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 2014

1. NHS Trusts / FTs - Injury costs recovery scheme: The guidance for the Injury Costs Recovery scheme has been updated. The revised guidance can be found under the download section / NHS Trusts - Detailed Guidance / 23. NHS Injury Cost Recovery Scheme. Please note the current rate for bad debts for ICR income is 18.9%. This is an increase from the 2013-14 rate of 15.8% (20 October 2014)

September 2014

5. All NHS bodies 2014-15 Agreement of Balances Exercise - Month 6: The AoB Guidance annex 5 Hosted Services been updated and posted to the download section under 2014-15 Agreement of Balances Exercise. (30 September 2014)

4. All NHS bodies 2014-15 Agreement of Balances Exercise - Month 6: The Q2 NHS England Entities AoB file had been updated and posted to the download section under 2014-15 Agreement of Balances Exercise. (29 September 2014)

3. All NHS bodies 2014-15 Agreement of Balances Exercise - Month 6: 2014-15 Q2 Agreement of Balances Exercise Guidance has now been posted to the download section under 2014-15 Agreement of Balances Exercise. (25 September 2014)

2. NHS Trusts and CCGs – Consultations: Please be aware that National Audit Office (NAO) have issued their consultation on the Draft Code of Audit Practice for the Audit of Local Public Bodies. The consultation runs until the Friday 31 October and can be found at http://www.nao.org.uk/consultation-code-audit-practice. The Financial Reporting Council (FRC) also have a consultation on the regulation of auditors in the new local audit framework. This consultation closes on Friday 17th October and the consultation document can be found at
https://www.frc.org.uk/Our-Work/Publications/Professional-Oversight/Consultation-Document-Regulation-of-Auditors-of-Lo.pdf. (23 September 2014)

1. All NHS bodies 2014-15 Agreement of Balances Exercise - Month 6: 20143-15 Q2 Agreement of Balances Exercise Final Timetable, Contact Information and DH Statement Templates have been posted to the download sectio nunder 2014-15 Agreement of Balances Exercise. AoB Guidance will be posted next week (25 September) but please note the changes to NHS England processes guidance which has now been posted (18 September 2014)


August 2014

1. All NHS bodies 2014-15 Agreement of Balances Exercise - Month 6: In 2013-14 the Month 6 agreement of balances exercise was put back to Month 7 due to the legacy balances exercise that was ongoing at the time. In 2014-15 the exercise will revert back to its usual timing of Month 6. As in previous years the scope of the exercise will be limited to the agreement of receivables/payables. Details and the full timetable can be found in the download section under 2014-15 Agreement of Balances Exercise (22 August 2014)


July 2014
1. NHS Trusts and CCGs - Consultation on Health Service Bodies' Auditor Panels: A new consultation document on regulations for Health Service Bodies' Auditor Panels and their Independence has been placed on the DH website today. You can find the consultation document at
https://www.gov.uk/government/consultations/new-regulations-for-how-nhs-auditor-panels-work and the consultation period runs until 12 September 2014. The consultation regulations are under the Local Audit and Accountability Act 2014, which abolishes the Audit Commission on 31 March 2015 and makes NHS Trusts and CCGs responsible for appointing their external auditors. These bodies will take on this appointment role from the end of their current audit contracts, which currently run to 2016-17. (28 July 2014).


June 2014
2. All NHS bodies - VAT: The list of members of the NHS VAT Division has been updated to reflect that “Moorfield Eye Hospital” is NOT a member of the Division. (16 June 2014)

1. All providers of NHS services and all commissioners - Queries on Payment by Results in 2013-14: An updated queries sheet on PbR for 2013-14 has been posted in the FAQ section under 'Payment by Results 2013-14 Q & A'. This is the final report on PbR queries. (05 June 2014)


May 2014

4. NHS Trusts and CCGs - FAQ3: An FAQ 3 has been posted to the Manual for Accounts section which is relevant to NHS Trusts and CCGs. A separate FAQ for CCGs has also been posted (23 May 2014)

3. All providers of NHS services and all commissioners - Queries on Payment by Results in 2013-14: An updated queries sheet on PbR for 2013-14 has been posted in the FAQ section under 'Payment by Results 2013-14 Q & A' (15 May 2014)

2. All NHS bodies - draft disclosure on transition for Annual Reports. A note has been added to the 2013-14 Manual for Accounts download section as an example of a disclosure about taking over business, assets and liability from closed PCTs and SHAs (7 May 2014).

