Finance for Non-Executive Directors

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Healthcare Financial Management Association regularly publishes resources to support Chairs and non-executive directors in working with NHS finances at Board.

Paper: Year-end reminders for non-executive directors –  drawn together from HFMA planning conferences, it sets out the main issues to be aware of as well as key questions non-executive directors and lay-members should be asking.

Paper: The external audit: best practice in working well together– reflections on how organisations and Boards can work well with their external auditors.

PaperExternal audit reports: the role of the audit committee – this short paper is intended to support audit committee members to easily understand the range of external audit reports and additional powers.

BriefingHow to review and scrutinise the numbers: a guide for governing body/ audit committee members – this briefing sets out a series of questions that non-executive directors/ lay members could ask at governing body/ board and audit committee meetings to assess how things are going in financial and governance terms and to identify any areas of potential concern.

Resource: NHS corporate governance map – aimed at NHS boards, governing bodies, audit committees and those NHS staff with an interest in governance, the purpose of the NHS corporate governance map is to highlight the published resources that support the development and maintenance of effective governance arrangements.

HFMA Briefings particularly relevant for non-executive directors and lay members:

BooksHFMA NHS audit committee handbook