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.
Direction: to_committee
This consultation seeks views on the DHSC group accounting manual that applies to DHSC bodies for their annual reports and accounts.
This consultation seeks views on the DHSC group accounting manual that applies to DHSC bodies for their annual reports and accounts.
UIN: HCWS1160 The 2024-25 Annual Report and Accounts for the Department of Health and Social Care (DHSC) has been published today, 11 December 2025.The annual report discloses losses relating to COVID-19 inventory that the department is reporting under the requirements...
In response to: Changes to DHSC group accounting manual 2025 to 2026
In response to: Changes to DHSC group accounting manual 2025 to 2026
This consultation seeks views on the DHSC group accounting manual that applies to DHSC bodies for their annual reports and accounts.
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 …
Direction: to_committee
Direction: to_committee
Direction: to_committee
Direction: to_committee
Direction: to_committee
Direction: to_committee
Direction: to_committee
This consultation seeks views on the DHSC group accounting manual that applies to DHSC bodies for their annual reports and accounts.
Direction: to_committee
Direction: to_committee
This consultation seeks views on the DHSC group accounting manual that applies to DHSC bodies for their annual reports and accounts.
Direction: to_committee
Direction: to_committee
Direction: to_committee
Direction: from_committee
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 …
Direction: unknown
Direction: unknown
Direction: unknown
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 …
Direction: unknown
Direction: unknown
Direction: unknown
Direction: unknown
Direction: unknown
In response to: Changes to DHSC group accounting manual 2022 to 2023
In response to: Changes to DHSC group accounting manual 2022 to 2023
Seeks views on the DHSC group accounting manual that applies to DHSC bodies for their annual reports and accounts.
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 | …
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 …
Direction: unknown
In response to: Changes to DHSC group accounting manual 2021 to 2022
In response to: Changes to DHSC group accounting manual 2021 to 2022
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: …
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 …
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 …
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; …
Seeks views on the DHSC group accounting manual that applies to DHSC bodies for their annual reports and accounts.
Seeks views on the DHSC group accounting manual that applies to DHSC bodies for their annual reports and accounts.
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, …
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 …
Direction: unknown
Direction: to_committee
Direction: unknown
Seeks views on the DH Group Accounting Manual (GAM) that applies to all NHS bodies for their annual reports and accounts for 2016 to 2017.
Seeks views on the DH Group Accounting Manual (GAM) that applies to all NHS bodies for their annual reports and accounts for 2016 to 2017.
Seeks views on the DH Group Accounting Manual (GAM) that applies to all NHS bodies for their annual reports and accounts for 2016 to 2017.