HCA Financial Framework

The HCA Financial Framework outlines the context in which we operate, including our relationship with our sponsor, Department for Communities and Local Government (DCLG).

A Framework Document has been agreed between the HCA, DCLG and Treasury and issued by the Secretary of State. It describes the financial and management processes that govern the operation of the HCA and its relationship with the government through its sponsoring department.

It details:

• the purpose and strategic objectives of the HCA
• the responsibilities of the Accounting Officers, Chairman and Board Members, management and financial operation, including budgeting and delegations.

HCA Framework Document - PDF (343 KB)

Financial systems

We operate financial systems for both revenue (resource) accounts and capital (investment). We have one operational budget, administered from a single financial system, with separate capital budgets carried over to reflect transferred programmes and commitment levels. We produce consolidated accounts for reporting to sponsor department, board and accounting statements.