Budget Manager Training
Workshop
28th April 2015
Financial Management Team
IMD Seminar Room
Welcome and Introduction
Mark Mawdsley
Why are you here?
• Budget manager training programme aims to provide an
introduction to finance, financial issues and information, and
budget management
• Includes two additional sessions provided on MOODLE, to
finish the training programme you need to complete these:
• Introduction to NHS Finance
• Introduction to the Finance Team
• Today’s workshop is a practical introduction to budgets and
reports
• Our aim is to help you understand the information you
receive and use it to manage your budget effectively
• What did you want out of today? Does this match?
Session plan
13:00
13:10
13:55
14:00
14:15
15:15
15:30
15:45
Welcome and introduction
Introduction to budgets and reports
Questions on budgets and reports
Break
Practical budget management exercise (group work)
Feedback and reflection
Summary and general questions
Close
Introduction to budgets and
reports
Mish Gohil
What are budgets?
• A budget is an agreed financial plan of the resources
required to deliver a service and/or a level of activity
• Budgets are set within the overall resources available
to Trust in line with business planning process
• The budget will be set for a financial year running
from April to March
• Budget holders are required to deliver their service
within the agreed financial plan i.e. “break-even”
Why have budgets?
• Planning – so that the Trust can identify its expenditure
against its expected income for the forthcoming year
• Control – in order to control expenditure and ensure the
Trust gets value for money
• Authorisation – a budget holder will ensure costs
incurred are valid by authorising expenditure to their
budget
• Performance & Accountability – monitor expenditure
against the plan throughout the year
What impacts on a budget?
Approaches to budgeting
Historical
Roll over of last year values
Incremental
Last year values plus specific agreed changes e.g. inflation
Zero Based
Full "bottom up” approach calculating what a service costs
Activity Based
Budget is variable dependant on levels of activity (baseline
may be calculated using any of above methods but should
separate variable from fixed costs)
The BCH approach - rollover
• Combination of all 4 traditional approaches used as
necessary
• But primarily an incremental budgeting approach
• November/December - initial calculation of total
specialty/service resource based on previous year,
with the following adjustments:
–
–
–
–
–
–
Removal of non-recurrent items
Addition of full year effect of in year changes
Approved developments
Estimated CIP requirement
Estimated activity change funding
Estimated inflation
The BCH approach - refinement
• Figures continue to be updated up to March as more
information becomes known
• January to March individual team or department budgets
are calculated
• Aim is to work alongside budget managers to develop
budget within overall specialty resource
• This can be a very challenging process, continued CIP’s,
rising complexity, cost pressures etc.
• Should be formally signed off by budget manager and Trust
Board must sign off overall Trust budget by end of March
• This can be a very difficult process!!!
2015/16 BCH issues
• Movement to next generation structures causes issues
• Cost centre budgets remain the basic building block
• Budgets can therefore be assembled showing both the
current and the new structure
• Special attention will need to be given to non-specialty
specific cost centres such as Directorate Management
• Funding for posts will move to the new structure as
required
• Some budgets will need to be distributed –
– Unmet general CIP targets
– Undistributed MPA or other funding
Budget monitoring
• Produce monthly management accounts i.e. budget
reports
• These show performance against budget both in
month and for year to date
• Current performance reviewed, trends identified
and year end forecast adjusted
• Finance teams meet regularly with budget manager
to review position and where necessary develop
recovery plans
• Classification of costs - controllable v uncontrollable
What’s in your budget?
See if you can identify 20 items that
might appear in your budget
report……
Coding
The building blocks of the budget reports are financial codes
and all income and expenditure must be coded
Financial codes are comprised of two key elements:
•
•
Cost centre - tells us where the income or expenditure was generated
Subjective type - tells us what kind of income or expenditure it was
Further analysis codes are sometimes used for more detail
Cost centres are linked to a reporting hierarchy allowing for
aggregated summary reports
Subjective types are fixed and link to classifications in the
Trust’s annual accounts
Cost Centre Quiz!
J40667
Human Resources
J40136
Nutritional Care
J40425
Ophthalmology
J40145
Neurophysiology
J40600
Chief Executive
Budget reports
So what would your ideal budget
report look like?
