The Department of Health group accounting manual (GAM) includes mandatory accounting guidance for the DH group bodies (including clinical commissioning groups, NHS trusts, NHS foundation trusts and arm’s length bodies) completing statutory annual reports and accounts.
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.