Updated: Added documents: appendix 2, appendix 5 and NHS statement template.

This is practical guidance for the completion of the DH accounting group ‘agreement of balances’ (AoB) exercises.

The guidance is relevant to all bodies within the DH accounting boundary.

You can use the statement template to note the format and content of your organisation’s financial statements.

Appendix 2 and Appendix 5 are reference tables referred to in the guidance document.

https://www.gov.uk/government/publications/the-department-of-health-agreement-of-balances