@Justabaker this is what you want, I think:
This is what the annual accounts for Fife NHS say (see pages 82 and 83):
Participation in CNORIS The Board participates in the Clinical Negligence and Other Risks Scheme (CNORIS). The principal of the scheme is that it will work in a similar manner to insurance schemes through the risk pooling of legal claims in relation to clinical negligence and other risks. The amount disclosed recognises the Board's share of the total CNORIS liability for NHS Scotland. Further detail is provided in Note 13b.
NOTE 13B. CLINICAL NEGLIGENCE AND OTHER RISKS INDEMNITY SCHEME (CNORIS)
2023 Note 2024
I am going to have to fudge the table all £ figures below are £'000s
-Provision recognising individual claims against the NHS Board as at 31 March note 13a £22,912 (for 2023 £54,110)
- Associated CNORIS receivable at 31 March 9 (22,535) (for 2023 £(53,721)
- Provision recognising the NHS Board's liability from participating in the scheme at 31 March note 13a £52,592 (for 2023 £51,357)
Net Total Provision relating to CNORIS at 31 March 52,969 (for 2023 £51,746)
Continuing with the paste:
The Clinical Negligence and Other Risks Scheme (CNORIS) has been in operation since 2000. Participation
in the scheme is mandatory for all NHS boards in Scotland. The scheme allows for risk pooling of legal claims
in relation to clinical negligence and other risks and works in a similar manner to an insurance scheme.
NHS FIFE - NOTES TO THE ACCOUNTS FOR YEAR ENDED 31 MARCH 2024
83 | P a g e
CNORIS has an agreed threshold of £25k and any claims with a value less than this are met directly from
within boards’ own budgets. Participants e.g., NHS boards contribute to the CNORIS pool each financial year
at a pre-agreed contribution rate based on the risks associated with their individual NHS board. If a claim is
settled the board will be reimbursed by the scheme for the value of the settlement, less a £25k “excess” fee.
The scheme allows for the risk associated with any large or late in the financial year legal claims to be managed
and reduces the level of volatility that individual boards are exposed to.
When a legal claim is made against an individual board, the board will assess whether a provision or contingent
liability for that legal claim is required. If a provision is required, then the board will also create an associated
receivable recognising reimbursement from the scheme if the legal claim settles. The provision and associated
receivable are shown in the first two lines above. The receivable has been netted off against the provision to
reflect reimbursement from the scheme.
As a result of participation in the scheme, boards should also recognise that they will be required to make
contributions to the scheme in future years. Therefore, a second provision that recognises the board’s share
of the total CNORIS liability of NHS Scotland has been made and this is reflected in third line above.
Therefore, there are two related, but distinct provisions required as a result of participation in the scheme. Both
of these provisions as well as the associated receivable have been shown in the note above to aid the reader’s
understanding of CNORIS.
^Further information on the scheme can be found at: http://www.clo.scot.nhs.uk/our-services/cnoris.aspx^
Link to the Financial statements is here: https://www.nhsfife.org/media/a0blsef5/nhs_fife_annual_report_and_accounts_2023-24.pdf