Lets look at a BCH budget report
This is a report for a ward:
Subjective Subj
class
code
Subjective name
PAY
PAY
PAY
PAY
PAY
PAY
PAY
PAY
PAY
5236
5251
5268
5269
5270
5271
5272
5278
5657
Nurse band 7
Bank nurse band 5
Nurse band 6
Nurse band 5
Nurse band 4
Nurse band 3
Nurse band 2
Play Therapists Band 3
Admin & Clerical band 3
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
7000
7001
7010
7020
7021
7041
7080
7150
7156
7180
7190
7200
Drugs
Blood Products
Dressings
Med & Surg Equip General
Med & Surg Equip Disp
Med & Surg Maint Contract
Patients Appl: Purchase
Provisions
Catering Equip Purchase
Staff Uniforms & Clothing
Cleaning Equipment
Bedding & Linen: Disp
Grand Total
Funded Contract Worked
WTE
WTE
WTE
Paid
Annual
In month
WTE budget (£) budget (£)
In month
actual (£)
In month
YTD YTD actual
variance
budget (£)
(£)
(£)
YTD
variance
(£)
1.00
0.00
4.00
12.40
1.00
2.80
1.00
1.00
0.94
24.14
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
3.80
12.40
1.00
2.00
1.00
1.00
0.94
23.14
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
3.80
12.40
1.00
2.00
1.00
1.00
0.94
23.14
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
3.80
12.40
1.16
2.23
1.02
1.00
0.94
23.55
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
45,798
0
188,348
433,877
28,041
68,558
17,110
12,572
21,625
815,929
185,579
65,153
12,015
61,989
12,288
11,152
1,282
1,987
4,544
2,143
1,797
657
360,586
3,815
0
15,695
36,156
2,336
5,712
1,425
1,746
1,801
68,686
9,892
5,428
1,001
1,807
906
929
106
165
378
178
149
54
20,993
3,815
142
14,910
39,964
2,459
3,524
1,481
1,614
1,801
69,710
16,510
1,030
561
5,761
0
741
124
200
185
(24)
275
0
25,363
0
142
(785)
3,808
123
(2,188)
56
(132)
0
1,024
6,618
(4,398)
(440)
3,954
(906)
(188)
18
35
(193)
(202)
126
(54)
4,370
41,967
0
172,646
397,716
25,697
62,834
15,676
10,825
19,814
747,175
172,667
59,709
11,011
60,179
11,375
10,219
1,167
1,816
4,159
1,959
1,640
595
336,496
41,967
10,278
164,014
430,473
25,228
34,801
16,235
8,915
19,814
751,725
231,852
73,664
10,388
67,256
9,848
9,072
1,598
2,572
2,191
2,000
1,688
302
412,431
0
10,278
(8,632)
32,757
(469)
(28,033)
559
(1,910)
0
4,550
59,185
13,955
(623)
7,077
(1,527)
(1,147)
431
756
(1,968)
41
48
(293)
75,935
24.14
23.14
23.14
23.55
1,176,515
89,679
95,073
5,394
1,083,671
1,164,156
80,485
The above report is an example of a budget for a ward
and therefore largely contains nursing staff costs and
ward consumables
What does it show us?
