North
Kent wards continue to have pressures with observations as a result of more acutely unwell
patients being treated in the North. Vacancies are not necessarily being covered due to
difficulties obtaining temporary staff. Admin and Psychology are underspent due to
vacancies which the Care Group are having difficulties recruiting and covering.
2. The Liaison Teams and Management are underspent by £92k. The Management budget
contains the Non Recurrent savings achieved. The remainder is due to vacancies in
management which are in the process of being filled following the Management
restructure and vacancies within the Liaison Services which are not always covered due to
difficulties obtaining temporary staffing.
3. CRHT Teams are underspent by £276k. The NK teams are overspent due to high case
loads and supervising the POS teams which is offsetting underspends caused by vacancies
on the EK and WK teams whare are not always covered.
This is offset by the Place of Safety teams, which are £222k overspent. £210k of this relates
to the North Kent team, £4k relates to the East Kent Team and £7k relates to the West Kent
team.
The February position is an overspend of £7k, with a year to date underspend of £49k.
The year to date position is due to the following key areas:
1. Overspend on Management £176k (mainly due to Non Recurrent CIP achievement).
2. Underspends on Inpatient Services in particular on the wards totalling £135k.
3. Underspends in Community Services of £291k mainly due to unfilled vacancies.
4. Underspends in Psychology of £91k mainly due to vacancies.
This is offset by Continuing Healthcare which is overspent by £303k. The spot bed income
ceased in Sept 18. The number of available beds has not reduced as anticipated resulting in
the service overspend. Discussions are ongoing with the commissioners regarding this
service.
500
1,000
1,500
2,000
2,500
3,000
Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
£0
00
Budget
Actual
500
1,000
1,500
2,000
2,500
Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
£0
00
Budget
Actual
6
Performance by Care Group
Chief Executive and Board YTD VARIANCE £88k
Operations YTD VARIANCE (£59k)
Executive Nursing YTD VARIANCE (£388k)
Workforce & Org. Development YTD VARIANCE (£210k)
Medical Directorate YTD VARIANCE (£485k)
Finance and Resources YTD VARIANCE £1,557k
Transformation YTD VARIANCE £208k
Estates & Facilities YTD VARIANCE £927k IM&T YTD VARIANCE (£173k)
Risk Share YTD VARIANCE £1,939k Performance YTD VARIANCE (£218k)
The year to date variance of £1,557k is mainly due to a write off of assets within Corporate
Costs, and a shortfall of OATS income of £334k. There is an underspend on pay costs within
the Finance Department (£105k) mainly due to maternity leave and vacancy slippage. Most
of these vacancies have now been filled, with the final postholders due to commence in
April.
The year to date overspend of £927k, relates to £364k due to utilities. There are higher
costs due to the transfer of In House Maintenance to out-sourcing which started in July.
The winter months have seen a huge increase in Reactive Maintenance £301k. The position
includes £281k relating to the new Catering Contract where the budget is currently against
the wards. This is being addressed as part of budget setting.
Support Services
Risk Share Placements has a year to date overspend of £1,939k, this is caused by higher
placements than planned and high transport and specialling costs.
The year to date underspend is mainly due to unfilled vacancies within Workforce £111k
and Communications £59k. There is an underspend of £16k against Software Licences, and
we have received £20k in income for Mental Health Workforce Workstream Support.
IM&T has a year to date underspend of £173k. This includes unfilled staffing vacancies
£132k, depreciation underspend of £167k and income of £100k from KCC for Rio, and
Department of Health funding. This is offset by overspends of £176k on Software licences
and network cost. External Storage costs are also overspend by £20k, and there is an
overspend on Amortisation of assets of £22k.
The underspend position is mainly driven by higher PGME income and training posts left
vacant on rotation within this budget.
The year to date overspend of £88k is due to temporary cover for the Company Secretary
post, and providing other support until the end of March.
Operations has a year to date underspend of £59k, mainly due to vacancies within the
Admin & Discharge Team (Patient Flow).
The year to date overspend of £208k is due to £227k Moorhouse fees and £27k recruitment
fees for the new Executive Director, offset by £35k PMO vacancies which are currently
being recruited. There is also a £14k underspend on Training Expenses.
Executive Nursing and Quality has a year to date underspend of £388k. This is due to
vacancies across the service £154k, that are currently being recruited to, legal losses &
negligence claims provision underspend of £106k, and an over achievement on income of
£91k.
Performance is showing a year to date underspend of £218k as at February due to unfilled
vacancies and underspending in all the teams.
