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

11 February 2022
1 CPD hour
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.

Additional documents

Integrated care boards: finance policies and procedures
CCG closedown: maintaining corporate memory
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