GovWire

Guidance: DHSC group accounting manual 2024 to 2025

Department Of Health

August 7
09:11 2024

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.

Updates to this page

Published 7 August 2024

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