Guidance

DHSC group accounting manual 2025 to 2026

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: 30 June 2025

Documents

PDF, 2.09 MB, 352 pages

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Details

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

These group bodies include:

• integrated care boards
• NHS trusts
• NHS foundation trusts
• arm바카라 사이트檚 length bodies

The聽GAM聽is approved by the HM Treasury聽financial reporting advisory board. It바카라 사이트檚 based on the 2025 to 2026聽바카라 사이트 Financial Reporting Manual.

Published 30 June 2025