Guidance

DHSC group accounting manual 2023 to 2024

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: 12 June 2023
• Last updated: 2 April 2024 — See all updates

Documents

DHSC group accounting manual 2023 to 2024

PDF, 2.05 MB, 345 pages

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DHSC group accounting manual 2023 to 2024: additional guidance, version 2

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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 2023 to 2024 HM Treasury Financial Reporting Manual.

Published 12 June 2023
Last updated 2 April 2024 + show all updates

1. 2 April 2024

   Added updated version of the DHSC group accounting manual 2023 to 2024. The ‘additional guidance' document details the changes made to the 2023 to 2024 manual, and includes a new section, ‘FAQ 6: accounting for the 2023 to 2024 component of the consultants pay offer’ plus further revision of FAQs 4 and 5 in paragraphs 42, 50, 51, 52 and 53.

2. 19 January 2024

   Added updated version of group accounting manual and additional guidance document that details the changes made to the 2023 to 2024 manual.

3. 12 June 2023

   First published.