500
1,000
1,500
2,000
2,500
3,000
3,500
Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
£0
00
Budget
Actual
7
Statement of Comprehensive Income - Run Rate
13 Month Run RateFeb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Jan-19 Feb-19
£000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000
IncomeIncome from Activities (14,199) (14,168) (13,947) (13,988) (14,113) (14,814) (14,459) (14,230) (14,224) (14,372) (14,668) (14,758) (14,739)Other Operating Income (879) (2,464) (734) (734) (724) (830) (655) (761) (785) (846) (753) (663) (953)
Total Income (15,078) (16,632) (14,681) (14,722) (14,837) (15,645) (15,114) (14,992) (15,009) (15,218) (15,422) (15,422) (15,692)
ExpenditureSubstantive 9,858 10,233 9,826 9,879 9,790 10,439 9,927 9,926 9,903 9,816 9,874 10,097 10,030Bank 859 1,026 850 875 859 1,123 957 969 915 917 1,007 880 937Locum 76 74 82 87 96 83 89 91 136 244 110 135 104Agency 567 598 702 752 592 614 533 255 522 445 414 549 487Total Pay 11,360 11,931 11,460 11,593 11,338 12,259 11,505 11,240 11,476 11,423 11,404 11,662 11,558
Clinical supplies 186 161 106 130 134 162 83 142 164 165 158 155 210Drugs 210 209 259 241 211 240 234 265 220 278 236 260 219Other non pay 2,362 2,566 2,573 2,422 2,943 2,668 3,003 2,922 1,973 2,023 1,965 2,027 2,369Total Non Pay 2,758 2,936 2,938 2,793 3,288 3,070 3,320 3,330 2,357 2,466 2,360 2,442 2,798
Total Expenditure 14,118 14,868 14,398 14,386 14,626 15,329 14,825 14,570 13,834 13,889 13,764 14,103 14,356
EBITDA (960) (1,764) (282) (337) (211) (315) (289) (422) (1,175) (1,330) (1,657) (1,318) (1,335)
Post EBITDA 1,023 7,943 911 934 823 945 924 921 926 947 1,318 930 915
Net (Profit) / Loss 64 6,178 628 598 612 630 635 500 (249) (383) (339) (388) (420)
Commentary:
Income from Activities has remained consistent in the past few months. Other Operating Income decreased in January due to aged debt write offs, for which the provision was included
under non pay. This has now reverted back to the previous trend in February.
Substantive staffing continues on trend, with a slight decrease from January following the bank holiday enhancements paid for the Christmas period. July included the impact of the
first four months of the pay award. Agency spend has decreased again in February and this relates to nursing staff, particularly in Acute. Shifts are either being covered by bank or
agency workers and this is fluctuating month on month.
Other non pay includes the contingency which remains at £1.5m at the end of February, as well as one off consultancy costs for PMO support.
Post EBITDA is back to normal levels following the increase in December relating to property disposal costs. The March 2018 Post EBITDA figure includes a £3.2m Land Impairment due
to the MEA alternative site adjustment and a £0.5m impairment for the St. Martins Hospital site.
8
Patient Care Income
Annual
Budget* Actual Variance Budget* Actual Variance Budget
£000 £000 £000 £000 £000 £000 £000 £000
NHS Ashford CCG (803) (798) 5 (803) (8,838) (8,781) 57 (9,642)
NHS Canterbury & Coastal CCG (1,553) (1,543) 10 (1,553) (17,088) (16,976) 111 (18,641)
NHS South Kent Coast CCG (1,546) (1,536) 10 (1,546) (17,007) (16,896) 111 (18,553)
NHS Thanet CCG (1,361) (1,479) (118) (1,369) (14,993) (15,064) (72) (16,355)
NHS Medway CCG (1,712) (1,652) 61 (1,711) (18,835) (18,717) 118 (20,548)
NHS Swale CCG (675) (713) (37) (675) (7,428) (7,465) (37) (8,103)
NHS Dartford, Gravesham & Swanley CCG (1,277) (1,277) 0 (1,277) (14,047) (14,047) 0 (15,324)
NHS West Kent CCG (2,672) (2,677) (5) (2,632) (29,387) (29,134) 253 (32,058)
LD Alliance (349) (349) 0 (349) (3,844) (3,844) 0 (4,194)
NHS England (1,960) (2,175) (214) (1,726) (21,099) (21,392) (293) (23,059)
Block Contract - Other (272) (328) (57) (28) (2,823) (3,048) (225) (3,094)
Total Fixed value contracts (14,181) (14,527) (346) (13,671) (155,388) (155,365) 23 (169,571)
Clinical Partnerships providing mandatory services
(including S75 agreements)(95) (18) 77 (71) (1,048) (661) 387 (1,143)
Short term episodic treatment - Cost and Volume
Contract Revenue(64) (107) (43) (84) (701) (989) (288) (765)
Other - Cost and Volume Contract Revenue (166) (86) 80 (122) (1,816) (1,299) 517 (1,982)
Total Cost Per Case (230) (193) 37 (206) (2,517) (2,288) 229 (2,747)
Total Patient Care Income (14,507) (14,739) (232) (13,947) (158,953) (158,313) 639 (173,461)
Top 4 Commissioning areas against Budget
Commentary
Fixed value contracts YTD variance £23k adverse
Contracts have been varied to remove Incentivisation funding (East) and to
include demographic growth above plan (NHSE). All contract values have been
confirmed through the STP contract alignment exercise.
