DHSC group accounting manual 2016 to 2017

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



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 is based on the 2016 to 2017 treasury financial reporting manual, adapted for the NHS.

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. This year the accounting requirements have been merged into this single reference document.

The additional guidance updates the GAM and must be treated as having the same status as the GAM itself. Various changes are also incorporated into the updated GAM. It will be updated as further issues arise, so that all the additional guidance for 2016 to 2017 will be contained within a single document.

Published 5 September 2016
Last updated 18 April 2017 + show all updates
  1. Updated additional guidance document with information on the mechanics of how STF payments impact on PDC dividends.

  2. Updated additional guidance document with information on quarter 4 sustainability and transformation fund payments to NHS providers.

  3. Updated DH GAM and additional guidance.

  4. Added updated DH group accounting manual and additional guidance.

  5. First published.