NHS Kirklees - Annual Accounts 2009/10 2. Operating segments This section provides information on the income received by the PCT both by the types of services for which the income was earned and by major customers. It also summarises the financial performance of the PCT by operating segments. The Chief Operating Decision Maker is the PCT's Board. It receives information on the financial performance of each of the segments in the routine monthly financial information presented at each Board Meeting. This information covers the income and expenditure of each of the segments, but does not analyse the Statement of Financial Position between the segments. 1. Income by Type of Service The purpose of this disclosure is to provide information on income received from external customers by the types of services for which it was received. The income shown in Note 3: Miscellaneous Income, is analysed by type of service in the table below. 2009/10 £000
2008/09 £000
0
108,925
Dental Services
6,120
6,048
This is a combination of dental charge income from dentists and income from other PCTs for community dental services.
Management and Admin Services
3,523
1,924
This is income for management and administrative services provided by Kirklees PCT to other PCTs. It includes Human Resources and Organisational Development, Yorkshire and Humber PCT collaborative, and Health Property Management Services. The increased income mainly relates to the PCT collaborative.
Drugs Treatment Services Community Loan store Therapies Property Related Income Continuing Care & Mental Health
1,767 1,714 1,144 690 531
1,586 1,923 1,091 689 1,322
Other Health Care
425
349
This is income to support the provision of drugs treatment services. This is local authority income for the jointly operated community equipment service. This is income for therapy services provided to the local authority and NHS Trusts. This is income from third parties occupying premises owned by the PCT. This represents contributions to the care of patients in care homes from both the local authority and neighbouring PCTs. The income varies from year to year depending on the number of these patients. This is income mainly for provision of Chlamydia screening and minor day case surgery provided to other PCTs.
Education and Training Public health
451 182
230 362
This is income to support education and training of medical staff. This is primarily income from the local authority in relation to joint initiatives to improve the health of the local population.
559 17,106
379 124,828
Type of Service Hosted Specialist Commissioning Arrangements
Other Total Miscellaneous income
Description of Service The collaborative approach to commissioning specialist services on a regional basis was hosted by Kirklees PCT in 2008/09. It is now hosted by Barnsley PCT. The income is the other Yorkshire and Humber PCTs' contributions to these arrangements.
Other smaller items of income.
2. Income from Major Customers The purpose of this disclosure is to provide information on income from major external customers, where an a major customer is defined as being more than 10% of the PCT's total miscellaneous income. There are three major customers to disclose and details of the income from each of these are shown in the tables below. Income From Other PCTs Type of Service Hosted Specialist Commissioning Arrangements Management and Admin Services Continuing Care & Mental Health Dental Services Other Health Care Other Total Income From Dental Charges Type of Service Dental Services Total Income From Local Authorities Type of Service Community Loan Store Continuing Care & Mental Health Drugs Treatment Services Management and Admin Services Other Health Care Public health Therapies Other Total
Kirklees Commissioning 2009/10 2008/09 £000 £000 0 0 3,343 1,539 307 737 0 96 0 0 75 39 3,725 2,411
Provision of Services 2009/10 2008/09 £000 £000 0 0 0 0 0 0 604 639 325 255 5 0 934 894
Hosting of StHA Wide Commissioning 2009/10 2008/09 £000 £000 0 108,925 0 0 0 0 0 0 0 0 0 0 0 108,925
Total 2009/10 £000 0 3,343 307 604 325 80 4,659
2008/09 £000 108,925 1,539 737 735 255 39 112,230
Kirklees Commissioning 2009/10 2008/09 £000 £000 5,402 5,313 5,402 5,313
Provision of Services 2009/10 2008/09 £000 £000 0 0 0 0
Hosting of StHA Wide Commissioning 2009/10 2008/09 £000 £000 0 0 0 0
Total 2009/10 £000 5,402 5,402
2008/09 £000 5,313 5,313
Kirklees Commissioning 2009/10 2008/09 £000 £000 0 0 223 584 513 347 0 21 0 0 153 170 0 0 12 7 901 1,129
Provision of Services 2009/10 2008/09 £000 £000 1,633 1,923 0 0 0 0 52 49 96 94 29 191 125 110 134 5 2,069 2,372
Hosting of StHA Wide Commissioning 2009/10 2008/09 £000 £000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Total 2009/10 £000 1,633 223 513 52 96 182 125 146 2,970
2008/09 £000 1,923 584 347 70 94 361 110 12 3,501
3. Financial Performance by Segment The purpose of this note is to provide information on the financial performance of each of the PCT's segments and how these contribute to the overall performance of the PCT. During 2008/09 the PCT had three distinct segments. These are: the commissioning of services for the population of Kirklees; the direct provision of services for the population of Kirklees; and the hosting of Yorkshire and Humber wide commissioning arrangements which commission services for the wider population of the StHA area. In 2009/10 the PCT no longer hosted the Yorkshire and Humber wide commissioning arrangements. The table below summarises the financial performance of these segments.
Direct Operating Costs Common Operating Costs Gross Operating Costs Less Misc income from external customers Income and Expenditure with internal customers Net Operating Costs Less Non-discretionary Net Operating costs less non-discretionary Revenue Resource Limit Under/(over) spend against Revenue Resource Limit
Kirklees Commissioning 2009/10 2008/09 £000 £000 596,287 526,150 20,009 20,157 616,296 546,307 (12,200) (10,399) 42,451 50,452 646,547 586,360 (3,999) (3,575) 642,548 582,785 645,407 584,315 2,859
Provision of Services 2009/10 2008/09 £000 £000 39,893 36,166 7,395 7,617 47,288 43,783 (4,906) (4,770) (42,451) (39,233) (69) (220) 0 0 (69) (220) 0 0
1,530
69
220
Hosting of StHA Wide Commissioning 2009/10 2008/09 £000 £000 0 119,840 0 0 0 119,840 0 (109,658) 0 (11,219) 0 (1,037) 0 0 0 (1,037) 0 0 0
1,037
Note that these figures for 2008/09 comparators are based on UK GAAP in order to show performance against the Revenue Resource Limit consistent with Note 3.1
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Total 2009/10 £000 636,180 27,404 663,584 (17,106) 0 646,478 (3,999) 642,479 645,407 2,928
2008/09 £000 682,156 27,774 709,930 (124,827) 0 585,103 (3,575) 581,528 584,315 2,787