Financial standards and guidelines
Includes the requirements and guidelines for using the Common Chart of Accounts and Common Costing Standards.
In this section
- The Common Chart of Accounts provides a nationally consistent coding system for the recording of transactions by district health boards and the Ministry of Health. – Read more
- The guidelines provide information on the products that DHBs have chosen to use to allocate costs to patient events, and the type of costs that are allocated by each product. – Read more
- The Common Costing Standards provide common standards for the costing of DHB services. – Read more
- This document sets out the FTE (Full-time Equivalent) counting framework for planning and reporting purposes. – Read more
- These notes detail the methodologies used for the calculation of the inter-district flows for each service area. They are updated annually. – Read more