Delays in new developments have created adverse variances for MBU and Core
24 income.
Additional new developments include further Perinatal Mental Health funding
and funding to extend CJLADs provision to magistrate's courts (both recurrent),
funding for winter pressures and Suicide Prevention projects and additional
Forensic Aftercare contracts (all non-recurrent).
CQUIN is currently accounted for at full value but this remains a risk to the
financial position and a level of failure has been built into the forecast.
Clinical Partnerships YTD variance £387k adverse
Detox services lower than plan (£152k) due to occupancy below plan. This could
be mitigated by selling beds as private patient income.
TGU Guernsey income ceased end July, mitigated by the charging of one
additional bed on TGU as repatriation income.
Short term episodic treatment YTD variance £288k favourable
Brookfield occupancy remains above plan
Frank Lloyd Spot Bed income has been a non-recurrent favourable variance
Other - Cost and Volume Contracts YTD £517k adverse
OATS activity lower than plan £249k
Patient Care Income by Type
In monthPrior
Month
Year to date
*NOTE: The Budget used here is the ledger budget. This is to reflect in year changes and will differ from the Annual Plan values used in other areas of this report
0
1,000
2,000
3,000
4,000
Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
Mo
nth
ly in
com
e
(£0
00
)
North Kent CCGs
Budget
Actual
0
1,000
2,000
3,000
4,000
5,000
6,000
Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
Mo
nth
ly in
com
e
(£0
00
)
East Kent CCGs
Budget
Actual
0
500
1,000
1,500
2,000
2,500
3,000
Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
Mo
nth
ly in
com
e (
£0
00
)
West Kent CCGs
Budget
Actual
0
500
1,000
1,500
2,000
2,500
Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
Mo
nth
ly in
com
e (
£0
00
)
NHS England
Budget
Actual
9
CQUIN Position
CQUIN Summary 2018/19
Quarter 1 Quarter 2 Quarter 3 Quarter 4 Total RAG
Total Risk
identifiedPercentage
Risk
Risk already
realised
£000 £000 £000 £000 £000 RATING £000 % £000
Length of Stay 111 111 111 111 442 G 0 0% 0
1a Staff Health and Wellbeing 0 0 0 136 136 R 136 100% 0
1b Healthy Food 0 0 0 136 136 G 0 0% 0
1c Flu vaccine 0 0 0 136 136 A 102 75% 0
3a Cardio metabolic assessment 35 0 0 291 325 A 163 50% 0
3b Collaboration with primary care 16 41 8 16 81 A 41 100% 65
4 MH in A&E 0 81 0 325 407 A 102 25% 0
5 Transition from CAMHS 20 183 0 203 407 A 203 50% 203
9a Tobacco screening 5 5 5 5 20 G 0 25% 0
9b Tobacco advice 20 20 20 20 81 A 20 25% 15
9c Tobacco referral 25 25 25 25 102 A 25 25% 19
9d Alcohol screening 25 25 25 25 102 A 25 25% 19
9e Alcohol advice and/or referral 25 25 25 25 102 A 25 25% 19
STP Engagement 0 0 0 1,356 1,356 G 0 0% 0
Total 283 517 220 2,811 3,832 843 22% 341
Comments:
The SLA Team are in the process of meeting with all commissioners regarding the Q3 milestone submissions. The meeting with East Kent CCGs was positive as KMPT achieved all
but one of Q3 milestones around Tobacco Brief Advice. As in previous months the main elements of the CQUIN programme relate to Q4 evidence and as such the financial
forecast is relatively unchanged. The slight increase from last month's forecast will be managed within the overall position.
The main areas to note are :-
• Staff Health and Wellbeing -. The result of the staff survey has now been published and report shows a decline in the scores for the CQUIN.
• Flu Vaccine – the Trust vaccinated 54% of the applicable staff members in 2018/19, this equates to an achievement of 25% of the overall CQUIN funds available.
• Cardio metabolic – KMPT is forecasting to meet the Acute element in full and partially achieve the community and EIP elements – this is expected to deliver 50% of the funds
available
• GP Comms – The CQUIN team and Assistant Medical Director have engaged with GP leads across the county to work on a major element of the CQUIN which is around shared
care protocol. The protocol is underway. It is anticipated that the Trust will achieve at least 50% of the CQUIN value.