Subjective Subj
class
code
Subjective name
PAY
PAY
PAY
PAY
PAY
PAY
PAY
PAY
PAY
5236
5251
5268
5269
5270
5271
5272
5278
5657
Nurse band 7
Bank nurse band 5
Nurse band 6
Nurse band 5
Nurse band 4
Nurse band 3
Nurse band 2
Play Therapists Band 3
Admin & Clerical band 3
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
7000
7001
7010
7020
7021
7041
7080
7150
7156
7180
7190
7200
Drugs
Blood Products
Dressings
Med & Surg Equip General
Med & Surg Equip Disp
Med & Surg Maint Contract
Patients Appl: Purchase
Provisions
Catering Equip Purchase
Staff Uniforms & Clothing
Cleaning Equipment
Bedding & Linen: Disp
On the left, the
codes and
descriptions let us
know what we have
spent money on
Grand Total
Funded Contract Worked
WTE
WTE
WTE
Paid
Annual
In month
WTE budget (£) budget (£)
1.00
0.00
4.00
12.40
1.00
2.80
1.00
1.00
0.94
24.14
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
3.80
12.40
1.00
2.00
1.00
1.00
0.94
23.14
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
3.80
12.40
1.00
2.00
1.00
1.00
0.94
23.14
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
3.80
12.40
1.16
2.23
1.02
1.00
0.94
23.55
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
24.14
23.14
23.14
23.55
These columns
show the number
of staff we have
employed and paid
45,798
0
188,348
433,877
28,041
68,558
17,110
12,572
21,625
815,929
185,579
65,153
12,015
61,989
12,288
11,152
1,282
1,987
4,544
2,143
1,797
657
360,586
3,815
0
15,695
36,156
2,336
5,712
1,425
1,746
1,801
68,686
9,892
5,428
1,001
1,807
906
929
106
165
378
178
149
54
20,993
1,176,515
89,679
The
year
In month
actual (£)
In month
YTD YTD actual
variance
budget (£)
(£)
(£)
3,815
142
14,910
39,964
2,459
3,524
1,481
1,614
1,801
69,710
16,510
1,030
561
5,761
0
741
124
200
185
(24)
275
0
25,363
0
142
(785)
3,808
123
(2,188)
56
(132)
0
1,024
6,618
(4,398)
(440)
3,954
(906)
(188)
18
35
(193)
(202)
126
(54)
4,370
95,073
5,394
41,967
0
172,646
397,716
25,697
62,834
15,676
10,825
19,814
747,175
172,667
59,709
11,011
60,179
11,375
10,219
1,167
1,816
4,159
1,959
1,640
595
336,496
41,967
10,278
164,014
430,473
25,228
34,801
16,235
8,915
19,814
751,725
231,852
73,664
10,388
67,256
9,848
9,072
1,598
2,572
2,191
2,000
1,688
302
412,431
0
10,278
(8,632)
32,757
(469)
(28,033)
559
(1,910)
0
4,550
59,185
13,955
(623)
7,077
(1,527)
(1,147)
431
756
(1,968)
41
48
(293)
75,935
1,083,671
1,164,156
80,485
We show figures for:
The current
month
YTD
variance
(£)
The year to date
Pay is at the top, then non-pay, then income
With totals for each section
What are whole time equivalents?
Whole Time Equivalents (wte) are a way of measuring
staffing time used or paid and convert this from hours to a
standard decimal i.e. 100% of hours equals 1.00 wte
• Funded WTE - this is the number of staff funded by the
budget i.e. the funded establishment
• Contract WTE - this is the number of standard hours
worked by staff aggregated for that band/post
• Worked WTE - this is the number of hours actually
worked by staff during the period
• Paid WTE - this is the number of hours actually paid to
staff during the period and is adjusted to take into
account enhancements and overtime etc.
Matching time periods
A budget report matches income and expenditure for a period and
compares them to the budget. The period must be consistent for
any comparison to be meaningful!
Issues:
• Income and expenditure must be accurate for the period
– Accruals are needed where it has not yet been reported and should have been
(e.g. invoices not yet received or raised)
– Prepayment adjustments where it has been reported and shouldn’t have been
(e.g. invoices received and paid early or covering a long time period)
• Budgets should be phased to match the expected pattern of
income/expenditure
– Budgets largely phased in equal 12ths but may be linked to other spend patterns
(weekly, quarterly etc.)
