Consultation outcome

Changes to DH accounting guidance for NHS bodies: 2017 to 2018

This consultation has concluded

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Detail of outcome

Department of Health response to the consultation on the draft 2017-18 Group Accounting Manual.

Original consultation


Consultation on the DH Group Accounting Manual (GAM) that applies to all NHS bodies for their annual reports and accounts for 2017 to 2018.

This consultation ran from

Consultation description

The Department of Health Group Accounting Manual (GAM) is based on the 2017 to 2018 Treasury Financial Reporting Manual, adapted for the NHS. It includes mandatory accounting guidance for all DH group and NHS bodies on completing their statutory annual report and accounts.

The GAM is applicable to all organisations within the DH group for the purpose of preparing annual accounts. However, for annual reporting purposes only, NHS foundation trusts will follow the separate Annual Reporting Manual published by NHS Improvement.

We are consulting on the content of the 2017 to 2018 GAM. Full details are explained in the consultation document.

Responding to the consultation

Please email responses to the relevant contact below, with ‘GAM 2017-18 consultation response’ in the subject line:

The final version of the DH GAM will be published at the end of April 2017.


Published 26 January 2017
Last updated 30 June 2017 + show all updates
  1. Response to the consultation has been added.
  2. First published.