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Guidance

DHSC group accounting manual 2019 to 2020

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

Updates to this page

From:
Department of Health and Social Care
Published:
1 May 2019
Last updated:
9 April 2020
Show all updates

  1. Both attachments have been updated: the group accounting manual and the additional guidance. The additional guidance attachment contains information on what has been updated.

  2. Both attachments have been updated: the group accounting manual and the additional guidance. The additional guidance attachment contains information on what has been updated.

  3. 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.

  4. First published.

Documents

DHSC group accounting manual 2019 to 2020

PDF, 1.46 MB, 279 pages

DHSC group accounting manual 2019 to 2020: additional guidance

PDF, 198 KB, 28 pages

Details

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 2019 to 2020 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 2019 to 2020 will be contained within a single document.

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