PART 11Transitional provision in relation to the abolition of clinical commissioning groups and the creation of integrated care boards
Transitional and saving provision: clinical commissioning group accounts28
1
This regulation applies where, prior to its abolition, a clinical commissioning group has not fully discharged its obligations under paragraph 17 of Schedule 1A to the 2006 Act in relation to—
a
the financial year ending with 31st March 2022, or
b
the financial year beginning with 1st April 2022.
2
Paragraph 17 of Schedule 1A to the 2006 Act38 is saved in relation to the relevant period and is to be read as if—
a
references to the Board were references to NHS England;
b
in respect of the financial year beginning with 1st April 2022, that year ended with 30th June 2022;
c
the obligation in sub-paragraph (1) imposed on the clinical commissioning group to keep proper accounts and proper records in relation to the accounts were imposed on the successor integrated care board in relation to that clinical commissioning group;
d
the obligation in sub-paragraph (2) imposed on the clinical commissioning group to prepare annual accounts in respect of that financial year were imposed on the successor integrated care board in relation to that clinical commissioning group;
e
directions given under sub-paragraph (3) to the clinical commissioning group were given to the successor integrated care board in relation to that clinical commissioning group;
f
NHS England may give directions under sub-paragraph (4) to an integrated care board as to the methods and principles according to which the annual or other accounts must be prepared, and the form and content of such accounts, in relation to a clinical commissioning group’s financial year;
g
the obligation imposed on the clinical commissioning group in sub-paragraphs (7) and (8) to send accounts before a specified date were imposed on the successor integrated care board in relation to that clinical commissioning group.
3
In paragraph (2), “relevant period” means—
a
the financial year ending with 31st March 2022, or
b
the financial year beginning with 1st April 2022 and ending with 30th June 2022.