Consultation outcome

Changes to the DH accounting guidance for all NHS bodies

This consultation has concluded

Download the full outcome

Detail of outcome

This consultation response document sets out a summary of the comments received on the draft and the Department of Health (DH) response to them.

After consideration by DH of the comments received to the consultation, the DH group accounting manual was published on 5 September 2016.

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Original consultation


Seeks views on the DH Group Accounting Manual (GAM) that applies to all NHS bodies for their annual reports and accounts for 2016 to 2017.

This consultation ran from

Consultation description

The Department of Health Group Accounting Manual (GAM) is based on the 2016 to 2017 Treasury Financial Reporting Manual, adapted for the NHS. It includes mandatory accounting guidance for all NHS bodies on completing their statutory annual report and accounts.

In previous years, Monitor and the Department of Health issued separate manuals for this purpose, one targeted at NHS foundation trusts and the other at the remainder of bodies within the Department of Health accounting boundary (including NHS trusts, clinical commissioning groups and arm’s length bodies). This year, the accounting requirements in the 2 manuals have been merged to into one single reference document.

We are consulting on the content of the 2016 to 2017 GAM. Full details are explained in the consultation document.

Responding to the consultation

Please send responses to the contact below, with ‘GAM 2016-17 Consultation Response’ in the subject header:

NHS trusts:

NHS foundation trusts:

NHS commissioners:

Other arm’s length bodies:

Audit firms:

The final version of the Department of Health Group Accounting Manual will be published during August 2016.


Published 10 May 2016
Last updated 30 September 2016 + show all updates
  1. Added consultation response.
  2. First published.