• CAMHS – the historic issues have been focussed on and the team are confident they will be met going forward. The risk already realised relates to Q1-3 activities.
• MH in A&E- This is a new risk. Acute Hospitals in the North and West part of the county may not achieve one of milestones in Q4 relating to ECDS coding. This is a shared CQUIN
with the Acute provider and this element relates to clinical coding with the ED department. There are on going discussions with commissioners to reduce target improvement for
ECDS coding as non compliance will lead to 25% loss of CQUIN income.
10
Cost Improvement Programme
Care GroupPlan
(£000)
Actual
(£000)
Variance
(£000)
Plan
(£000)
Actual
(£000)
Variance
(£000)
Plan
(£000)
Forecast
(£000)
Variance
(£000)Acute 155 72 (83) 1,176 1,261 85 1,331 1,322 (9)OPCG 196 43 (153) 1,018 1,000 (18) 1,214 1,043 (171)FSSCG 109 77 (32) 1,051 1,048 (3) 1,160 1,147 (13)CRCG 131 54 (77) 1,263 760 (503) 1,394 837 (557)IM&T 18 16 (2) 172 176 4 193 192 (1)Estates 46 72 26 303 240 (63) 353 320 (33)
Facilities 46 33 (13) 291 211 (80) 337 251 (86)
Finance 19 26 7 76 290 214 91 316 225
Performance 4 4 0 44 45 1 49 49 0
Workforce & OD 10 11 1 109 125 16 117 136 19
Transformation 5 1 (4) 52 15 (37) 57 17 (40)
C.O.O. 5 7 2 39 75 36 44 82 38
Exec Nursing 22 17 (5) 185 189 4 207 206 (1)Medical 17 17 (0) 187 186 (1) 205 203 (2)
Total 783 451 (331) 5,966 5,619 (347) 6,752 6,119 (632)
Recurrent 651 273 (378) 4,504 2,878 (1,626) 5,157 3,181 (1,977)Non Recurrent 132 179 47 1,462 2,741 1,279 1,595 2,939 1,344
The Trust
has
In Month Year to Date Commentary:
In February the Trust reported £331k adverse to plan in
month, and £347k adverse year to date. The current forecast
outturn is £6,119k, which is 91% of the total 4% CIP target
and an adverse variance of £632k. The total savings plan of
£6,752k includes non recurrent schemes of £1,595k that
have a forecast of £2,939k against them rather than the
initial recurrent schemes planned. This has an impact on the
underlying deficit of the Trust because these savings are not
expected to feature in 2019/20 position and therefore have
to be funded back.
Key areas of variance year to date sit within OPCG, CRCG and
Estates and Facilities. CRCG had anticipated savings from a
review of staffing that has not yet commenced. Estates were
planning to deliver benefits from consolidating buildings and
rental charges that have not materialised. In Facilities, the
catering outsource was planned to occur sooner in the
financial year so this slippage will be recovered in 2019/20
as full year effect.
CIP meetings have recently taken place where Care Groups
have been tasked with planning services within their
2019/20 financial envelope including identifying their 4% CIP
schemes. Draft PIDs have been sent out and are exprected
to be completed with detailed plans to support the
overarching annual plan submitted to NHSI on 4th April
2019.
Forecast
11
Forecast
Prior Year Actual Forecast2017/18
Outturn Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Jan-19 Feb-19 Mar-19 Outturn Plan Variance
£000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000Income
Clinical income (166,831) (13,947) (13,988) (14,113) (14,814) (14,459) (14,230) (14,224) (14,372) (14,668) (14,758) (14,739) (13,838) (172,151) (170,644) (1,507)
Other Operating Income (10,323) (734) (734) (724) (830) (655) (761) (785) (846) (753) (663) (953) (782) (9,222) (10,091) 869
Total Income (177,154) (14,681) (14,722) (14,837) (15,645) (15,114) (14,992) (15,009) (15,218) (15,422) (15,422) (15,692) (14,620) (181,373) (180,735) (638)
Expenditure
Substantive 118,163 9,826 9,879 9,790 10,439 9,927 9,926 9,903 9,816 9,874 10,097 10,030 10,082 119,588 126,691 (7,103)
Bank 11,131 850 875 859 1,123 957 969 915 917 1,007 880 937 945 11,234 5,153 6,081
Locum 919 82 87 96 83 89 91 136 244 110 135 104 102 1,359 338 1,021
Agency 6,924 702 752 592 614 533 255 522 445 414 549 487 561 6,428 6,181 246
Total Pay 137,136 11,460 11,593 11,338 12,259 11,505 11,240 11,476 11,423 11,404 11,662 11,558 11,690 138,609 138,364 246
Clinical supplies 1,792 106 130 134 162 83 142 164 165 158 155 210 142 1,752 1,672 80
