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 policy@hfma.org.uk 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.

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

Additional documents

Integrated care boards: finance policies and procedures
Demising CCGs: maintaining corporate memory

Provisions and accruals: the impact of the Health and Care Bill on CCGs

December 2021 (PDF 292KB)

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