Guidance

DHSC group accounting manual 2022 to 2023

Mandatory annual reports and accounts guidelines for the Department of Health and Social Care (DHSC) group bodies.

• From: Department of Health and Social Care
• Published: 17 June 2022
• Last updated: 2 June 2023 — See all updates

Documents

Group Accounting Manual 2022 to 2023

PDF, 2.12 MB, 350 pages

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DHSC group accounting manual 2022 to 2023: additional guidance, version 3

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Details

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 2022 to 2023 HM Treasury Financial Reporting Manual.

Published 17 June 2022
Last updated 2 June 2023 + show all updates

1. 2 June 2023

   New frequently asked question (FAQ) on cost equivalent transfer values calculations for 2022 to 2023 accounts added and further revision of FAQ 3 in paragraph 50 of 'DHSC group accounting manual 2022 to 2023: additional guidance'.

2. 11 April 2023

   Added updated version of group accounting manual and additional guidance document that details the changes made to the 2022 to 2023 group accounting manual.

3. 16 January 2023

   Added updated version of group accounting manual and additional guidance document that details the changes made to the 2022 to 2023 group accounting manual.

4. 17 June 2022

   First published.