Department Of Health
January 7
13:59
2025
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TheDepartment of Health and Social Care (DHSC)group accounting manual (GAM) includes mandatory accounting guidance forDHSCgroup bodies completing statutory annual reports and accounts.
These group bodies include:
- integrated care boards
- NHS trusts
- NHS foundation trusts
- arms length bodies
TheGAMis approved by the HM Treasury financial reporting advisory board. Its based on the 2024 to 2025 Government Financial Reporting Manual.