Guidance

DHSC group accounting manual 2023 to 2024

Mandatory annual reports and accounts guidelines for the Department of Health and Social Care (DHSC) group bodies.

From:
Department of Health and Social Care
Published
12 June 2023

Documents

DHSC group accounting manual 2023 to 2024

PDF, 2.03 MB, 339 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email publications@dhsc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

The DHSC group accounting manual (GAM) includes mandatory accounting guidance for DHSC group bodies completing statutory annual reports and accounts.

These group bodies include clinical commissioning groups, NHS trusts, NHS foundation trusts and arm’s length bodies.

The GAM is approved by the HM Treasury Financial Reporting Advisory Board. It’s based on the 2023 to 2024 HM Treasury Financial Reporting Manual.

Published 12 June 2023