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Guidance: DHSC group accounting manual 2023 to 2024

Department Of Health

January 19
14:04 2024

DHSC group accounting manual 2023 to 2024

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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.

Published 12 June 2023
Last updated 19 January 2024 +show all updates
  1. Added updated version of group accounting manual and additional guidance document that details the changes made to the 2023 to 2024 manual.

  2. First published.

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