Changes to DHSC group accounting manual 2024 to 2025
Applies to England
Read the full outcome
Detail of outcome
Feedback has been received from the user and audit community as well as technical experts, which has helped inform and enhance the development of the 2024 to 2025 group accounting manual (GAM).
Following this consultation and after consideration by the financial reporting advisory board, the 2024 to 2025 GAM was published in August 2024.
Original consultation
Consultation description
The Department of Health and Social Care (DHSC) and its bodies within the DHSC accounting boundary are required by law to produce an annual report and accounts.
The group accounting manual (GAM) is DHSC’s guidance to bodies on preparing and publishing an annual report and accounts.
We are consulting on the content of the GAM for 2024 to 2025. Full details are explained in the consultation document.
Documents
Updates to this page
Last updated 7 August 2024 + show all updates
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Added consultation response and link to 2024 to 2025 GAM.
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First published.