DHSC group accounting manual 2019 to 2020
Mandatory annual reports and accounts guidelines for the Department of Health and Social Care (DHSC) group bodies.
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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 is based on the 2019 to 2020 treasury financial reporting manual.
The additional guidance updates the GAM and must be treated as having the same status as the GAM itself. It will be updated as further issues arise, whether related or unrelated to Treasury updates, so that all the additional guidance for 2019 to 2020 will be contained within a single document.
Updates to this page
Last updated 9 April 2020 + show all updates
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Both attachments have been updated: the group accounting manual and the additional guidance. The additional guidance attachment contains information on what has been updated.
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Both attachments have been updated: the group accounting manual and the additional guidance. The additional guidance attachment contains information on what has been updated.
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The group accounting manual has been updated and the additional guidance document has been added. The additional guidance details the changes that have been made in the updated group accounting manual.
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First published.