Integrated care boards: finance policies and procedures

Draft for comment

16 December 2021


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. These documents are in draft form so that members can review and suggest useful changes or additions – please contact policy@hfma.org.uk by 14 January 2022 with any feedback. 

A firm financial control environment is essential for any organisation, providing clarity on how the organisation is directed and controlled. For financial governance, this environment is established through setting out clear policies and procedures. This briefing is intended to support finance staff in shadow ICBs as they prepare the financial control environment, in terms of determining financial policies and the associated procedures. 

To view this briefing please ensure you are logged in to your membership account.

Additional documents

Demising CCGs: maintaining corporate memory
Provisions and accruals: the impact of the Health and Care Bill on CCGs 



Integrated care boards: finance policies and procedures

December 2021 (PDF 357KB)

Back to top