– New developments and part year impacts should be phased appropriately
Now be the budget manager
Subjective Subj
class
code
Subjective name
PAY
PAY
PAY
PAY
PAY
PAY
PAY
PAY
PAY
5236
5251
5268
5269
5270
5271
5272
5278
5657
Nurse band 7
Bank nurse band 5
Nurse band 6
Nurse band 5
Nurse band 4
Nurse band 3
Nurse band 2
Play Therapists Band 3
Admin & Clerical band 3
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
7000
7001
7010
7020
7021
7041
7080
7150
7156
7180
7190
7200
Drugs
Blood Products
Dressings
Med & Surg Equip General
Med & Surg Equip Disp
Med & Surg Maint Contract
Patients Appl: Purchase
Provisions
Catering Equip Purchase
Staff Uniforms & Clothing
Cleaning Equipment
Bedding & Linen: Disp
Grand Total
Funded Contract Worked
WTE
WTE
WTE
Paid
Annual
In month
WTE budget (£) budget (£)
In month
actual (£)
In month
YTD YTD actual
variance
budget (£)
(£)
(£)
YTD
variance
(£)
1.00
0.00
4.00
12.40
1.00
2.80
1.00
1.00
0.94
24.14
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
3.80
12.40
1.00
2.00
1.00
1.00
0.94
23.14
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
3.80
12.40
1.00
2.00
1.00
1.00
0.94
23.14
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
3.80
12.40
1.16
2.23
1.02
1.00
0.94
23.55
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
45,798
0
188,348
433,877
28,041
68,558
17,110
12,572
21,625
815,929
185,579
65,153
12,015
61,989
12,288
11,152
1,282
1,987
4,544
2,143
1,797
657
360,586
3,815
0
15,695
36,156
2,336
5,712
1,425
1,746
1,801
68,686
9,892
5,428
1,001
1,807
906
929
106
165
378
178
149
54
20,993
3,815
142
14,910
39,964
2,459
3,524
1,481
1,614
1,801
69,710
16,510
1,030
561
5,761
0
741
124
200
185
(24)
275
0
25,363
0
142
(785)
3,808
123
(2,188)
56
(132)
0
1,024
6,618
(4,398)
(440)
3,954
(906)
(188)
18
35
(193)
(202)
126
(54)
4,370
41,967
0
172,646
397,716
25,697
62,834
15,676
10,825
19,814
747,175
172,667
59,709
11,011
60,179
11,375
10,219
1,167
1,816
4,159
1,959
1,640
595
336,496
41,967
10,278
164,014
430,473
25,228
34,801
16,235
8,915
19,814
751,725
231,852
73,664
10,388
67,256
9,848
9,072
1,598
2,572
2,191
2,000
1,688
302
412,431
0
10,278
(8,632)
32,757
(469)
(28,033)
559
(1,910)
0
4,550
59,185
13,955
(623)
7,077
(1,527)
(1,147)
431
756
(1,968)
41
48
(293)
75,935
24.14
23.14
23.14
23.55
1,176,515
89,679
95,073
5,394
1,083,671
1,164,156
80,485
Look at the budget report above and make note of your
observations and any required actions……….
Pay observations and actions
Subjective Subj
class
code
Subjective name
PAY
PAY
PAY
PAY
PAY
PAY
PAY
PAY
PAY
Nurse band 7
Bank nurse band 5
Nurse band 6
Nurse band 5
Nurse band 4
Nurse band 3
Nurse band 2
Play Therapists Band 3
Admin & Clerical band 3
5236
5251
5268
5269
5270
5271
5272
5278
5657
Funded Contract Worked
WTE
WTE
WTE
1.00
0.00
4.00
12.40
1.00
2.80
1.00
1.00
0.94
24.14
1.00
0.00
3.80
12.40
1.00
2.00
1.00
1.00
0.94
23.14
1.00
0.00
3.80
12.40
1.00
2.00
1.00
1.00
0.94
23.14
Paid
Annual
In month
WTE budget (£) budget (£)
1.00
0.00
3.80
12.40
1.16
2.23
1.02
1.00
0.94
23.55
45,798
0
188,348
433,877
28,041
68,558
17,110
12,572
21,625
815,929
3,815
0
15,695
36,156
2,336
5,712
1,425
1,746
1,801
68,686
In month
actual (£)
3,815
142
14,910
39,964
2,459
3,524
1,481
1,614
1,801
69,710
In month
YTD YTD actual
variance
budget (£)
(£)
(£)
0
142
(785)
3,808
123
(2,188)
56
(132)
0
1,024
41,967
0
172,646
397,716
25,697
62,834
15,676
10,825
19,814
747,175
41,967
10,278
164,014
430,473
25,228
34,801
16,235
8,915
19,814
751,725
YTD
variance
(£)
0
10,278
(8,632)
32,757
(469)
(28,033)
559
(1,910)
0
4,550
Observations:
Actions:
Pay Overspent YTD & in month
Validate all staff in post
Bank Nurse Spend of £10k
Check Bank spend. Is this to cover vacancy, if so
should we recruit? Is it due to high occupancy or
high observations etc?
1.00 WTE vacancy consisting of 0.80
WTE Band 3 and 0.20 WTE Band 6
Nurse
Paid WTE higher in month, so staff
are receiving enhanced pay
Nurse Band 5 £32k overspent YTD
Both vacancies seem to have been there all year,
can we recruit, or skill mix to utilise the 2 part
time posts?
