Non-recurrent spend to create a risk reserve : Additional technical guidance

Utilisation of 1% non-recurrent spend to create a risk reserve : Additional technical guidance – Financial Planning 2016/17
NHS England February 2016

• “To contribute to the health system risk management, HM Treasury has stipulated that all commissioning organisations (with the exception of Specialised & Public Health…) must make sure that the 1% non-recurrent spend (as required by the business rules) is fully uncommitted at the start of the financial year.” 
• The Guidance outlines process for release and monitoring.
• Part of NHS Shared Planning Guidance