Statutory guidance

NHS foundation trusts: financial accounting guidance

NHS foundation trust finance staff should use this guidance, which is updated regularly, to do their work.

This publication was withdrawn on

From 2017/18 onwards, financial accounting and reporting updates for NHS trusts and NHS foundation trusts can be found at http://improvement.nhs.uk/financialreporting.

Documents

NHS foundation trust FTC completion instructions Month 9 2015/16

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Public Expenditure System (PES)

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Details

Financial accounting updates, including year-end accounts, the NHS foundation trust consolidation (FTC) process and the agreement of balances process.

Published 21 March 2013
Last updated 30 May 2017 + show all updates
  1. We've added April and May updates to the page.
  2. Added March's updates
  3. Added February's data
  4. Published the latest updates
  5. We published the September updates
  6. Added entry for August
  7. Published the June 2016 update
  8. Published May 2016 updates
  9. Added information about an important FTC fixer, 2016/17 organisational changes for agreement of balances and year end accounts.
  10. Added a link to additional guidance for preperation of year end accounts from the Department of Health.
  11. We've added updates to the March 2016 section of the financial accounting guidance updates
  12. Added new guidance on month 12 accounts.
  13. New December 2015 updates
  14. We've published the updates for December 2015.
  15. November updates added.
  16. Update made to page for 26 October 2015.
  17. Added information on the timetable for 2015/16 accounts, survey on IFRS 15 revenue and Monitor’s response to NAO consultation on guidance for auditors’ work on use of resources.
  18. Updated page with information on the injury cost recovery scheme and month 6 agreement of balances.
  19. Updated page with information on the NHS Pension scheme example disclosures, guidance to accompany GBS statements, month 9 agreement of balances, PDC and cash statements, and CCG and CSU changes.
  20. Updated page with information on ill health retirement figures and NHS England structure changes.
  21. Updated page with 'agreement of balances: month 12' and news of changes to NHS England structure.
  22. Updated page with information on the release of FTC month 12 template.
  23. February 2015 updates added.
  24. Page updated with a clarification on the FTC
  25. Updated page with the latest accounting guidance for NHS foundation trusts.
  26. Updated guidance to include information on discount rates for post-employment benefits and general provisions.
  27. Updated page with letter accounts and agreement of balances timetable and information on the Month 6 agreement of balances.
  28. Updated page with the latest accounting guidance for trusts.
  29. Added information on 'Month 6 Agreement of Balances, 26 August 2014'.
  30. Added a clarification on 'going concern' for NHS foundation trusts.
  31. Added update on VAT on invoices from NHS Property Services
  32. Added an update on year-end information to be provided by Monitor, NHS Pensions employer disclosure, PDC dividend calculation and an additional FAQ on the FT ARM.
  33. Added an update on year end information to be provided by Monitor
  34. Added an update from NHS Property Services
  35. First published.