§ Mr. DonohoeTo ask the Secretary of State for Scotland what guidance his Department has issued to444W Scottish health boards in respect of retention of surpluses in their budgets at the end of the 1994–95 financial year. [11102]
§ Lord James Douglas-HamiltonGuidance is contained in the "Scottish Accounting Manual" which is issued to all health boards. This states that an underdrawing of up to 1 per cent. of a health board's cash limit may be carried forward from one year to another and that any overdrawing will be carried forward as a first charge against the following year's cash limit. There is, however, flexibility to allow a larger carry forward. Requests from health boards for carry forward in excess of 1 per cent. are considered on their merits.
§ Mr. DonohoeTo ask the Secretary of State for Scotland pursuant to his answer of 7 December 1995,Official Report, column 367, (1) if the under-drawings in the 1994–95 budgets of Greater Glasgow health board and Borders health board were carried forward into the 1995–96 budgets of these bodies; [11148]
(2) what was the outcome of his Department's discussions with the senior management of Greater Glasgow health board and Borders health board, concerning these bodies' under-drawing of their budgets for 1994–95. [11149]
§ Lord James Douglas-HamiltonFinal agreement has been reached with senior management of Greater Glasgow health board and Borders health board concerning the carry forward of underdrawings in 1994–95. Borders health board carry forward is £815,925 which is the same amount it underdrew. Greater Glasgow health board carry forward is £8,043,180 which is £1,837,000 less than its underdrawing. The difference relates to ring fenced funds which cannot normally be carried forward.