The Department of Health agreement of balances
The DH agreement of balances provides practical guidance for the completion of the DH accounting group agreement of balances exercises.
PDF, 953KB, 64 pages
MS Excel Spreadsheet, 194KB
PDF, 410KB, 3 pages
PDF, 235KB, 2 pages
MS Excel Spreadsheet, 73.8KB
PDF, 178KB, 2 pages
This practical guidance for the completion of the DH accounting group agreement of balances (AoB) exercises is relevant to all bodies within the DH accounting boundary.
While the Department of Health group accounting manual outlines the principles of the AoB exercise, including the associated accounting principles, this guidance includes more details of how the exercise should be completed in practice. The guidance should be read in conjunction with the manual.
Published: 16 December 2016
Updated: 24 March 2017
- Replaced and updated the Q3 guidance with guidance for Q4.
- Added document: NHS receivables statement 2016 to 2017: financial year quarter 3 template
- First published.