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Department of Health and Social Care: group accounting manual 2019/20

 

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Department of Health and Social Care: group accounting manual 2019/20

The Department of Health and Social Care has published mandatory accounting guidance for Department of Health and Social Care group bodies completing statutory annual reports and accounts.

These bodies include clinical commissioning groups, NHS trusts, NHS foundation trusts and arm’s length bodies. The manual is approved by the HM Treasury financial reporting advisory board. It is based on the Treasury 2019/20 financial reporting manual, adapted for the NHS. More....