1. All NHS bodies - Accounts Liaison Group: Brief summaries of the issues covered at the Accounts Liaison Group meetings can now be found in the download section under DH Bodies' Accounts Liaison Group. If you have any queries on the matters discussed, or have any issues that it would be useful for us to be aware of in relation to the preparation of the 2013/14 accounts, please get in touch with your usual accounts contacts at NHS England, TDA or Monitor. (6 May 2014)


April 2014

9. All NHS bodies - VAT: Following the issuing of VAT guidance by HMRC on 28th February this year, the Department of Health has been working with colleagues from both HM Treasury and HMRC, looking at a number of issues with the new guidance. As a result it was agreed that the amended guidance would be withdrawn and the NHS could continue to apply the pre-existing guidance. Further details can be found in the download section under VAT (29 April 2014)

8. NHS Trusts - NHS Trusts Annual Governance Statement Guidance: NTDA Annual Governance Statement Guidance for NHS Trusts has been posted to the download section under the NHS Manual for Accounts 2013-14 section (24 April 2014)

7. NHS Trusts - Q4 guidance: FMA Issues Log v3. An updated log of issues up to 17th April 2014 for Q4 has been posted to the Q4 guidance for NHS Trusts section. This file was also posted out to Trusts with the Macro fix on 17th April 2014 (17 April 2014)

6. NHS Trusts - Q4 guidance: FMA Issues Log v2. An updated log of issues up to 16th April 2014 for Q4 has been posted to the Q4 guidance for NHS Trusts section. (16 April 2014)

5. NHS Trusts - trust certificates: NHS Trust certificates have been posted to the NHS Manual for Accounts 2013-14 section (16 April 2014)

4. All NHS bodies -sickness absence figures: Please note that the sickness absence figures aren't required at draft accounts submission. DH will provide the figures via NTDA, Monitor and NHS England during the week of 6 May (15 April 2014)

3. NHS Trusts - Q4 guidance: FMA Issues Log v1. A log of issues up to 11th April 2014 for Q4 has been posted to the Q4 guidance for NHS Trusts section. (14 April 2014)

2. All NHS Bodies - IMPORTANT - revised Chapter 2 (Annual Report) and year-end "FAQ2" published. The first year-end "FAQ" has been superseded by "FAQ2" which adds detail to the first version. It provides additional guidance on: summarisation scheduule submission dates; model pensions policy disclosures; average daily cash balances held at GBS; off-payroll engagements; and revisions to the structure and content of the Annual Report. This latter item is supported by a revised "Chapter 2" to the Manual for Accounts, which may be considered as an Appendix to the FAQ. The "new" Chapter 2 covers important developments arising from FReM and Companies Act revisions. The main changes cover (a) the incorporation of a Strategic Review into the AR, and (b) changes to the Remuneration Report disclosure, including the format of the table to be used. These can be found in the NHS Manual for Accounts 2013-14 section (9 April 2014).

1. NHS Trusts - Consolidated Linked accounts: A 2013-14 accounts file for NHS Trusts who consolidate an NHS Charity, which links to the FMA forms, has been posted to the NHS Manual for Accounts 2013-14 section (4 April 2014)

March 2014

6. NHS Trusts - Linked accounts: A 2013-14 accounts file for NHS Trusts, which links to the FMA forms, has been posted to the NHS Manual for Accounts 2013-14 section (26 March 2014)

5. NHS Trust - Q4 guidance: Q4 guidance for NHS Trusts has now been posted to the download section (26 March 2014)

4. All NHS bodies - Q4 Agreement of balances exercise: Updated AoB contacts for NHS Trusts and NHS England and counterparties have been posted to the 2013-14 Q4 Agreement of Balances Exercise Final Timetable, Contact Information, Revised AoB Guidance and DH Statement Templates section (25 March 2014)

3. All NHS bodies - Q4 Agreement of balances exercise: 2013-14 Q4 Agreement of Balances Exercise Final Timetable, Contact Information, Revised AoB Guidance and DH Statement Templates have been posted to the download section under 2013-14 Agreement of Balances exercise (17 March 2014)

2. All providers of NHS services and all commissioners - Technical guidance on accounting for "Maternity Pathway" transactions has been posted to "FAQs" (13 March 2013)

1. All providers of NHS services and all commissioners - Queries on Payment by Results in 2013-14: An updated queries sheet on PbR for 2013-14 has been posted in the FAQ section under 'Payment by Results 2013-14 Q & A' (10 March 2014)