Are Band 5 staff funded correctly? Have there
been additional staff in post earlier in the year?
Can budget be transferred from the vacancies?
Nonpay observations and actions
Subjective Subj
class
code
Subjective name
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
Drugs
Blood Products
Dressings
Med & Surg Equip General
Med & Surg Equip Disp
Med & Surg Maint Contract
Patients Appl: Purchase
Provisions
Catering Equip Purchase
Staff Uniforms & Clothing
Cleaning Equipment
Bedding & Linen: Disp
7000
7001
7010
7020
7021
7041
7080
7150
7156
7180
7190
7200
Funded Contract Worked
WTE
WTE
WTE
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Paid
Annual
In month
WTE budget (£) budget (£)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
185,579
65,153
12,015
61,989
12,288
11,152
1,282
1,987
4,544
2,143
1,797
657
360,586
9,892
5,428
1,001
1,807
906
929
106
165
378
178
149
54
20,993
In month
actual (£)
16,510
1,030
561
5,761
0
741
124
200
185
(24)
275
0
25,363
In month
YTD YTD actual
variance
budget (£)
(£)
(£)
6,618
(4,398)
(440)
3,954
(906)
(188)
18
35
(193)
(202)
126
(54)
4,370
172,667
59,709
11,011
60,179
11,375
10,219
1,167
1,816
4,159
1,959
1,640
595
336,496
231,852
73,664
10,388
67,256
9,848
9,072
1,598
2,572
2,191
2,000
1,688
302
412,431
YTD
variance
(£)
59,185
13,955
(623)
7,077
(1,527)
(1,147)
431
756
(1,968)
41
48
(293)
75,935
Observations:
Actions:
Non pay over spent YTD & in month
Validate all high spends
Drugs over spent YTD by £59k and in
month by £7k
Ask for analysis of drugs spend to validate.
Have drugs been funded correctly and can any
be recharged?
Blood products over spent by £14k
YTD but underspent in month
Medical & Surgical Equipment over
spent YTD & in month
Need to check blood products usage as under
spent in month. Is this a correction for earlier
months? If the underspend in month is wrong
then overspend for YTD will get worse
Overall thoughts……
Subjective Subj
class
code
Subjective name
PAY
PAY
PAY
PAY
PAY
PAY
PAY
PAY
PAY
5236
5251
5268
5269
5270
5271
5272
5278
5657
Nurse band 7
Bank nurse band 5
Nurse band 6
Nurse band 5
Nurse band 4
Nurse band 3
Nurse band 2
Play Therapists Band 3
Admin & Clerical band 3
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
7000
7001
7010
7020
7021
7041
7080
7150
7156
7180
7190
7200
Drugs
Blood Products
Dressings
Med & Surg Equip General
Med & Surg Equip Disp
Med & Surg Maint Contract
Patients Appl: Purchase
Provisions
Catering Equip Purchase
Staff Uniforms & Clothing
Cleaning Equipment
Bedding & Linen: Disp
Grand Total
Funded Contract Worked
WTE
WTE
WTE
Paid
Annual
In month
WTE budget (£) budget (£)
In month
actual (£)
In month
YTD YTD actual
variance
budget (£)
(£)
(£)
YTD
variance
(£)
1.00
0.00
4.00
12.40
1.00
2.80
1.00
1.00
0.94
24.14
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
3.80
12.40
1.00
2.00
1.00
1.00
0.94
23.14
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
3.80
12.40
1.00
2.00
1.00
1.00
0.94
23.14
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
3.80
12.40
1.16
2.23
1.02
1.00
0.94
23.55
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
45,798
0
188,348
433,877
28,041
68,558
17,110
12,572
21,625
815,929
185,579
65,153
12,015
61,989
12,288
11,152
1,282
1,987
4,544
2,143
1,797
657
360,586
3,815
0
15,695
36,156
2,336
5,712
1,425
1,746
1,801
68,686
9,892
5,428
1,001
1,807
906
929
106
165
378
178
149
54
20,993
3,815
142
14,910
39,964
2,459
3,524
1,481
1,614
1,801
69,710
16,510
1,030
561
5,761
0
741
124
200
185
(24)
275
0
25,363
0
142
(785)
3,808
123
(2,188)
56
(132)
0
1,024
6,618
(4,398)
(440)
3,954
(906)
(188)
18
35
(193)
(202)
126
(54)
4,370
41,967
0
172,646
397,716
25,697
62,834
15,676
10,825
19,814
747,175
172,667
59,709
11,011
60,179
11,375
10,219
1,167
1,816
4,159
1,959
1,640
595
336,496
41,967
10,278
164,014
430,473
25,228
34,801
16,235
8,915
19,814
751,725
231,852
73,664
10,388
67,256
9,848
9,072
1,598
2,572
2,191
2,000
1,688
302
412,431
0
10,278
(8,632)
32,757
(469)
(28,033)
559
(1,910)
0
4,550
59,185
13,955
(623)
7,077
(1,527)
(1,147)
431
756
(1,968)
41
48
(293)
75,935
24.14
23.14
23.14
23.55
1,176,515
89,679
95,073
5,394
1,083,671
1,164,156
80,485
• How can I bring my budget back into financial balance in one month?