Drugs 3,002 259 241 211 240 234 265 220 278 236 260 219 243 2,906 3,222 (316)
Other non pay 26,325 2,589 2,422 2,943 2,668 3,003 2,922 1,973 2,023 1,965 2,027 2,369 1,065 27,969 27,965 4
Total Non Pay 31,119 2,954 2,793 3,288 3,070 3,320 3,330 2,357 2,466 2,360 2,442 2,798 1,449 32,627 32,859 (232)
168,256 14,414 14,386 14,626 15,329 14,825 14,570 13,834 13,889 13,764 14,103 14,356 13,139 171,236 171,223 13
EBITDA (8,898) (267) (337) (211) (315) (289) (422) (1,175) (1,330) (1,657) (1,318) (1,335) (1,481) (10,137) (9,512) (624)
Post EBITDA 12,321 911 934 823 945 924 921 926 947 1,318 930 915 904 11,399 11,435 (36)
Net (Profit) / Loss 3,423 644 598 612 630 635 500 (249) (383) (339) (388) (420) (576) 1,262 1,923 (661)
Donated Depreciation (589) (8) (8) (8) (8) (8) (8) (8) (8) (8) (8) (8) (8) (94) (94) 0
Adjusted Net (Profit) / Loss 2,834 636 590 604 622 627 492 (257) (390) (347) (396) (428) (584) 1,169 1,829 (661)
Monthly Profile
Commentary:
The Trust is now forecasting to deliver better than its control total as agreed with NHS Improvement, albeit with a marginal breach to the agency cap of £246k. This is as a result of one off non recurrent
benefits taken during 2018/19 which has included addressing the £458k gap created by the pay award funding being insufficient to cover costs, reviewing bad debt provisions and receiving additional
income for previously unfunded services such as Community Forensic teams of £0.7m.
The over achievement of clinical income includes £2.2m funding for the 2018/19 pay award and £0.7m income received from NHS England for Community Forensic teams, offset by provisions for disputes
£1.0m and CQUIN failure £1.2m relating to both 2017/18 and 2018/19 anticipated.
Pay is forecast to be over spent by £0.8m due to the pay award (mostly funded), offset by an underspend on vacancies not being filled in Support Services.
Non pay includes use of the planned £1.8m contingency to support unfunded pressures and reversal of £1.4m prior year doubtful debt accruals.
The EBITDA variance is mainly due to an underspend on depreciation following slippage on capital schemes, as well as the write off of Assets under Construction in December.
12
Statement of Financial Position - Summary February 2019
Opening 17-18 Actual Movement Year End Plan£ '000 £ '000 £ '000 £ '000
Non-current assets
Property Plant and Equipment 139,906 133,497 6,409 135,659 135659
Intangible Assets 984 668 316 522 522
Other non-current receivables 533 450 83 437 437
Total non-current assets 141,423 134,616 6,807 136,618 136618
Current Assets
Trade and other receivables 8,523 6,562 1,961 7,126 7126
Assets Held for Sale 5 0 5 0 0
Cash and cash equivalents 5,083 14,367 (9,284) 3,639 3639
Total current assets 13,611 20,929 (7,318) 10,765 10765
Current Liabilities
Trade and other payables (15,131) (17,881) 2,750 (13,850) -13850
Provisions (672) (637) (35) (524) -524
Borrowings (833) (818) (15) (817) -817
DH Capital Loan (800) (800) 0 (800) -800
Total current liabilities (17,436) (20,137) 2,701 (15,991) -15991
NET CURRENT ASSETS (3,825) 792 (4,617) (5,226)
Total non-current liabilities (17,354) (15,638) (1,716) (15,656) -15656
TOTAL NET ASSETS 120,244 119,769 475 115,736 115736
TOTAL TAXPAYERS EQUITY (120,244) (119,769) (475) (115,736) 115736
Statement of Financial Position Commentary Over 90 Day Debt
Principal Aged Debts
13/14 Total £ 542k 14/15 Total £58k 15/16 Total £146k 16/17 Total £96k
- £ 479k EK QIPP - £ 58k High Weald - £ 93k Medway Overseas - £ 18k Medway Overseas
- £ 46k EK Section 117 - £ 53k High Weald - £ 78k High Weald
- £ 17k High Weald
The Medway CCG overseas debt has now been agreed with payment expected in March.
Aged Debt Analysis 2018-19
Current Assets:
The largest elements of the movement of £1,961k in trade and other receivables remains a reduction in debtors of
£2,448k relating to growth funding, incentivisation funding and continuing health care, £1,817k of STF funding relating the
17/18 Q4 payment and the £338k PDC Dividend Receivable reduction as the September payment was reduced to unwind
the amount owed from 2017/18.