February 2014

5. All NHS bodies - Handover and closedown guidance:161 PCTs/SHAs output forms now on QuickR - We have now received in detail transaction reports from all 161 PCTs and SHAs the output forms for receivers from all 161 PCTs/SHAs are all on QuickR. Please review these output forms asap. Any balances that you wish to re-allocate that have been allocated to you from any of these PCTs/SHAs must be included in the ongoing re-allocations exercise. The deadline for DH receiving final forms has been extended to close of play on Monday 24th February.
Please note, if you have been assigned balances by either Having PCT, Newham PCT or Liverpool PCT DH have sent out a new pre-populated re-allocation form to you that includes these balances as well as an you had already been allocated by any of the 158 other PCTs/SHAs. Please use the updated form (21 February 2014)

4. All NHS bodies - Handover and closedown guidance: An updated contact list (annex A) for the Re-allocations of Legacy Balances guidance has been posted to the All NHS bodies - Handover and closedown guidance section (18 February 2014)

3. All NHS bodies - NHS Manual for Accounts update IMPORTANT: FAQ1 - End of Year Issues and an update on sustainability reporting has been added to the NHS Manual for Accounts 2013-14 section (18 February 2014)

2. All NHS bodies - Handover and closedown guidance: An updated contact list (annex A) for the Re-allocations of Legacy Balances guidance has been posted to the All NHS bodies - Handover and closedown guidance section (11 February 2014)

1. All NHS bodies - Handover and closedown guidance: New guidance and proforma for Re-allocations of Legacy Balances has been posted to the All NHS bodies - Handover and closedown guidance section (5 February 2014)

January 2014

13. NHS Trusts - Q3 FIMs validation rule issues. Please note: (1) TRU06-01 – this validation rule will fail if figures entered in the Current Year to Date cell are negative. However negative figures are possible in Current Year to date therefore validation rule will need to be amended for Q4 – at Q3 this will be an allowable failure. (2) TRU03-01 – this validation will fail if Retained Earnings Reserve figures are negative. However most Trusts should pass this therefore it will remain and will be an allowable failure if Retained Earnings are negative. (27 January 2014)

12. All NHS bodies: content of exit packages note and Remuneration Report. For the sake of clarity and to ensure consistency, it should be noted that for staff who leave under voluntary exit or redundancy terms, the cost to be recorded must include any top-up compensation provided by the employer to buy out the actuarial reduction of an individual’s pension. More detailed disclosures on voluntary redundancy disclosures will be required for 2013-14: further guidance in this area will be issued by "FAQ" shortly (21 January 2014)

11. All providers of NHS services and all commissioners - Queries on Payment by Results in 2013-14: An updated queries sheet on PbR for 2013-14 has been posted in the FAQ section under 'Payment by Results 2013-14 Q & A' (17 January 2014)

10. NHS Trusts - Q3 Change log updated: An updated Q3 change log for NHS trusts with details of issued macro fixes and addtional guidance for NHS Trust Q3 FMA forms guidance has now been posted to the download section. The fix macro was issued today to NHS Trusts. (17 January 2014)

9. NHS Trusts - Q3 Change log: Q3 change log for NHS trusts with details of upcoming macro fixes and addtional guidance for NHS Trust Q3 FMA forms guidance has now been posted to the download section (14 January 2014)

8. All NHS bodies - Handover and Closedown: IMPORTANT An an error with the macro that we use to split the detail transaction forms (input forms) into output forms has been discovered that affects balances. A note detailing the problem, solution and organisations affected has been added to the All NHS Bodies - Handover and Closedown Guidance section. (13 January 2014)

7. All NHS bodies - Handover and Closedown Receiver Organisations: Instructions for Receiver Organisations annex aspreadsheet has been updated and been reposted to the All NHS Bodies - Handover and Closedown section (13 January 2014)

6. All NHS bodies - Q3 Agreement of balances exercise: The CCG contact list has been updated under 2013-14 Q3 Agreement of Balances Exercise Final Timetable, Contact Information, Revised AoB Guidance and DH Statement Templates (7 January 2014)

5. All NHS bodies - Q3 Agreement of balances exercise: The CCG and CSUs/ATs and ROs contact lists have been updated under 2013-14 Q3 Agreement of Balances Exercise Final Timetable, Contact Information, Revised AoB Guidance and DH Statement Templates (6 January 2014)

4. NHS Trusts: The NHS Trust Q3 FMA forms guidance has now been posted to the download section (3 January 2014)

3. All NHS bodies - Q3 Agreement of balances exercise: The 2013-14 Receivables (DH payables) template has been updated under 2013-14 Q3 Agreement of Balances Exercise Final Timetable, Contact Information, Revised AoB Guidance and DH Statement Templates. Please only use this revised format. (3 January 2014)

