Guidance

DHSC group accounting manual 2024 to 2025

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: 7 August 2024

Documents

DHSC group accounting manual 2024 to 2025

PDF, 2.18 MB, 352 pages

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Details

The Department of Health and Social Care (DHSC) group accounting manual (GAM) includes mandatory accounting guidance for DHSC group bodies completing statutory annual reports and accounts.

These group bodies include:

• integrated care boards
• NHS trusts
• NHS foundation trusts
• arm’s length bodies

The GAM is approved by the HM Treasury financial reporting advisory board. It’s based on the 2024 to 2025 Government Financial Reporting Manual.

Published 7 August 2024