The NHS Finance Manual will provide a central source of financial guidance and instructions. The document will be made available in an electronic format only accessible over the NHSWeb and the World Wide Web (WWW).

October 2016

2. All NHS Bodies - Agreement of Balances: An important update for the Q2 agreement of balances process has been added to the Agreement of Balances 2016-17 Month 6 (Q2) Guidance section in the download section (13 October 2016)

1. All NHS Bodies - Agreement of Balances: The high-level Annual Report and Accounts plan timetable and the Agreement of Balances Q3 and Q4 timetables have been posted to the Agreement of Balances section in the download area. (13 October 2016)


September 2016

3. All NHS Bodies - Agreement of Balances: The Agreement of Balances 2016-17 Month 6 (Q2) Guidance and Update Documents have been posted to the download section (15th September 2016)

2. All NHS Bodies - Agreement of Balances: The NHS Receivables Template, and the updated Contact Lists for the Month 6 (Q2) exercise have now been posted in the download section (9th September 2016)

1. All NHS bodies - DH Group Accounting Manual 2016-17: The Department of Health Group Accounting Manual 2016-17 has today been published on the .gov.uk website at https://www.gov.uk/government/publications/department-of-health-group-accounting-manual-2016-to-2017
(5 September 2016

August 2016

1. All NHS Bodies - Q2 Agreement of Balances: The Agreement of Balances timetable for Q2 has now been posted to the download section. (24 August 2016)

May 2016

4. All NHS bodies - Department of Health Group Accounting Manual 2016-17 (GAM) Consultation: The 2016-17 GAM has been published as a consultation version on the .gov/DH website. The closing date for responses is 1 July. The consultation document and draft manual can be found at https://www.gov.uk/government/consultations/changes-to-the-dh-accounting-guidance-for-all-nhs-bodies. (18 May 2016)

3. All NHS bodies - FAQ5: A revised FAQ version five, which includes a new update on intra-government balances, has now been posted to the Department of Health Group Manual for Accounts 2015-16 section. The Manual has also been updated for this change (13 May 2016)

2. NHS Trusts - audit certificates 2015-16 (revised): A revised version of the NHS Trust proforma audit certificates have been posted to the Department of Health Group Manual for Accounts 2015-16 section. (6 May 2016)

1. All NHS bodies - FAQ4: A revised FAQ version four, which covers a number of updates (FAQ11-FAQ15), has now been posted to the Department of Health Group Manual for Accounts 2015-16 section. (3 May 2016)



April 2016

4. All NHS bodies - FAQ3: FAQ3, which covers a number of updates, has now been posted to the Department of Health Group Manual for Accounts 2015-16 section. The MfA has been amended for these updates (8 April 2016)

3. NHS Trusts - linked accounts: a couple of errors have been identified on the linked accounts proforma. An updated version has been posted, with details of the changes under the Department of Health Group Manual for Accounts 2015-16 section (7 April 2016)

2. All NHS bodies: Year-end supplementary accounting guidance has been posted to the Department of Health Group Manual for Accounts 2015-16 section. This guidance has the same authority as the DH Group Manual for Accounts and the FT ARM. (1 April 2016)

1. All NHS Trusts - audit certificates 2015-16: The NHS Trust proforma audit certificates have been posted to the Department of Health Group Manual for Accounts 2015-16 section (1 April 2016)


March 2016

4. NHS Trust linked 2015-16 accounts: These have been posated to the Department of Health Group Manual for Accounts 2015-16 section (24 March 2016)

3. NHS Trusts - Q4 FMA guidance: the Q4 guidance has now been posted to the 'download' section. (24 March 2016)

2. All NHS Bodies - Agreement of Balances: The Agreement of Balances 2015-16 Month 12 (Q4) Guidance and Update Documents have been posted to the download section (15th March 2016)

1. All NHS Bodies - Agreement of Balances: The NHS Receivables and Accruals templates, and the updated contact lists for the Month 12 (Q4) exercise have now been posted in the download section (3rd March 2016)


January 2016

3. All NHS bodies - Greenbury Senior Manager's Pension disclosures: Where staff are members of the NHS Pension Scheme, the arrangments for finding out pension information for inclusion in the 2015-16 Annual Report and Accounts can be found at
http://www.nhsbsa.nhs.uk/Pensions/4729.aspx. All requests for disclosure information must be received by NHS Pensions between 25 January 2016 and 5 February 2016 to enable them to provide the necessary disclosure information by 1 April 2016. NHS Pensions is unable to guarantee that requests or queries received after 5 February 2016 will be dealt with by 1 April 2016 (28 January 2016)


2. NHS Trusts - Annual Governance Statement: The guidance for the 2015-16 NHS Trust Annual Governance Statement has been posted to the download section under the Department of Health Group Manual for Accounts 2015-16 section (15 January 2016)

1. NHS Trusts - Q3 guidance: The NHS Trust Q3 FMA guidance has now been posted. (4 January 2016)