2. All NHS bodies - Handover and Closedown Receiver Organisations: Instructions for Receiver Organisationsguidance has been updated and been reposted to the All NHS Bodies - Handover and Closedown section (2 January 2014)

1. All NHS bodies - Q3 Agreement of balances exercise: The CCG contact list has been updated under 2013-14 Q3 Agreement of Balances Exercise Final Timetable, Contact Information, Revised AoB Guidance and DH Statement Templates (2 January 2014)

December 2013

6. All NHS bodies Q3 Agreement of Balances: Guidance on the Approach to 'legacy' receivables/payables by NHS England has been posted to the download section under 2013-14 Agreement of Balances exercise (December 23 2013)

5. All NHS bodies - Q3 Agreement of balances exercise: 2013-14 Q3 Agreement of Balances Exercise Final Timetable, Contact Information, Revised AoB Guidance and DH Statement Templates have been posted to the download section under 2013-14 Agreement of Blances exercise (December 23 2013)

4. All NHS bodies - Handover and Closedown: Month 9 Instructions for all organisations within the Department of Health Group: Legacy Balances and Consolidation Schedules guidance has been posted to the All NHS Bodies - Handover and Closedown Section (20 December 2013)

3. All NHS bodies - Handover are Closedown guidance: Guidance for Detailed Transaction form Output files: Receiver Data Validation Responsibilities has been posted to the finman site under All NHS Bodies - Handover and Closedown section (20 December 2013)

2. All NHS bodies - Handover and Closedown Receiver Organisations: New Instructions for Receiver Organisationsguidance and worked example for has been posted to the All NHS Bodies - Handover and Closedown section (4 December 2013)

1. NHS Trusts - Charitable funds: Guidance for Consolidation of NHS Charity Accounts into NHS Local Accountshas been posted to the download section under the NHS Manual for Accounts 2013-14 section. (2 December 2013).


November 2013

5. All NHS Bodies - Agreement of Balances: The Q3 timetables for the agreement of balances for payables/receivables and revenue/expenditure have been posted to the download section under the 2013-14 Agreement of Balances section. The Q4 timetable for agreement of payables/receivables has also been posted. (25 November 2013)

4. All providers of NHS services and all commissioners - Queries on Payment by Results in 2013-14: An updated queries sheet on PbR for 2013-14 has been posted in the FAQ section under 'Payment by Results 2013-14 Q & A' (7 November 2013)

3. All NHS bodies - Handover and closedown: A summary of which PCT’s/SHA’s detail transaction forms have passed all of DH’s quality checks and have been split up and posted to receiver’s rooms on QuickR has been added to the Handonver and closedown guidance section (7 Novemebr 2013)

2. All NHS bodies - Handover and closedown: DH has managed to secure an extension to the QuickR Finance Working Papers site. The site will remain open until 31st December. Further details can be found under the download section All NHS bodies - Handover and closedown guidance. (1 November 2013)

1. All NHS bodies - M7 Agreement of balances exercise - CCG contacts list: It has been brought to our attention that there are a few hyperlink issues concerning the 13-14 AoB Contact List for CCGs currently. We are not currently aware of any similar issues regarding other contact lists on FINMAN. However, we would advise all users to please be extra cautious when clicking on any contact hyperlink within the contact lists to ensure that emails are sent to the correct contact. As a precautionary measure, we are advising users to copy and paste the email address instead. (1 November 2013)


October 2013


10. All NHS bodies - Revised Contact Lists: Updated contact lists have been posted to the "downloads" section (31 October 2013 & 1 November 2013)

9. All NHS bodies - M7 Agreement of balances exercise South London Healthcare NHS Trust: There is a team at the now dissolved Trust closing down the old balances, therefore South London Healthcare NHS Trust will be taking part in the month 7 AoB exercise. Further details can be found under the download section under 2013-14 Agreement of Balances. (25 October 2013)

8. All NHS bodies - Department of Health Group Manual for Accounts, 2013-14: The 2013-14 Manual has been posted to the "downloads" section of the site, and last year's Manual is archived. (23 October 2013)

7. All NHS bodies - M7 Agreement of balances exercise: 2013-14 Month 7 Agreement of Balances Exercise Final Timetable, Contact Information, Revised Guidance and DH Payables Statement Template have been posted to the download section under 2013-14 Agreement of Balances exercise (21 October 2103)

