Provisions and accruals: the impact of the Health and Care Bill on CCGs
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 firstname.lastname@example.org
by 14 January 2022 with any feedback.
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.
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Integrated care boards: finance policies and procedures
Demising CCGs: maintaining corporate memory