DHSC group accounting manual 2018 to 2019

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 2018 to 2019 treasury financial reporting manual, adapted for the NHS. The GAM is updated to reflect changes to the 2018 to 2019 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 2018 to 2019 will be contained within a single document.

Published 27 April 2018
Last updated 27 December 2018 + show all updates
  1. The group accounting manual has been updated and the additional guidance document has been added. The additional guidance details the changes that have been made in the updated group accounting manual.
  2. First published.