• Earlier months must have been worse, did anything change?
• How many beds am I funded for? How many beds are actually open?
• Major nonpay issue – is this pressure activity related?
• Is there anything we can do differently in terms of the makeup of the team?, can I
identify any CIP's?
Interactive reports on B.I. (SBS Business Intelligence)
Subjective Subj
class
code
Subjective name
PAY
PAY
PAY
PAY
PAY
PAY
PAY
PAY
PAY
5236
5251
5268
5269
5270
5271
5272
5278
5657
Nurse band 7
Bank nurse band 5
Nurse band 6
Nurse band 5
Nurse band 4
Nurse band 3
Nurse band 2
Play Therapists Band 3
Admin & Clerical band 3
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
NON-PAY
7000
7001
7010
7020
7021
7041
7080
7150
7156
7180
7190
7200
Drugs
Blood Products
Dressings
Med & Surg Equip General
Med & Surg Equip Disp
Med & Surg Maint Contract
Patients Appl: Purchase
Provisions
Catering Equip Purchase
Staff Uniforms & Clothing
Cleaning Equipment
Bedding & Linen: Disp
Grand Total
Funded Contract Worked
WTE
WTE
WTE
Paid
Annual
In month
WTE budget (£) budget (£)
In month
actual (£)
In month
YTD YTD actual
variance
budget (£)
(£)
(£)
YTD
variance
(£)
1.00
0.00
4.00
12.40
1.00
2.80
1.00
1.00
0.94
24.14
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
3.80
12.40
1.00
2.00
1.00
1.00
0.94
23.14
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
3.80
12.40
1.00
2.00
1.00
1.00
0.94
23.14
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
3.80
12.40
1.16
2.23
1.02
1.00
0.94
23.55
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
45,798
0
188,348
433,877
28,041
68,558
17,110
12,572
21,625
815,929
185,579
65,153
12,015
61,989
12,288
11,152
1,282
1,987
4,544
2,143
1,797
657
360,586
3,815
0
15,695
36,156
2,336
5,712
1,425
1,746
1,801
68,686
9,892
5,428
1,001
1,807
906
929
106
165
378
178
149
54
20,993
3,815
142
14,910
39,964
2,459
3,524
1,481
1,614
1,801
69,710
16,510
1,030
561
5,761
0
741
124
200
185
(24)
275
0
25,363
0
142
(785)
3,808
123
(2,188)
56
(132)
0
1,024
6,618
(4,398)
(440)
3,954
(906)
(188)
18
35
(193)
(202)
126
(54)
4,370
41,967
0
172,646
397,716
25,697
62,834
15,676
10,825
19,814
747,175
172,667
59,709
11,011
60,179
11,375
10,219
1,167
1,816
4,159
1,959
1,640
595
336,496
41,967
10,278
164,014
430,473
25,228
34,801
16,235
8,915
19,814
751,725
231,852
73,664
10,388
67,256
9,848
9,072
1,598
2,572
2,191
2,000
1,688
302
412,431
0
10,278
(8,632)
32,757
(469)
(28,033)
559
(1,910)
0
4,550
59,185
13,955
(623)
7,077
(1,527)
(1,147)
431
756
(1,968)
41
48
(293)
75,935
24.14
23.14
23.14
23.55
1,176,515
89,679
95,073
5,394
1,083,671
1,164,156
80,485
Click on the actual for a single subjective code
to drill down…..
