Briefing / Provisions and accruals: the impact of the Health and Care Bill on CCGs
To support our members as CCGs closedown and integrated care boards (ICBs) are established, the HFMA is publishing three documents to assist a smooth transition between organisations.
As the 2021/22 accounts are prepared, CCGs will need to consider whether there are any liabilities arising from decisions made ahead of the change in status that will meet the criteria for a provision.
Integrated care boards: finance policies and procedures
CCG closedown: maintaining corporate memory
As the 2021/22 accounts are prepared, CCGs will need to consider whether there are any liabilities arising from decisions made ahead of the change in status that will meet the criteria for a provision.
Additional documents
Integrated care boards: finance policies and procedures
CCG closedown: maintaining corporate memory
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