6. All NHS bodies - Handover and closedown: DH has managed to secure an extension to the QuickR Finance Working Papers site. The site will remain open until 31st October. Further details can be found under the download section All NHS bodies - Handover and closedown guidance. (21 October 2013)

5. All providers of NHS services and all commissioners - Queries on Payment by Results in 2013-14: An updated queries sheet on PbR for 2013-14 has been posted in the FAQ section under 'Payment by Results 2013-14 Q & A' (21 October 2013)

4. All NHS bodies -M7 Agreement of Balances Exercise Legacy Balances: Please note that legacy balances are excluded from the M7 agreement of balances exercise. A short note has been added to the download section under 2013-14 Agreement of Balances Exercise. (11 October 2013)

3. PCTs and SHAs - Handover and closedown guidance: CCG contact lists have been updated added to the All NHS bodies - Handover and Closedown Guidance section (11 October 2013)

2. NHS Trusts - Injury costs recovery scheme: The guidance for the Injury Costs Recovery scheme has been updated. The revised guidance can be found under the download section / NHS Trusts - Detailed Guidance / 23. NHS Injury Cost Recovery Scheme (09 October 2013)

1. All NHS bodies - AP and AR addresses for successor organisations: These have now been posted in the download area under 'All NHS bodies - Handover and Closedown Guidance' (9 October 2013)

September 2013

7. All providers of NHS services and all commissioners - Queries on Payment by Results in 2013-14: An updated queries sheet on PbR for 2013-14 has been posted in the FAQ section under 'Payment by Results 2013-14 Q & A' (30 September 2013)

6. All NHS bodies - Updated DH QuickR contact has been posted to the All NHS bodies - Handover and Closedown Guidance section (30 September 2013)

5. All NHS bodies - Timetable for 2013-14 M7 Agreement of Balances Exercise: The timetable to the M7 agreement of balances exercise has been posted to the download area under 2013-14 Agreement of Balances Exercise. Please note that there is no M6 exercise and that at M7 the exercise is for receivables / payables only. (16 September 2013)

4. All NHS bodies: Programme Budgeting - 2012-13 Programme Budgeting sense check document : An updated version of the Programme Budgetting Guidance sense check excel file (v2) has now been posted. It can be found in the download section under 'Programme Budgeting Guidance' (12 September 2013)

3. Agreement of Balances Exercise – All NHS Bodies. Due to the ongoing legacy balance exercise, there will be no month 6 agreement of balances exercise. A Month 7 exercise, for receivables/payables only, will be completed in its place.
Revised guidance, timetable and contact information will be made available in due course. (11 September 2013)

2. PCTs and SHAs - Handover and Closedown Guidance: NHS Trust, FT and other receiving bodies contact lists, along with CSU/AT QuickR contacts have been posted to the download section under 'All NHS bodies - Handover and Closedown Guidance' (9 September 2013)

1. PCTs and SHAs - Handover and Closedown Guidance: Detailed Guidance on the the Transfer of Opening Balances has now been posted to the download section under 'All NHS bodies - Handover and Closedown Guidance' (9 September 2013)

August 2013

16. PCTs and SHAs - Transaction Detail Collection Guidance: A worked example for this collection has been added to the All NHS bodies - Handover and Closedown Guidance section (30 August 2013)

15. PCTs and SHAs - Handover and Closedown Guidance: Further guidance on transferring opening balances has been amended to correct a contact email address (30 August 2013)

14. All NHS bodies: Programme Budgeting: A corrected version of the Programme Budgetting Guidance has been posted in the download section under 'Programme Budgeting Guidance' (29 August 2013)

13 PCTs and SHAs - Handover and Closedown Guidance: Further guidance on transferring opening balances and on QuickR submissions has been posted to the download section under 'All NHS bodies - Handover and Closedown Guidance' (29 August 2013)

12. All NHS bodies: Programme Budgeting - 2012-13 Programme Budgeting sense check document : TheProgramme Budgetting Guidance sense check excel file has now been posted. It can be found in the download section under 'Programme Budgeting Guidance' (28 August 2013)

11. PCTs and SHAs - Handover and closedown guidance: CCG and Local Authority contact lists have been added to the All NHS bodies - Handover and Closedown Guidance section (23 August 2013)

10. PCTs and SHAs - Transaction Detail Collection Guidance: The commissioning note for this collection and guidance have been added to the All NHS bodies - Handover and Closedown Guidance section (23 August 2013)

9. PCTs and SHAs - Handover and Closedown Guidance: A short note on QuickR has been added to the All NHS bodies - Handover and Closedown Guidance section (16 August 2013)