Current Liabilities:
The movement of £2,701k remains predominately due to a £2.3m reduction in Capital expenditure accruals since the
beginning of the year, offset by £1.4m of outstanding amounts owed to NHS Property Services, currently on hold pending
formal confirmation of the services provided, and the accrual for the March 2019 dividend payment currently of £1.6m.
Creditor payments:
We carefully review each payment run and majority of outstanding invoices are paid on time.
External Financing:
• The Trust received £1.35m PDC funding for the Mother and Baby Unity capital scheme during August.
• Variances to plan for Property, Plant and Equipment are detailed on page 15 of this report.
• Detailed explanation with regards to movement in Cash and Cash Equivalents is on page 14
The target for over 90 day debt for the Trust is that over 90 day debt must be less than 5% of overall debt. This
target has not been achieved in February 2019.
2287
954 581 734 831 593
964 938 570 657
2287
1038
0
944
914
386 591 371 606
454 595
540
117
856
0
1174
825
292
208 105 95
425 361
767
443
79
0
831
995
283 263
64 47
93 331
193 221
244
0
2204
2906
2603
2799
2876 2709
2624 2413
2575 2631
3102
1998
0 0
1000
2000
3000
4000
5000
6000
7000
8000
> 90 Days
61-90 Days
31-60 Days
< 30 Days
Current
13
12 Month Cashflow
Cash flow as at February 2019
Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Jan-19 Feb-19 Mar-19 £ '000
Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Forecast Opening Cash Balance 5,083
£000's £000's £000's £000's £000's £000's £000's £000's £000's £000's £000's £000's Deficit 18/19 (1,923)
TOTAL CASH B/FWD 5,083 5,079 5,458 4,876 9,181 10,040 8,306 8,259 8,187 13,499 13,908 15,280 Add back depreciation and impairment 6,020Operating Cash flow - inflow/(outflow) 4,097
Revenue Receipts 15,489 16,834 13,913 17,088 16,839 15,040 15,637 15,767 14,764 14,925 15,979 17,901 Capital Programme 18/19 (10,260)
STP Funding 0 0 0 1,817 0 0 0 0 309 0 0 464 Capital Requirement - inflow/(outflow) (10,260)
Loan 0 0 0 0 0 6 0 0 0 0 0 0 Capital repayment on loans/leases/PFIs (1,633)
TOTAL RECEIPTS 15,489 16,834 13,913 18,905 16,839 15,046 15,637 15,767 15,073 14,925 15,979 18,365 Working Capital 16Financing Requirement (1,617)
Pay (9,872) (9,849) (9,811) (9,887) (10,396) (10,385) (10,049) (10,075) (10,028) (10,116) (10,224) (10,094) Cash Requirement (7,780)
Non-Pay (5,224) (5,443) (4,411) (4,024) (5,378) (4,254) (5,388) (5,020) (5,506) (3,515) (3,932) (7,203) Disposals
Capital (397) (755) (272) (690) (1,556) (607) (248) (336) (547) (884) (451) (1,920) St Martins 4,986
Loan repayment 0 (409) 0 0 0 0 0 (407) 0 0 0 0 PDC Mother and Baby Unit 1,350
Dividend payment 0 0 0 0 0 (1,534) 0 0 0 0 0 (1,950) Cash Inflows 6,336
TOTAL PAYMENTS (15,493) (16,455) (14,494) (14,600) (17,330) (16,780) (15,684) (15,839) (16,081) (14,516) (14,607) (21,167) Net Cash Movement - inflow/(outflow) (1,444)Closing Cash Position 3,639
Net Cash Inflow/Outflow (4) 379 (581) 4,304 (490) (1,734) (47) (72) (1,008) 410 1,372 (2,802) Achievement of Plan
Capital Sale Proceeds 0 0 0 0 0 0 0 0 6,320 0 0 0
PDC Financing Transactions 0 0 0 0 1,350 0 0 0 0 0 0 0
TOTAL CASH & CASH EQUIVALENT 5,079 5,458 4,876 9,181 10,040 8,306 8,259 8,187 13,499 13,908 15,280 12,478 £000
Opening cash 2018/19 5,083
NHSI Annual Plan 4,562 2,524 2,624 2,464 3,632 1,289 1,189 1,159 1,100 1,110 1,146 3,639 Closing cash 2018/19 (12,478)
Cash (increase) / reduction (7,395)
Items not included in EFL (284)
External Financing Requirement (7,679)
External Finance Limit 1,162
Cash Flow Financing 1,162
Other Capital Receipts 0
External Financing Requirement (7,679)Under/(Over) spend against EFL 8,841
Comments:
2018 - 19 Cash Plan
The closing cash book position at the end of February is £15.3m (this is £0.9m higher that the balance sheet position due to the timing of the last payment run) which is £14.1m higher than plan and the main transactions to highlight
remain as:
Annual Cash Flow
The Trust is managing its Cash resources within the set
External Financing Limit (EFL).
