Brennan Report - Department of Health and Children

Terms of ReferenceTERMS OF REFERENCE"The Value for Money Audit of the Health Services identified the need to enhance the capability of thehealth services in regard to:●●●●Performance measurement and evaluationManagement accountingCostingAssociated information systemsTaking account of these findings and the proposals for developing a civil service wide ManagementInformation Framework the Commission will:Examine the various financial management systems and control procedures currently operated in theDepartment of Health and Children, and by the key budget holders in the health boards and in themain spending and service areas of the health sector.Assess the various reporting procedures in these services.Assess the capacity of the systems and procedures to provide relevant, timely and reliableinformation, in relation to;●●current expenditurecapital expenditurewith particular reference to●●the measurement of resource use against outcomes andmanagement of resources within budgets.Evaluate the capacity of these systems to develop cost consciousness among resource managers andto provide incentives to manage cost effectively.Examine international best practice in regard to health service financial management systems, costcontrol and reporting arrangements.Examine how the estimates in the health area are compiled and allocations finalised and monitored.Consider how the presentation of financial data can be enhanced so as to provide better informationon how service delivery is proceeding.Make recommendations in accordance with its findings, with a view to enhancing the timeliness andquality of financial management information throughout the health services and provided toDepartments.The Commission will report to the Minister for Finance by end 2002, with appropriate interim reportson any aspects of particular concern. "11