- Book your PQ and IPFM exam(s)
- Book your CETC course(s)
The Care Act 2014 makes it a legal requirement for local authorities in England to offer Deferred Payment Agreements (DPAs) to fund residential care fees for individuals meeting certain eligibility criteria. This was previously a discretionary arrangement. The new legal duties came into force on 1st April 2015.
The Department of Health have worked with CIPFA and CIPFA's Local Authority Accounting Panel to provide local authorities with guidance to help them properly reflect DPAs in their accounts. The guidance includes example journal entries and also provides a number of practical operational matters for local authorities to consider.
The Deferred Payments Agreements Scheme 2015/16 - Accounting Arrangements: Informal Commentary (PDF, 257 KB)