Guidance

DHSC agreement of balances: accounting group

Practical guidelines to complete the exercises for the DHSC accounting group agreement of balances.

Documents

Details

This guidance is for DHSC group bodies such as NHS England and NHS Improvement.

The agreement of balances process seeks to identify all income and expenditure, transactions, and payable and receivable balances that arise from the contracts for the provision of goods and services between DHSC group bodies.

Published 16 December 2016
Last updated 27 December 2018 + show all updates
  1. Added updated 'Agreement of balances guidance 2018 to 2019' and 'Appendix 2: NHS specialised providers'.
  2. Added 'Agreement of balances 2018 to 2019: financial year quarter 3 timetable' and 'Agreement of balances 2018 to 2019: financial year quarter 4 timetable'.
  3. Two documents removed, to be replaced in the near future: 1) 'Agreement of balances 2018 to 2019: financial year quarter 4 timetable' and 2) 'Agreement of balances 2018 to 2019: financial year quarter 3 timetable'.
  4. Added 'Agreement of balances 2018 to 2019: financial year quarter 3 timetable' and 'Agreement of balances 2018 to 2019: financial year quarter 4 timetable'.
  5. Added 'Agreement of balances guidance 2018 to 2019' and appendices, and 'Agreement of balances 2018 to 2019: quarter 2 (month 6) update'. Removed ‘Agreement of balances guidance 2017 to 2018: quarter 4’ and ‘Agreement of balances 2017 to 2018: quarter 4 update’.
  6. Added 'Agreement of balances 2018 to 2019: financial year quarter 2 timetable' and removed timetables, appendix and annex for 2017 to 2018, and NHS statement template.
  7. Added ‘Agreement of balances 2017 to 2018: quarter 4 update’ to replace the quarter 3 update.
  8. 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’.
  9. Updated 'Agreement of balances 2017 to 2018: financial year quarter 3 timetable' and 'Agreement of balances 2017 to 2018: financial year quarter 4 timetable'.
  10. Added '2017 to 2018 agreement of balances guidance: month 9'
  11. Appendices 2 and 5 have been updated and replaced. 'Agreement of balances 2017 to 2018: quarter 3 update' has been added.
  12. Added Q3 and Q4 timetables.
  13. Updated with the Agreement of Balances Guidance 2017 to 2018.
  14. Added documents: appendix 2, appendix 5 and NHS statement template.
  15. Replaced 2016 to 2017 documents with first timetable for the 2017 to 2018 financial year.
  16. Replaced and updated the Q3 guidance with guidance for Q4.
  17. Added document: NHS receivables statement 2016 to 2017: financial year quarter 3 template
  18. First published.