DHSC group accounting manual 2017 to 2018

Mandatory annual reports and accounts guidance for DHSC group bodies.



The Department of Health and Social Care (DHSC) group accounting manual (GAM) includes mandatory accounting guidance for DHSC 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 2017 to 2018 Treasury financial reporting manual, adapted for the NHS. The GAM is updated to reflect changes to the 2017 to 2018 Treasury financial reporting manual.

The additional guidance updates the GAM and must be treated as having the same status as the GAM itself. It will be updated as further issues arise, whether related or unrelated to Treasury updates, so that all the additional guidance for 2017 to 2018 will be contained within a single document.

Published 23 June 2017
Last updated 29 March 2018 + show all updates
  1. The page has been updated with the March 2018 versions of the group accounting manual and additional guidance.
  2. Group accounting manual and additional guidance updated.
  3. Added additional guidance and updated DH group accounting manual.
  4. First published.