Brennan Report - Department of Health and Children
Brennan Report - Department of Health and Children
Brennan Report - Department of Health and Children
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<strong>Report</strong> <strong>of</strong> the Commission on Financial Management <strong>and</strong> Control Systems in the <strong>Health</strong> Service5.3 OTHER (NON-HOSPITAL) PROGRAMMESApproximately 50% <strong>of</strong> health service expenditure occurs outside the general hospitalsprogramme. These expenditures relate to community care, mental health <strong>and</strong> a range <strong>of</strong> otherservices. Consistent with the principle that accountability for resources expended should bedevolved to those making the decisions which affect resource consumption, there is a need forthe health board CEO to assign formal responsibilities to personnel making financial decisions.Within the context <strong>of</strong> these services, we consider that the appropriate level within the systemto which accountability should be devolved is to that <strong>of</strong> the General Manager. The GeneralManager is the person in a health board responsible for managing <strong>and</strong> coordinating the delivery<strong>of</strong> health <strong>and</strong> social services provided by a health board within a community care area, inaccordance with the board’s policy. 9We stress that the health board CEO should remain the accounting <strong>of</strong>ficer for all health boardexpenditure <strong>and</strong> that nothing in our recommendations is intended to change or undermine thisaccountability.Recommendations on Other (i.e. Non-Hospital) ProgrammesR5.27 In all other areas <strong>of</strong> the health service (i.e. non-hospital), the individual responsible for the budget (whetherclinical or non-clinical personnel) should be held formally accountable for financial performance.R5.28 The CEO <strong>of</strong> the Executive <strong>and</strong> the health board CEOs should analyse the totality <strong>of</strong> non-hospital related healthboard activities into clearly defined care groups (e.g. community care, mental health etc.) that are consistentthroughout the system.R5.29 The health board CEO should identify a General Manager with responsibility for each care group identified atR5.28 above.R5.30 Each General Manager should prepare an annual Service Plan <strong>and</strong> budget for their area <strong>of</strong> responsibility.R5.31 Each General Manager’s Service Plan should include:(i) Clear statements <strong>of</strong> projected service provision, linked to funding (both pay <strong>and</strong> non-pay elements); <strong>and</strong>(ii) Integrated financial <strong>and</strong> non-financial data. Formal <strong>and</strong> clear inter-connections are needed between cost<strong>and</strong> activity.R5.32 General Managers should submit routine reports (monthly, quarterly, annual) to the CEO <strong>of</strong> their regional healthboard within the format <strong>and</strong> the timeframe envisaged in recommendation R9.2.ImplementationR5.33 The <strong>Health</strong> (Amendment) (No. 3) Act, 1996 should be amended, as necessary, to permit the health board CEOto formally assign duties to the General Managers making them accountable to the CEO/line management fortheir financial decisions. (The health board CEO should remain the accounting <strong>of</strong>ficer for all health board expenditure<strong>and</strong> nothing in our recommendations is intended to change or undermine this accountability.)5.4 SUMMARYIn line with our core principles on personal accountability <strong>and</strong> wider financial managementresponsibilities (see Chapter 2), in this Chapter, we have recommended devolving responsibility<strong>and</strong> accountability for resource management <strong>and</strong> planning to those with the authority tocommit the expenditure – mainly Consultants in the case <strong>of</strong> the hospital system <strong>and</strong> General9They may also have responsibility for the management <strong>of</strong> health board owned hospitals – in this case they will be the Chairman <strong>of</strong>the proposed Executive Management Committee for the hospital (see recommendations R5.4 to R5.6 above).74