Financial planning and performance
4.—(1) A performance report must include information about financial performance including—
(a)the total amount spent by, or under the direction of, the integration authority on each of the matters listed in paragraph (2);
(b)the proportion of the total amount paid to or set aside for use by the integration authority spent on each matter listed in paragraph (2); and
(c)if there has been an underspend or overspend against the planned spending set out in the annual financial statement, the amount of underspend or overspend and an assessment of the reasons for this.
(2) The matters referred to in paragraphs (1)(a) and (1)(b) are—
(a)health care services provided in pursuance of integration functions to hospital inpatients;
(b)health care services provided in pursuance of integration functions other than those provided to hospital inpatients;
(c)social care services provided in pursuance of integration functions to service users who are provided with a care home service or adult placement service;
(d)social care services provided in pursuance of integration functions to support unpaid carers in relation to needs arising from their caring role;
(e)social care services provided in pursuance of integration functions not mentioned in sub-paragraphs (c) or (d); and
(f)where one or more key care group has been identified in relation to the local authority area, health care services and social care services provided in pursuance of integration functions to service users within each of those key care groups.
(3) A performance report must include, in respect of the information which is included in the report by virtue of paragraph (1)(b) and (c), a comparison between the reporting year and at least the 5 preceding reporting years (or, where there have been fewer than 5 reporting years, all preceding reporting years, if any).
(4) In this regulation—
“adult placement service” and “care home service” have the same meaning as in schedule 12 to the Public Services Reform (Scotland) Act 2010(1);
“annual financial statement” means an annual financial statement published under section 39 of the Act (strategic plan: annual financial statement) which relates to the reporting year;
“inpatient” means a patient whose treatment requires the patient to be admitted to, and remain in, the place of treatment overnight; and
“key care group” means a group of service users with a shared characteristic or having similar care needs.