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DHSC Group Accounting Manual

The Department of Health and Social Care is updating its Group Accounting Manual for 2025–26 and 2026–27, which sets financial reporting standards for DHSC and its arm's-length bodies including NHS trusts and academies. The changes include consolidated academy financial reporting proposals and reflect evolving accounting requirements across the health and education sectors.

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2026

1 event

2025

14 events
25 Jun 2025 | Committee report linked

Government departments prepare financial statements in accordance with the International Financial Reporting Standards (IFRS) and the Government Financial Reporting Manual (FReM).57 As a result of the inclusion of the balances and transactions relating to the business-focused elements of BEIS the Department was required to prepare financial statements which were wider in scope and complexity when compared to those of DIT. These financial statements also include financial information relating ...

Government departments prepare financial statements in accordance with the International Financial Reporting Standards (IFRS) and the Government Financial Reporting Manual (FReM).57 As a result of the inclusion of the balances and transactions relating to the business-focused elements of BEIS the …

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2024

4 events
10 May 2024 | Committee report linked

We are concerned that the Department has still not put in place adequate oversight to ensure strong financial management and reporting across its group which are fundamental to the effective delivery of its policy and operational work. The Department is responsible for ensuring there is an adequate and robust system of financial control across its group and the organisations that form part of this. Yet its accounts have been qualified for the last four years owing to a variety of reasons rela...

We are concerned that the Department has still not put in place adequate oversight to ensure strong financial management and reporting across its group which are fundamental to the effective delivery of its policy and operational work. The Department is …

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2023

5 events
5 Jul 2023 | Committee report linked

At the time of our evidence session, University Hospitals of Leicester NHS Trust (UHL) had yet to publish its 2021–22 Annual Report and Accounts. UHL’s auditor was not able to obtain sufficient, appropriate evidence upon which to form an opinion for 2019–20, and issued an adverse audit opinion for 2020–21, due to system and control weaknesses resulting in material misstatements.65 We asked the Department what oversight it had of other hospitals which may be having similar issues to UHL. The D...

At the time of our evidence session, University Hospitals of Leicester NHS Trust (UHL) had yet to publish its 2021–22 Annual Report and Accounts. UHL’s auditor was not able to obtain sufficient, appropriate evidence upon which to form an opinion …

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2022

10 events
10 Jun 2022 | Committee report linked

On the basis of a report by the Comptroller and Auditor General (C&AG), we took evidence from the Department of Health and Social Care (the Department) on its Annual Report and Accounts for 2020–21.1

On the basis of a report by the Comptroller and Auditor General (C&AG), we took evidence from the Department of Health and Social Care (the Department) on its Annual Report and Accounts for 2020–21.1 Type: conclusion | Number: 1 | …

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10 Jun 2022 | Committee report linked

At the time of our evidence session, one NHS Trust, University Hospitals of Leicester NHS Trust (UHL), had yet to publish its 2019–20 or 2020–21 Annual Report and Accounts. The C&AG reported last year that as a result of the issues identified by its auditor, UHL’s management were not prepared to sign the 2019–20 financial statements as ‘true and fair’ and the auditor was of the view that the financial statements were not ‘true and fair’.62 UHL’s management had planned to prepare a new set of ...

At the time of our evidence session, one NHS Trust, University Hospitals of Leicester NHS Trust (UHL), had yet to publish its 2019–20 or 2020–21 Annual Report and Accounts. The C&AG reported last year that as a result of the …

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25 Mar 2022 | Committee report linked

On the basis of the Academy schools sector in England: consolidated annual report and accounts 2019/201 (SARA), we took evidence from the Department for Education (the Department) and the Education & Skills Funding Agency (the ESFA).

On the basis of the Academy schools sector in England: consolidated annual report and accounts 2019/201 (SARA), we took evidence from the Department for Education (the Department) and the Education & Skills Funding Agency (the ESFA). Type: conclusion | Number: …

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25 Mar 2022 | Committee report linked

COVID-19 has had a variable impact on the financial health of academy trusts, although the full data is not yet available. The 2019/20 SARA reports that the financial stability of the sector has improved due to the work being done by the Department and ESFA to improve financial management in the sector, but also notes that some trusts will have incurred lower costs during the reporting period as a result of the lockdown.34 Additional funding has been provided by the Department via the ESFA to...

COVID-19 has had a variable impact on the financial health of academy trusts, although the full data is not yet available. The 2019/20 SARA reports that the financial stability of the sector has improved due to the work being done …

▤ View document · ↗ GOV.UK
25 Mar 2022 | Committee report linked

When we last reported on the academy accounts, back in January 2019, we were reporting on a SARA that carried forward a qualified audit opinion since its inception in 2015/16 due to a limitation of data available to verify the fair recognition and valuation of the £45 billion of land and buildings making up the academy estate.65 These historic issues have since been addressed, and the Department undertakes its own programme of revaluations using qualified surveyors.66 The Whole of Government ...

When we last reported on the academy accounts, back in January 2019, we were reporting on a SARA that carried forward a qualified audit opinion since its inception in 2015/16 due to a limitation of data available to verify the …

▤ View document · ↗ GOV.UK
25 Mar 2022 | Committee report linked

ESFA’s responsibilities include funding education and training for children, young people and adults; providing assurance that public funds are properly spent, achieve value for money for the taxpayer, and deliver the policies and priorities set by the Secretary of State; and intervening if there is a risk of financial failure.69 The ESFA plays a key role in the oversight of the academy sector, and in establishing the regularity framework within which academy trusts must operate. This framewo...

ESFA’s responsibilities include funding education and training for children, young people and adults; providing assurance that public funds are properly spent, achieve value for money for the taxpayer, and deliver the policies and priorities set by the Secretary of State; …

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4 Feb 2022 | Committee report linked

Government advised departments not to implement salary advance schemes, but this advice was not cascaded to the Department’s arm’s-length bodies (ALBs). Guidance issued by Civil Service Human Resources in December 2020 to accounting officers reminded them that novel financing arrangements, including salary advance schemes, required caution, and needed departmental accounting officer and HM Treasury approvals. There is evidence that some departments declined approaches by Greensill Capital to ...

Government advised departments not to implement salary advance schemes, but this advice was not cascaded to the Department’s arm’s-length bodies (ALBs). Guidance issued by Civil Service Human Resources in December 2020 to accounting officers reminded them that novel financing arrangements, …

▤ View document · ↗ GOV.UK
4 Feb 2022 | Committee report linked

The Department told the National Audit Office that its policy position on salary advance schemes is that their use is a matter for individual NHS trusts and for that reason it would not provide advice or guidance to NHS trusts on the schemes. The Department also told the National Audit Office that NHS trusts were best placed to decide how different pay flexibilities, such as salary advance schemes, fit with their overall reward strategies. The Department also confirmed that it does not offer ...

The Department told the National Audit Office that its policy position on salary advance schemes is that their use is a matter for individual NHS trusts and for that reason it would not provide advice or guidance to NHS trusts …

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2021

1 event

2020

1 event

2018

1 event