Guidance

The Department of Health and Social Care agreement of balances

The DHSC agreement of balances provides practical guidance for the DHSC accounting group agreement of balances exercises.

Documents

Details

This is practical guidance for the completion of the Department of Health and Social Care (DHSC) accounting group ‘agreement of balances’ (AoB) exercises.

The guidance is relevant to all bodies within the DHSC accounting boundary.

You can use the statement template to note the format and content of your organisation’s financial statements.

Appendix 2 and Annex 5 are reference tables referred to in the guidance document.

Published 16 December 2016
Last updated 13 March 2018 + show all updates
  1. Added ‘Agreement of balances 2017 to 2018: quarter 4 update’ to replace the quarter 3 update.
  2. Added ‘Agreement of balances guidance 2017 to 2018: quarter 4’ to replace ‘Agreement of balances guidance 2017 to 2018: month 9’, and updated and replaced Appendix 2, Annex 5 and ‘Agreement of balances 2017 to 2018: financial year quarter 4 timetable’.
  3. Updated 'Agreement of balances 2017 to 2018: financial year quarter 3 timetable' and 'Agreement of balances 2017 to 2018: financial year quarter 4 timetable'.
  4. Added '2017 to 2018 agreement of balances guidance: month 9'
  5. Appendices 2 and 5 have been updated and replaced. 'Agreement of balances 2017 to 2018: quarter 3 update' has been added.
  6. Added Q3 and Q4 timetables.
  7. Updated with the Agreement of Balances Guidance 2017 to 2018.
  8. Added documents: appendix 2, appendix 5 and NHS statement template.
  9. Replaced 2016 to 2017 documents with first timetable for the 2017 to 2018 financial year.
  10. Replaced and updated the Q3 guidance with guidance for Q4.
  11. Added document: NHS receivables statement 2016 to 2017: financial year quarter 3 template
  12. First published.