DHSC group accounting manual 2021 to 2022
Mandatory annual reports and accounts guidelines for the Department of Health and Social Care (DHSC) group bodies.
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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’s based on the 2021 to 2022 HM Treasury Financial Reporting Manual.
Last updated 22 April 2022 + show all updates
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Added updated version of group accounting manual and additional guidance document that details the changes made to the 2021 to 2022 group accounting manual. This is the second version.
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Added updated version of group accounting manual and additional guidance document that details the changes made to the 2021 to 2022 group accounting manual.
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First published.