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. 

  • Hi Holly, how did you decide to treat this in the end?  We are currently discussing this with our external auditors.  The discretionary element seems to be swaying them towards Principal so it would be good to know how other authorities treated this.