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.

We are consulting on the content of the GAM for 2019 to 2020. Full details are explained in the consultation document.

https://www.gov.uk/government/consultations/changes-to-dhsc-group-accounting-manual-2019-to-2020