DHSC group accounting manual 2017 to 2018
Mandatory annual reports and accounts guidance for DHSC group bodies.
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Details
皇冠体育app Department of Health and Social Care (DHSC) group accounting manual (GAM) includes mandatory accounting guidance for DHSC group bodies (including clinical commissioning groups, NHS trusts, NHS foundation trusts and arm鈥檚 length bodies) completing statutory annual reports and accounts.
皇冠体育app GAM is approved by the HM Treasury Financial Reporting Advisory Board. It is based on the 2017 to 2018 Treasury financial reporting manual, adapted for the NHS. 皇冠体育app GAM is updated to reflect changes to the 2017 to 2018 Treasury financial reporting manual.
皇冠体育app additional guidance updates the GAM and must be treated as having the same status as the GAM itself. It will be updated as further issues arise, whether related or unrelated to Treasury updates, so that all the additional guidance for 2017 to 2018 will be contained within a single document.
Updates to this page
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皇冠体育app page has been updated with the March 2018 versions of the group accounting manual and additional guidance.
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Group accounting manual and additional guidance updated.
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Added additional guidance and updated DH group accounting manual.
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First published.