8. All NHS bodies: Programme Budgeting: The final version of the Programme Budgetting Guidance has now been posted. The guidance and mapping file can be found in the download section under 'Programme Budgeting Guidance' (09 August 2013)

7. PCTs and SHAs - Closedown High-level timetable: An updated timetable for the completion of high-level tasks in the closedown and handover of PCT and SHA Legacy team balances has been posted to the download section under All NHS Bodies -Handover and Closedown Guidance and also to Frequently Asked Questions Closedown and transition FAQs (09 August 2013) 2013)

6. PCTs and SHAs - Handover and Closedown Guidance: Updated contacts list for PCT legacy teams have been added to the All NHS Bodies -Handover and Closedown Guidance section (under the Finance Manual - Download) (9 August 2013)

5. PCTs and SHAs - Handover and Closedown Guidance - Operational Handover Guidance: This has been added to the All NHS Bodies - Handover and Closedown Guidance section (8 August 2013)

4. PCTs and SHAs - Handover and Closedown Guidance - Archiving Data Sets: PCT & SHA Digital Archive data guidance has been added to the All NHS Bodies - Handover and Closedown Guidance section (8 August 2013)

3. All providers of NHS services and all commissioners - Queries on Payment by Results in 2013-14: An updated queries sheet on PbR for 2013-14 has been posted in the FAQ section under 'Payment by Results 2013-14 Q & A' (8 August 2013)

2. PCTs and SHAs - Handover and Closedown Guidance: Updated guidance on VAT and a contacts list for PCT legacy teams have been added to the All NHS Bodies -Handover and Closedown Guidance section (under the Finance Manual - Download) (6 August 2013)

1. PCTs and SHAs - Handover and Closedown Guidance: Please note the VAT guidance noted below has now been withdrawn. Updated guidance will be posted shortly. (1 August 2013)


July 2013

6. PCTs and SHAs - Handover and Closedown Guidance: A number of new posts have been added to the All NHS Bodies -Handover and Closedown Guidance section (under the Finance Manual - Download). These are an update to the QuickR site guidance, guidance on VAT arrangements for legacy bodies, guidance on the processing of invoices and a procurement tool and guidance. (30 July 2013)

5. PCTs and SHAs - QuickR site: The QuickR Finance Working Papers site has been set up to assist in the exchange of finance working papers between PCT and SHA legacy teams and receiver organisations. Guidance can be found in 'downloads' under the Handover and Closedown guidance section.Please note that this guidance has been revised since originally posted (23 July 2013,. 30 July 2013)

4. PCTs and SHAs - Closedown High-level timetable: A timetable for the completion of high-level tasks in the closedown and handover of PCT and SHA Legacy team balances has been posted to the Frequently Asked Questions Closedown and transition FAQs (18 July 2013)

3 All NHS bodies: Programme Budgeting: FR3s - the 2012-13 FR3 forms will not be collected. Only PFR4 will be collected for 2012-13. Further details can be found in the download section under 'Programme Budgeting Guidance' and also under 'NHS Manual for Accounts 2012-13'. (17 July 2013)

2. PCTs and SHAs: Closing Balance Sheet Forms: A new FAQ has been posted to the All NHS bodies - Handover and Closedown Guidance in the download section and also to the Frequently Asked Questions Closedown and transition FAQs (16 July 2013)

1. NHS Trusts/FTs - Reference Costs Collection 2013: The latest update to the FAQ has now been posted within the “Frequently Asked Questions” section of the site. This will be updated on a weekly basis until the collection closes. (12 July 2013)


June 2013

10. All NHS bodies: Updated Funding Process Guidance: Two documents have been posted to "downloads" under "Handover and Closedown Guidance - Transition: Cash Management and Banking Guidance". Please distribute to teams working on the finance closedown and handover of PCT/SHA accounts. (28 June 2013).

9. All NHS bodies: Handover & Closedown - revised closedown accounting guidance and guidance on completion of PCT/SHA closing balance sheet forms: Two documents have been posted to "downloads" under "Handover and Closedown". (25 June 2013)

8. NHS Trusts/FTs - Reference Costs Collection 2013: The latest update to the FAQ has now been posted within the “Frequently Asked Questions” section of the site. This will be updated on a weekly basis until the collection closes. (17 June 2013)

7. NHS Trusts/FTs - Reference Costs Collection 2013: The reference cost collection runs from 24 June to 25 July. The DH Reference Costs Team have prepared an FAQ of frequently asked reference cost questions that DH and the NHS TDA have received to date. Questions and responses are presented in alphabetical order by subject. An updated FAQ is located within the “Frequently Asked Questions” section of the site. This will be updated on a weekly basis until the collection closes. (7 June 2013)

