7. What does this mean for the Housing Revenue Account (HRA)?
Annex A sets out the current arrangements for undertaking and funding housing adaptations across tenure. The HRA is only used to fund housing adaptations for council tenants. This requirement will continue under Integration. However, the Local Authority will identify and delegate the budget from the HRA to the Integration Authority equal to the amount of money required to pay for adaptations for council tenants.
The HRA ring-fence will continue and Integration and Local Authorities must ensure that HRA funds are not used for adaptations across other tenures or for different purposes. As part of the development of their strategic plans, it will be for Integration Authorities to put in place checks and safeguards to ensure that the integrity of the HRA ring-fence is protected. The requirement for Integration Authorities to prepare an annual financial statement will provide the required transparency and accountability.