• Collection of debtors mainly relating to payment by the East Kent CCGs of withheld monies.
• Pay costs are lower than the original plan due to substantive vacancies.
• Cash payments for capital schemes are lower year to date, due to slippages on the capital programme.
• The receipt of £6.32m for the sale of a building which was originally planned for March 2019.
The forecast to year end cash position has been increased to £12.5m which is £8.8m higher than planned.
The previous report to the commitee highlighted a year end cash forecast of £7.3m. This has been increased by £5.2m to £12.5m as a result of the invoices relating to the remainder of the capital programme and for the outstanding
amount owed to NHS Property Services which are now assumed to be paid in cash terms after the year end.
02,0004,0006,0008,000
10,00012,00014,00016,00018,000
Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
£0
00
's
Progress against the Cash Plan 2018-19
Plan
Actual
Forecast
Min Cash Bal
14
Capital Programme
Capital Resource Limit£000 £000
Funded by:
Plan CRL Limit 3,924 Own resources 6,062Adjustments: - MBU 1,350 Adjustments: - MBU 1,350Adjustment for PFI Lifecycle Costs 77 Adjustments: - Pharmacy System 12Adjustments: - Pharmacy System 12
Loan payment (800)
PFI unitary charge - capital repayment (681)
Finance lease capital repayment (151)
Net Cash Movement (429)
Expected CRL 5,363 Available Resources: 5,363
NBV sale of assets 4,986Planned gross capital spend 10,349
Capital Expenditure 2018/19
Annual
PlanPlan Actual Variance Forecast
£000 £000 £000 £000 £000
Expenditure:
Strategic Schemes 7,435 6,208 3,106 (3,102) 4,012
Operational capital 1,689 1,578 1,220 (357) 3,607
IM&T 1,213 1,213 833 (380) 2,081
Total 10,337 8,999 5,160 (3,839) 9,699
Asset Disposals:
Sale of Assets - St Martins (4,986) 0 (4,986) (4,986) (4,986)
Total (4,986) 0 (4,986) (4,986) (4,986)
CRL 5,351 8,999 174 (8,825) 4,713
Over/(Under) shoot against CRL (650)
Year to Date
The capital expenditure forecast below assumes the sale proceeds for St Martins Hospital. This is a variance to
the NHSI return which requires the Trust to remove the spend to be financed from the proceeds until they are
Comments
The capital programme for 18/19 is £10.3m, which is financed from £1.4m PDC for the
Mother and Baby Unit, £5m from the sale of property (received as a cash receipt in
December 2018) and the remainder from internally generated resources. These are
depreciation less the repayment of principal on the current Loans, Leases and PFI
contracts.
The Trust has spent £5.1m year to date against the plan of £8.9m. The £3.8m underspend
relates to the following:-
IT projects £380k underspend due to a delay in the Video Conferencing and Electronic
Observations and the HSCN projects
Strategic Schemes £3.1m underspend due to the revised timing of the Boughton and
Chartwell project, and the difference in timing of the projects relating to the
reconfiguration of the inpatient facilities due to the delay in the sale of a property.
Operational Capital £357k underspend is due to the reconfiguration of schemes due to
service requirements changing.
The Trust is currently forecasting to underspend against the capital programme by £650k at
year end.
15
Risk Schedule
Risk Description
CIPS (5216)
Managing within available resources and delivery of CIP. All schemes to be
delivered whilst maintaining safety and quality and avoiding unfunded
restructuring costs.
Y 632 604 28Non recurrent benefits from Risk Share and Support Services underspend.
Risk reflects the forecast CIP gap, see CIP page 11
NHS debts
Prior year NHS debts that have yet to be resolved. Settlement may result in
credit notes being raised. All disputes assumed to be paid in full (risk share risk
identified separately)
N 390 404 (14)
Remaining unpaid 16/17 and prior debt excluding risk share. For local CCGs
recovery being escalated via the formal contract performance meetings.
Will refer to arbitration if resolution cannot be obtained (See SOFP page
13).
CQUIN (4863) / KPI
Penalties
Managing delivery of CQUIN goals within available resources + delivery of key
SLA targets and avoiding KPI penaltiesY 617 617 0 Current risk reflects worst case scenario for CQUIN failure (see page 10).
Agency CapThe level of spend YTD is in excess of cap therefore the controls assumed to
deliver the outturn of cap must be delivered.Y 246 145 101 Monthly reports to EMT and scrutiny at QPR meetings
CHC
A plan is currently being developed jointly with the commissioners regarding the
potential step down of this unit in year. This is delaying reducing bed occupancy
to the level of beds funded.
