Briefing / Holiday pay and overtime – accounting and governance issues
The most recent case, Flowers and Others, was against an ambulance trust so is very relevant to NHS bodies. However, the other cases may also impact those NHS bodies where staff work overtime on a regular basis.
This briefing sets out the background to the issue and provides links to useful guidance. The briefing does not include any advice as the HFMA does not provide financial or legal advice.
This is an issue that auditors may ask about as part of their year-end work.
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