Department Of Health
June 12
13:30
2023
Details
TheDHSCgroup accounting manual (GAM) includes mandatory accounting guidance forDHSCgroup bodies completing statutory annual reports and accounts.
These group bodies include clinical commissioning groups, NHS trusts, NHS foundation trusts and arms length bodies.
TheGAMis approved by the HM Treasury Financial Reporting Advisory Board. Its based on the 2023 to 2024 HM Treasury Financial Reporting Manual.