Consultation outcome

Changes to DHSC Group Accounting Manual 2018 to 2019

This consultation has concluded

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Detail of outcome

Responses have been analysed and summarised in the consultation response document. This document also identifies the areas in which the DHSC group accounting manual 2018 to 2019 has been revised to better meet users’ needs.

Original consultation


Seeks views on the DHSC Group Accounting Manual (GAM) that applies to DHSC bodies for their annual reports and accounts.

This consultation was held on another website.

This consultation ran from

Consultation description

The Department of Health and Social Care (DHSC) and its bodies within the DHSC accounting boundary are required by law to produce an annual report and accounts. The Group Accounting Manual (GAM) is DHSC’s guidance to bodies on preparing and publishing an annual report and accounts.

This year’s GAM is based on the Financial Reporting Manual 2018 to 2019 (FReM). DHSC group bodies must use the GAM to comply with the FReM.

We are consulting on the content of the GAM for 2018 to 2019. There are significant changes to accounting requirements this year. Changes to the GAM focus on clarifying these changes. Full details are explained in the consultation document.


Published 22 January 2018
Last updated 22 June 2018 + show all updates
  1. Added consultation response.
  2. First published.