COVID Grant Treatments

Hi All, As a upper tier authority we are reviewing the COVID-19 grants to determine whether they are Principal or Agent and wondered how other authorities will be treating the Infection Control grant given that it has a large element which is passed through to Care Homes / Care providers. Any thoughts? Thanks

  • It would be good if CIPFA came out with guidance on all Covid related grants around the principal / agent issue to maintain consistency in accounting across the country on this.