6. All providers of NHS services and all commissioners - Queries on Payment by Results in 2013-14: Q&A on PbR for 2013-14 has been posted in the FAQ section under 'Payment by Results 2013-14 Q & A' (4 June 2013)

5. All NHS bodies - 2012-13 audited accounts FAQ: These are required at DH for central checks for consistency with FMAs - a FAQ posted today requests NHS bodies to send a pdf version of their audit accounts to the "fimsmail" postbox. (4 June 2013)

4. For Action PCTs and SHAs - 2012-13 annual reports and audited accounts submission: updated document added to the Download section under NHS Manual for Accounts 2012-13. Revised guidance on the submission of annual reports of PCTs and SHAs has been issued that extends guidance previously posted on 1 May. The attention of PCTs and SHAs is drawn to the changes in the 'Publication' section. (4 June 2013)

3. NHS Trusts/FTs - Reference Costs Collection 2013: The reference cost collection runs from 24 June to 25 July. The DH Reference Costs Team have prepared an FAQ of frequently asked reference cost questions that DH and the NHS TDA have received to date. Questions and responses are presented in alphabetical order by subject. An updated FAQ is located within the “Frequently Asked Questions” section of the site. This will be updated on a weekly basis until the collection closes. (4 June)

2. PCT & SHA Final Accounts FIMs return The PCT96 and SHA96 forms (closing balance transfer to receivers) are not required for the final audited accounts FIMs return. DH however will be issuing a similar form shortly to capture this balance sheet disaggregration, at balance sheet note level and will ask for balances to be split to individual receiver bodies. This will be issued with revised guidance on transferring clinical contracts. (3 June 2013)

1. All NHS Bodies Final Accounts FIMs return Trusts, SHA and PCTs are reminded to complete the table on form Trust/SHA/PCT62 if they incurred costs associated with the Francis Mid-Staffs enquiry, and these costs should be reported in rather than 000s. (3 June 2013)

May 2013

10. All NHS bodies - 2012-13 PCT charitable fund accounts: document added to the Download section under Funds Held on Trust - Transfer of Charitable Funds on NHS Restructuring. This guidance advises on the process for preparing accounts for PCT charities in 2012-13, along with the accounts sign-off and audit arrangements. The guidance is also relevant for the accounts of charities who have received transferred PCT charity funds. (29 May 2013)

9. NHS Trusts/FTs - Reference Costs Collection 2013: The reference cost collection runs from 24 June to 25 July. The DH Reference Costs Team have prepared an FAQ of frequently asked reference cost questions that DH and the NHS TDA have received to date. Questions and responses are presented in alphabetical order by subject. The FAQ is located within the “Frequently Asked Questions” section of the site and will be updated on a weekly basis until the collection closes. (17 May 2013)

8. All NHS bodies: Guidance on Accounting - Closedown and Handover: Guidance on accounting for the closedown and handover of SHA and PCT balances. This guidance also covers the accounting issues arising from the arrangements in place for the first three months of the 2013-14 financial year in respect of settling short term debtors and creditors and has been posted to the Handover and closedown guidance section. (13 Mary 2013)

7. PCTs / SHAs - 2012-13 accounts: documents added to the Handover and Closedown Guidance section. These documents contain previously issued guidance on: the role of accountable officers in SHA and PCT accounts delivery; attendance of DH officials at final audit committee meetings of SHA and PCT clusters; remuneration and expenses for shadow audit committee NEDs; and payment of interim staff employed for financial closedown and preparation of 2012-13 accounts of PCTs and SHAs (13 May 2013)

6. All NHS bodies - 2012-13 governance statements: document added to the Handover and Closedown Guidance section. This guidance advises on the process for completion and submission of 2012-13 annual governance statements. (13 May 2013)

5. Primary Care Trusts - PCTs FIMS FHS4 (General Medical Services) nGMS collection, Q4 2012-13: Updated Guidance on completing the forms has now been placed in the download section.(9 May 2013)

4. NHS Trusts/PCTs/SHAs - Chief Executive's/Directors' Certificatess: These have now been posted to the download section under the NHS Manual for Accounts 2012-13> 2012-13 Manual - final version section (8 May 2013)

3. NHS Trusts/PCTs/SHAs - Urgent FAQ on cashflow on TRU/PCT/SHA 26: A FAQ on completing the cashflow form on TRU26/PCT26/SHA26 has been added to the FAQ section and posted to the download section under 2012-13 FMA Q4 Guidance for SHAs, PCTs and NHS Trusts (8 May 2013)

