Mandatory annual reports and accounts guidance for DH group bodies.
The Department of Health group accounting manual (GAM) includes mandatory accounting guidance for DH group bodies (including clinical commissioning groups, NHS trusts, NHS foundation trusts and arm’s length bodies) completing statutory annual reports and accounts for 2017 to 2018.
The GAM is approved by the HM Treasury Financial Reporting Advisory Board. It is based on the 2017 to 2018 Treasury financial reporting manual, adapted for the NHS.
There will be additional guidance updates to the GAM later in the year, which must be treated as having the same status as the GAM itself. The additional guidance will be contained in a single document, which will be updated as further issues arise.