When CIPFA published Pooled Budgets: A Practical Guide for Local and Health Authorities in 2001, it immediately proved immensely popular.

Since 2001, however, much has changed. Back then, the concept of pooling was new – now there is widespread practical experience of using the so-called ‘health act flexibilities’, as well as other powers designed to support joint working between health and social care. A significant body of case law has been created along the way. Meanwhile, in 2004, the Children Act created a new range of pooling and joint working possibilities, and in some instances obligations.

This new edition of Pooled Budgets, published jointly by CIPFA and the Healthcare Financial Management Association (HFMA), is therefore timely. It updates and expands the original guidance, and features a useful summary of the various legislative changes since 2001 and related changes in terminology. It also provides a précis of the alternatives to formal pooling, many of them simpler and administratively more economical, which are proving attractive as resources grow ever tighter. Pooling is recognised as a means to an end.

Those familiar with pooling will acknowledge that material accounting, financial management and governance issues remain unclear. These are naturally a major focus for the new edition. Chapters deal with corporate governance, financial management (including the crucial issue of charging) and the treatment of VAT.

Practitioners working in local government and the NHS will find this new edition of Pooled Budgets an invaluable support to their professional effectiveness.

This title is also available to purchase in CD-ROM format. It comes complete with a licence for networking to all bona fide employees of the purchasing Local Authority and NHS organisations. Details of licensing arrangements for other categories of purchaser, including those organisations operating shared service arrangements, are available from CIPFA’s Publications Department.

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