Y 120 120 0Joint work streams being set up between CCGs and KMPT to manage
service change.
Addiction ServicesThe occupancy is not achieving as expected therefore the service is not
delivering a contribution.Y 25 25 0
Focus on promotion of services and the overall reduction in pathways costs
from a bespoke addiction service.
2,030 1,915 115Mitigations Deliver CIP (632) (604) (28)
Obtain payment from the CCGs for prior year disputes (390) (404) 14
Release bad debt provisions (1,008) (907) (101)
0 0 0
Other Risks
Cash (4762) achieve EFL
statutory target
If the over spend and debtor risks are not mitigated there will be insufficient
cash to meet our liabilities.0 0 0
Close monitoring of payment runs. Detailed report to FPC. Monthly senior
team meeting to review debt and monthly reporting to contract meetings.
Capital Programme
(3164)Managing additional capital commitments within existing resources 0 0 0 Prioritisation of schemes undertaken by the Trust Capital Group.
OUTTURN
2018/19 Risk Schedule
Change in Risk
(-ve = Reduced Risk)Mitigation
INCOME AND EXPENDITURE
Sub Total Income & Expenditure Risks
Current Risk (£000) Previous Risk (£000)Included in
Forecast
16
Underlying Position
Month on month normalisation adjustments
Item M1 M2 M3 M4 M5 M6 M7 M8 M9 M10 M11 M12 YTD
Disposal Costs (2) 2 91 (3) (7) (7) (6) (6) (333) (6) (6) (280)
Prior year costs 18 31 14 16 0 34 (31) 146 463 305 570 1,567
Unplanned Contingency (251) (334) (1,078) 90 (423) (183) 667 536 (28) 451 63 (490)
Planned Contingency (251) (83) 19 180 (24) (397) (109) (109) (114) (92) (93) (1,072)
Redundancy (24) 0 0 0 (42) 0 0 0 0 0 0 (66)
Non recurrent vacancies 340 155 608 (254) 505 613 (207) (284) (266) (541) 261 931
Subtotal (170) (229) (346) 29 9 60 314 284 (277) 117 795 0 589
Provider Sustainability Funding 77 78 77 103 103 103 155 155 155 180 180 1,366
Sustainability and Transformation Costs (26) (25) (26) (6) (18) (18) (18) (17) (17) (18) (18) (207)
TOTAL (118) (176) (295) 126 94 145 451 421 (139) 279 957 0 1,747
Normalised positionReported Position pre technical adjustments (166,753) 126,920 31,162 (8,672) 10,495 1,823 (181,373) 138,609 32,627 (10,137) 11,399 1,262
Item
Income
(£000)
Pay
(£000)
Non Pay
(£000)
EBITDA
(£000)
Post
EBITDA
(£000)
Total
(£000)
Income
(£000)
Pay
(£000)
Non Pay
(£000)
EBITDA
(£000)
Post
EBITDA
(£000)
Total
(£000)
Disposal Costs 0 0 0 0 (280) (280) 0 0 0 0 (292) (292)
Prior year costs 200 0 1,367 1,567 0 1,567 200 0 797 997 0 997
Unplanned Contingency 0 0 (490) (490) 0 (490) 0 0 0 0 0 0
Planned Contingency 0 0 (1,072) (1,072) 0 (1,072) 0 0 0 0 0 0
Redundancy 0 0 (66) (66) 0 (66) 0 0 (66) (66) 0 (66)
Non recurrent vacancies 0 0 931 931 0 931 0 0 1,181 1,181 0 1,181
NORMALISED SUBTOTAL (166,553) 126,920 31,831 (7,803) 10,214 2,412 (181,173) 138,609 34,538 (8,025) 11,106 3,081
Sustainability and Transformation Funding 1,366 0 0 1,366 0 1,366 1,546 0 0 1,546 0 1,546
Sustainability and Transformation Costs 0 0 (207) (207) 0 (207) 0 0 (225) (225) 0 (225)
NORMALISED TOTAL (165,187) 126,920 31,623 (6,644) 10,214 3,570 (179,627) 138,609 34,313 (6,705) 11,106 4,402
Movement 1,566 0 462 2,028 (280) 1,747 1,746 0 1,686 3,432 (292) 3,140
Comments:
The tables above show the underlying position within the Trust by removing one off impacts on the financial position. The underlying position would have deteriorated by £1.7m YTD without
these non recurrent items. This is predominantly due to the non recurrent benefit of staff vacancies and STF. This is offset by the planned and unplanned contingency, which is now being
unwound into the position in the last half of the financial year.
The forecast normalised position for 2018/19 is £4.4m deficit. This is consistent with the start point used by NHSI in setting the Trust's control total for 2019/20.
Year to Date Forecast
17