Guidance
[Withdrawn] Agreement of balances 2022 to 2023: Q4 (month 12) timetable
Updated 6 March 2023
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This publication is available at https://www.gov.uk/government/publications/the-department-of-health-agreement-of-balances/agreement-of-balances-2022-to-2023-q4-month-12-timetable
The NHS receivables and payables, and income and expenditure reconciliation
Organisations should note the following definitions:
- receivable organisation: the organisation sending the invoice, carrying the trade receivable or receiving the income (that is, the supplier or provider)
- payable organisation: the organisation receiving the invoice, carrying the trade payable or recording expenditure (that is, the purchaser or commissioner)
| Date (close of play unless otherwise stated) | Receivables and payables (R&P) or income and expenditure (I&E) reconciliation or both | Detail: R&P or I&E reconciliation |
|---|---|---|
| Thursday 23 March 2023 | R&P | Final date for emailing March 2023 invoices. These invoices relate to activity and services up to and including February 2023 and can include March 2023 activity and services. |
| Friday 24 March 2023 | R&P | Final date for despatch of payments to NHS bodies for 2022 to 2023. This means that there should be no payments made after 24 March 2023 without prior agreement. |
| Wednesday 29 March 2023 | R&P | Final date for receivable organisations to email payable organisations a statement detailing outstanding invoices as at 23 March 2023, using the 2022 to 2023 month 12 AoB contact list. Payments received up to and including 24 March 2023 must also be included. Note: only one statement must be sent to each payable organisation (see note at bottom of timetable). A statement must be sent to each payable organisation for all statement balances over £2,500. Agreement is required for all statement balances over £300,000. |
| Thursday 30 March to Friday 31 March 2023 | R&P | If a statement detailing invoices outstanding as at 23 March 2023 has not been received by the deadline stated, the payable organisation is to inform the receivable organisation. In such cases, the receivable organisation must email such a statement immediately. |
| Tuesday 11 April 2023 | R&P | Final date for agreement of outstanding receivables and payables (including lease invoices) dated up to 23 March 2023 and above £300,000. Final date for receivable organisations to email a statement of accruals to the payable organisations, listing all 2022 to 2023 activities and services not invoiced by 23 March 2023. |
| Tuesday 11 April 2023 | I&E | Final date for receivable organisations to email payable organisations an income statement to 23 March 2023, using the 2022 to 2023 month 12 AoB contact list. Note: the statement will include income that has been invoiced and income received without an invoice – for example, grants, R&D payments, leases and so on. Only one statement must be sent to each payable organisation (see note at bottom of timetable). For leases the income statement should include all lease receipts regardless of the local accounting treatment. I&E statements must be sent to each payable organisation where total statement income is over £2,000,000. Agreement is required from each payable organisation where total statement income is over £3,000,000. |
| Wednesday 12 April 2023 | I&E | If an income statement has not been received by the deadline stated, the payable organisation is to inform the receivable organisation. In such cases, the receivable organisation must email an income statement immediately. |
| Wednesday 19 April 2023 | I&E | Final date for agreement of income and expenditure statements above £3,000,000 in respect of invoices dated up to 23 March 2023. |
| Wednesday 19 April 2023 | R&P | Final date to complete discussions regarding accruals for inclusion in 2022 to 2023 and agree wherever possible. |
| Thursday 27 April 2023 (9am) | Both | Arm’s-length bodies (ALBs) to submit completed month 12 AoB receivable and payable consolidation schedules and I&E position to the Department of Health and Social Care (DHSC) via albfinance@dhsc.gov.uk. |
| Thursday 27 April 2023 (9am) | Both | NHS England (NHSE) group bodies: data collection forms are to be submitted to NHSE via england.consolidationandreporting@nhs.net incorporating receivables and payables and income and expenditure. |
| Thursday 27 April 2023 (noon) | Both | NHS providers: provider finance return (PFR) forms incorporating agreement of balances income and expenditure and payables and receivables are to be submitted to NHSE. Submission is via provider Public Financial Management System (PFMS) portals. |
| Friday 5 May 2023 | Both |
NHSE to distribute DHSC mismatch reports to NHSE group bodies and NHS providers. DHSC to distribute ALB variances directly. Variances must be cleared down to zero and organisations must ensure they do not use the adjustment or disputed lines inappropriately in resolving variances. |
| Friday 12 May 2023 (9am) | Both |
NHSE group bodies must resubmit all payables, receivables, income and expenditure forms to NHSE via england.consolidationandreporting@nhs.net Resubmission of all ALB payables, receivables, income and expenditure forms to DHSC via albfinance@dhsc.gov.uk. |
| Friday 12 May 2023 (noon) | Both | NHS providers: PFR form incorporating agreement of balances income, expenditure, payables and receivables to be resubmitted to NHSE. Submission is via provider PFMS portals. |
| Thursday 18 May 2023 | Both | NHSE to distribute DHSC mismatch reports to NHSE group bodies and NHS providers. DHSC to distribute ALB variances directly. Remaining mismatches should be cleared down to zero through continued discussions between local bodies. |
| Friday 30 June 2023 (9am) | Both | NHSE group bodies must submit their audited submission, all payables, receivables, income and expenditure forms to NHSE via england.consolidationandreporting@nhs.net |
| Friday 30 June 2023 (noon) | Both | Providers must submit their audited PFR form to NHSE incorporating agreement of balances income, expenditure, payables and receivables. Submission is via provider PFMS portals. |
| Friday 30 June 2023 (5pm) | Both | Audited submission of all ALB payables, receivables, income and expenditure forms to DHSC via albfinance@dhsc.gov.uk. |
Note: NHSE’s 7 regions, NHSE Central Specialised Commissioning Hub (13Q) and NHSE Central Core are all separate bodies for the purposes of AoB. See ‘Appendix 3: NHSE sub-entities (core, regions (specialised commissioning) and CSUs) codes and profile class of the AoB 2022 to 2023 guidance.
Note: Bills should not be settled between NHS organisations during the last 5 working days of the financial year without prior agreement of the receiving body. No payments to be made after 24 March 2023.