Seeks views on the DHSC Group Accounting Manual (GAM) that applies to DHSC bodies for their annual reports and accounts.
The Department of Health and Social Care (DHSC) and its bodies within the DHSC accounting boundary are required by law to produce an annual report and accounts. The Group Accounting Manual (GAM) is DHSC’s guidance to bodies on preparing and publishing an annual report and accounts.
This year’s GAM is based on the Financial Reporting Manual 2018 to 2019 (FReM). DHSC group bodies must use the GAM to comply with the FReM.
We are consulting on the content of the GAM for 2018 to 2019. There are significant changes to accounting requirements this year. Changes to the GAM focus on clarifying these changes. Full details are explained in the consultation document.