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Department of Health group accounting guidance

Accounting guidance for the Department of Health group bodies.

The Department of Health issues accounting guidance for the Department of Health group bodies (including clinical commissioning groups, NHS trusts, NHS foundation trusts and arms’ length bodies). The Department of Health Group Accounting Manual (GAM) sets out how DH group bodies should produce their annual report and accounts.

Further finance guidance for NHS bodies will be published later this year.

Department of Health Group Accounting Manual

General NHS finance guidance

Published 2 November 2016
Last updated 22 January 2018 + show all updates
  1. Added changes to DHSC Group Accounting Manual 2018 to 2019 consultation.
  2. Added Department of Health annual report and accounts timetable.
  3. Department of Health group accounting manual 2017 to 2018 added.
  4. Guidance on laying accounts in Parliament added.
  5. Consultation on 2017-18 group accounting manual added.
  6. Added the NHS trust FMA guidance: 2016 to 2017
  7. First published.