The Scottish Government

Directorate for Health Finance is headed by John Matheson and it aims at:

• Financial Reporting and Control, covering financial data analysis, accounting processes and financial reporting as well as technical accounting guidance, audit and governance issues
• Financial Performance Assurance: covering financial management advice and assurance to the Delivery Directorate, all Health Boards and the health programme budget holders within the Department
• Financial Planning and Development: covering planning and project management, policy and quality assurance; significantly, it also leads on Efficient government and Best value and on developing performance measurement and benchmarking

It comprises of three business branches grouped to reflect their key functions:

• Health Analytical Services Division

The Division's main task is to continue to build the evidence base for Health and Care in Scotland, and to provide analytical support, briefing and advice to policy, Ministerial and Press colleagues as required to support the development, implementation and monitoring of HD priority issues. In particular, ASD has a role in supporting the Health Department's Delivery Group by developing and supporting a system to monitor Health Boards' performance against the Minister's set of key targets, providing economic advice and evaluation on NHS workforce, Health Board allocation and financial issues, evaluation of physical and mental health improvement and Health inequality challenges, assessment of future care costs and service requirements and providing the evidence to support the strategy for the future of the NHS and care services set out in Delivering for Health.

• Property and Capital Planning Division

The Division has responsibility for those policies relating to the physical assets (property, medical equipment and IT) from which healthcare services are delivered and for allocating and managing the capital resources made available to NHSScotland to invest in modern, fit for purpose assets. This includes lead responsibility for the Department's Capital Investment Group which approves and monitors delivery of major investment projects developed by NHSScotland Boards.

• Health Finance Division

Health Finance Division has overall responsibility for every budget which falls under the portfolio of the Cabinet Secretary for Health and Wellbeing which, as well as those for NHS Scotland and the Health and Wellbeing directorates now also includes the newly incorporated Housing & Regeneration Directorate, Scottish Housing Regulator, Social Inclusion Directorate and also Sport Directorate. The work of the Division includes co-ordinating, reviewing and reporting on the financial performance of 14 Health Boards, 8 Special Health Boards, related agencies and internal Health & Wellbeing programme expenditure. It is responsible for ensuring that NHS Boards appropriately manage the resources they have been allocated within agreed financial constraints and that NHS Boards take appropriate action when financial difficulties arise. Furthermore the Division is also responsible for providing financial advice and guidance to NHS Boards both in general terms and specifically in relation to technical accounting issues and capital investment decisions.

Our Goal

To provide a clear statutory and financial framework for NHSScotland and hold it to account for its performance. To support properly evidenced health and care policy development, implementation and evaluation and to provide analytical support for performance measurement. To support effective strategic asset planning and management by NHSScotland through the establishment of appropriate policy, financial and management frameworks.

Objectives

• To manage the Health Directorate financial revenue performance (NHSScotland et al, Central Programme and SGHD Running Costs) and provide advice and financial expertise.
• To manage the Health Directorate financial revenue performance (NHSScotland et al, Central Programme and SGHD Running Costs) and provide advice and financial expertise.
• To manage the Health Directorate financial revenue performance (NHSScotland et al, Central Programme and SGHD Running Costs) and provide advice and financial expertise.
• To ensure the economic, efficient and effective use of resources by assessing and monitoring NHS Boards and SGHD.
• To support policy development, implementation and evaluation by providing appropriate and relevant evidence, advice and analysis through an integrated analytical approach
• To provide analytical support in the measurement and reporting of the performance of health and community care services.
• To work closely with ISD, other NHS organisations, and local authorities to ensure the availability and application of high quality information.
• To manage the Health Directorate financial capital performance (NHSScotland, Central Programme) to ensure that capital is appropriately allocated and monitored and that reporting frameworks, risk reviews and capital resource management systems are effective in supporting effective healthcare services where and when required.
• To ensure that the physical assets (buildings, equipment and IT) are properly and strategically planned, that new/refurbished premises designed to high standards, that the existing estate is sustainable, fit-for-purpose and that disinvestment of surplus property is undertaken effectively all of which will support the delivery of healthcare services
• To support the improved delivery of NHSScotland infrastructure projects through the development of appropriate framework agreements and other methodologies for the effective procurement of projects and to develop guidance and support for NHSScotland organisations and project boards/teams.