Interactive reports on B.I. (SBS Business Intelligence)
Cost centre
Subjective
Transaction details
In month
Code
Jxxxxx
Jxxxxx
Jxxxxx
Jxxxxx
Name
Ward A Nursing
Ward A Nursing
Ward A Nursing
Ward A Nursing
Code
7020
7020
7020
7020
Name
Med & Surg Equip General
Med & Surg Equip General
Med & Surg Equip General
Med & Surg Equip General
actual (£)
175.59
13.95
1,152.00
68.98
227053618
68.98
Reference 4
22/01/2014
22/01/2014
13/01/2014
PACK 100
SCISSOR CLAMP NON-STERILE R88 (PK 100)
Reference 8 (URL)
201401281759200016122812_004
201401281759200016122812_004
201401201958480001712401_004
B42275$186898$
Jxxxxx
Jxxxxx
Jxxxxx
Jxxxxx
Jxxxxx
Jxxxxx
Jxxxxx
Jxxxxx
Ward A Nursing
Ward A Nursing
Ward A Nursing
Ward A Nursing
Ward A Nursing
Ward A Nursing
Ward A Nursing
Ward A Nursing
7020
7020
7020
7020
7020
7020
7020
7020
Med & Surg Equip General
Med & Surg Equip General
Med & Surg Equip General
Med & Surg Equip General
Med & Surg Equip General
Med & Surg Equip General
Med & Surg Equip General
Med & Surg Equip General
6.15
12.51
42.70
2.22
57.40
24.26
20.57
33.24
3
9
14
2
14
2
1
3
2.05
1.39
3.05
1.11
4.1
12.13
20.57
11.08
EACH
EACH
EACH
EACH
EACH
BOX 80
BOX 60
BOX 100
ADMINSET BLOOD DER/COMP PLATELET
R4R2236
AIR INLET SET BBRAUN AIR INLET 4190319
ADMIN SET EXT SET BAX HLTHCARE EMC2421P
ADMIN SET PUMP WITH Y SITE EMC9608 #
ADMIN SET PUMPS 2.6MMX150ML EMC9601N
SYRINGE ENTER 20ML PURPLE PE20 (BOX 80)
SYRINGE 60ML PURPLE PE60 (BOX 60)
PLUG L/L ST NON PYRO 9886.00 (BOX 100)
B42275$186898$
B42275$186898$
B42275$186898$
B42275$186898$
B42275$186898$
B42275$186898$
B42275$186898$
B42275$186898$
Jxxxxx
Jxxxxx
Ward A Nursing
Ward A Nursing
7020
7020
Med & Surg Equip General
Med & Surg Equip General
106.00 Resus
FWC173
841.70 SINGLELINE PO MEDICINA LTD
200
40010039862
0.53
227053640
EACH
10/01/2014
Jxxxxx Ward A Nursing
Grand Total
7020
Med & Surg Equip General
8.50 SINGLELINE PO MEDICINA LTD
5,761.00
40010039862
Category
MULTILINE PO
MULTILINE PO
PO MATCHED
Resus
Reference 1
BLUE BOX MEDICAL LTD
BLUE BOX MEDICAL LTD
MASIMO UK
FGP025
Reference 2
29304
29304
962891
1
Reference 3
227054332
Resus
Resus
Resus
Resus
Resus
Resus
Resus
Resus
FSB036
FSB094
FSB659
FSB835
FSB963
FTA046
FTA047
FVD500
Reference 5
SYRINGE ARTERIAL BLOOD SAMP SYST 8679280
10/01/2014
Click on the URL link to see the invoice…..
B42275$186898$
201401171427250003331053_004
201401171427250003331053_004
Interactive reports on B.I. (SBS Business Intelligence)
Questions on budgets and reports
Break!
Maximum of 15 minutes please
Practical budget management
exercise
Kirsty Mee
Misbah Irfan
Practical exercise feedback
How did it go?
Kirsty Mee
Misbah Irfan
General questions
Mark Mawdsley
Close!
Thank you very much for taking part
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MOODLE sessions
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