Costs
Costs Archive
Costs Book data is available for 9 previous years. For earlier data please contact the Costs team at ISD.
When comparing data across years, please be aware of changes to the dataset.
2007/08
Additional board costs included in Hospital & Community Services - over recent years many Health Board systems have merged their Corporate Functions with the consequent difficulty in identifying the relevant proportion to be incorporated into the Hospital & Community element of the Scottish Health Service Cost Book submission. For the 2007/08 data collection it has been agreed that ALL board administrative costs, non-clinical service costs and resource transfers should be included within the Costs Book with the exception of the reconciling items identified below.
Administrative Costs - costs presently identified within Note 6 Administration Costs of the Annual Statutory Accounts as defined in the Unified Board Accounts Manual.
Non Clinical Costs - the following costs included within Note 7 Other Non Clinical Services of the Annual Statutory Accounts:
-- Compensation costs - clinical and medical negligence
-- Pension enhancement and redundancy
-- Health promotion
-- Public Health
-- Public Health Medicine trainees
-- Emergency Planning
The following are excluded as reconciling items:
-- Nurse Teaching
-- Closed Hospital Charges
-- Patients' Travel - attending hospital
-- Patient's travel - Highlands and Islands scheme
-- Post-graduate medical education
-- Shared Services
-- Loss on disposal of fixed assets
Resource Transfer - transfer of monies from NHS to fund health care provided by local authorities such as community based care packages and the support infra-structure for patients discharged from long stay hospitals.
GP Out of Hours - all boards should report expenditure in relation to GP Out of Hours in the Community Services return.
Staff groupings used in SFRs 5.1B (hospital services) and 8.1 (community services) have been altered to reflect Agenda for Change job families.
2006/07
Outpatient Treatments - the range of specialties covered in report R043 is increased and additional data is provided on theatre hours used and cost of AHP services for these patients. Not all hospitals providing outpatient treatments are able to cost this activity. For those hospitals that do submit data, their net running costs are allocated across a wider range of patient activity so there will be a minor impact on the average unit costs for the other patient types.
Radiology Services - an analysis of direct staff numbers and costs, by staff group is collected for the first time. This data is available in SFR 5.11.
NHS Argyll & Clyde - dissolved on 31st March 2006. Health services provided in the council area of Argyll & Bute are now included in an enlarged NHS Highland while the rest of the former Argyll & Clyde area is included in an enlarged NHS Greater Glasgow (now called NHS Greater Glasgow & Clyde).
2005/06
Additional Costs of Teaching (ACT) - the allocation of funds to the board operating divisions for teaching and research has changed with some of the allocation now going to the board central function.
Executive Summary - Trend (report R100T) introduced
2004/05
Executive Summary introduced (report R100).
Nurse Led Clinics - costs and activity at hospitals which provide nurse led outpatient clinics are reported for the first time (report R045). Not all hospitals providing this service returned data in this first year. Hospital running costs are allocated across a wider range of patient activity so there will be a minor impact on the average unit costs for the other patient types.
2003/04
High Dependency Unit - costs and activity reported for the first time (reports R40 and R042). Prior to 2003/04, this facility was not separately identifiable and was reported across most of the acute specialties.
Outpatient Treatments - costs and activity at hospitals which provide minor procedures at outpatient consultant clinics are reported for the first time (report R043). The collection of this data is introduced to differentiate the average cost of an attendance at this type of clinic from that incurred at a mainly consultation-only clinic. Not all hospitals that run outpatient treatment clinics can separate this activity for costing. In these instances, the data is included in the outpatient consultant report (R044). Sample data was collected in 2002/03. Although not reported separately or included in the Outpatient Consultant report (R044), the data was included in the hospital and trust summary reports (R020, R025 and R300).
Community Health Service - information has been revised. Child Health in report R500 includes data previously reported as Immunisation and School Nursing as well as Community Paediatrics which was previously reported in Other Services. Addiction Services, also previously reported in Other Services, is now shown separately.
Catering Expenditure - reported in R070, is now the cost of providing meals to both staff and patients, with any income received in respect of catering netted off. This income is also netted off Gross Hospital Running Costs in R110.
Golden Jubilee National Hospital - data is reported for the first time. At the date of acquisition of this establishment, it was noted that it would take some time to fully utilise the space available. The 2004 spending review has allocated cash to further expand the facilities. This will reduce the disproportionate amount of fixed cost that is allocated to each case.
In addition, during the year, further resources were allocated to GJNH for cardiac cases. This cost has not been shown as revenue against cardiac surgery. It should also be noted that the key programmes in the hospital have complex case mixes that make it difficult to compare with other Hospitals.
2002/03
Report R086 - the summary report showing expenditure incurred on health services by boards is changed to reflect changes in board annual accounts brought about by the introduction of Resource Accounting and Budgeting. Under the new format, NHS boards show Scottish Executive funding as a financial target rather than an income. Net Operating Costs do not equate to total revenue expenditure disclosed in previous years.
Report R200s - further development of the board data return published in the Health Care Commissioned reports provides more consistency with the trust information published in report R300s.
Medical Specialties - costs and activity for the specialties General Medicine, Cardiology, Gastroenterology and Medical Oncology is now shown. These specialties were previously reported in the 'Medical' group. The remaining specialties in this group are now reported as Medical Other. In addition, General Surgery is now reported as General Surgery (exc Vascular Surgery) and Vascular Surgery; Cardiothoracic Surgery is shown as Cardiac Surgery and Thoracic Surgery.
Laboratories - expenditure incurred by trusts in respect of direct access services to laboratories is now included in report R500s: Community Health Services.
Personal Medical Services - expenditure incurred by trusts in respect of PMS is included in General Medical Services in reports R390 and R392.
2001/02
Report R200s - the Health Care Commissioned reports stay the same but the reporting of expenditure is in a transition phase and some allowance should be made for this when undertaking comparisons.
Community Information - the collection is extended and is shown in a new report R520: Community Services - Other Services.
Care provided at non-NHS locations - expenditure incurred by trusts in respect of healthcare services purchased from local authorities, voluntary organisations and the private sector is now included in report R300s: Provision of Health Care.
Costs Team
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