2. All NHS bodies - 2012-13 NHS pensions policy disclosure. A standard disclosure for NHS bodies' Annual report and Accounts has been posted to the 2012-13 Manual for Accounts "Download" section, updating the version presented in the "Chapter 6" Annual Accounts pro-formas. (2 May 2013)

1. PCTs / SHAs - 2012-13 Annual Reports: Revised guidance posted to the 2012-13 Manual for Accounts "Download" section. This guidance details the sign-off, approval and publication requirements for the Annual Reports of PCT and SHAs and supersedes existing guidance contained in Chapters 1 and 2 of the Manual for Accounts. (1 May 2013)

April 2013

9. PCTs and NHS Trusts: inter-authority analysis of expenditure. On PCT/TRU06 forms a validation rule (PCT 06-13 and TRU 06-03) checks that the inter-authority expenditure analysis agrees to the detailed I&E agreements analysis at PCT & TRU98 in aggregate. In some cases bodies have submitted returns where the validation rule is satisfied but there remain inconsistencies between PCT & TRU98 and PCT & TRU06 at the SHA/PCT/WGA/Trust etc level. Bodies are reminded that the check totals for each cell (for PCTs cols N to AE, row 138; and for trusts cols I to Y row 54) must each show zero to evidence agreement at entity-type level. (25 April 2013)

8. NHS Trusts / PCTs / SHAs - Error log update: An log of permitted validation rule failures has been posted under 2012-13 FMA Q4 Guidance for SHAs, PCTs and NHS Trusts > Q4 Error log updated 18 April (18 April 2013)

7. NHS Trusts / PCTs / SHAs - Transition: Handover and Closedown: Updated FAQs have been posted to the "Frequently asked questions" section of finman. (18 April 2013)

6. NHS Trusts / PCTs / SHAs - Transition: Handover and Closedown: Updated FAQs have been posted to the "Frequently asked questions" section of finman. These updated FAQs include guidance on pay arrangements for accounts production staff employed via RETS or on an interim basis. (16 April 2013)

5. All NHS bodies - ill-health retirements. NHS Business Services Authority has provided a listing of numbers of cases and values for early retirements on the grounds of ill health. NHS bodies will need these figures for the relevant disclosure notes in their Annual Reports and Accounts. Figures in respect of 2012-13 and 2011-12 have been posted to individual bodies' pigeonholes today. Any individual enquiries from organisations should be directed to NHSPensionsFinance@nhspa.gov.uk with the organisation name and NHS code using the title “Ill Health Statistics 2012/13” (15 April 2013).

4. SHAs & PCTs: Financial closedown. Urgent - Reminder Notice for Submission Dates for April and new guidance have been posted to the Trasnsition guidance section of FAQs (12 April 2013)

3. All NHS Bodies: some entities have queried some 2011-12 comparator and 1 April 2012 opening balance figures with which the year-end FMA forms are pre-populated. Guidance on this issue is given in the Manual; Q4 FMA completion guidance and the covering letter to the "Chapter 6 linked accounts format". This last document is accessible in "downloads" and accompanies the linked Excel accounts formats. (9 April 2013)

2. PCTs: An updated version of the linked accounts pro-forma has been posted to the "Manuals downloads" section. This corrects some incorrect links - an accompanying Word document details these. PCTs may wish to use the new file, or amend the original pro-formas manually to correct errors (this may be preferable where data has already been entered into the pro-forma file). (9 April 2013)

1. NHS Trusts / PCTs / SHAs -FMA change log: An updated version of the Q4 error log has now been posted to the download section of finman, under 2012-13 FMA Q4 Guidance for SHAs, PCTs and NHS Trusts > Q4 Error log updated 8 April 2013. This log contains all the changes that have been implemented in the fix macro, which was issued to pigeonholes over the weekend 6-7 April (08 April 2013)


March 2013

20. NHS Trusts / PCTs / SHAs - Transition: Handover and Closedown: Updated FAQs have been posted to the "Frequently asked questions" section of finman. These updated FAQs include guidance on SFIs. FAQ guidance on GP and Ophthalmology & Pharmacy and Dentistry payments (28 March 2013)

19. All NHS Bodies - Q4 agreement of balances timetable, guidance and contacts: The NHS agreement of balances list has been updated. (28 March 2013)

18. All NHS bodies - Francis Enquiry costs: New table for SHAs/PCTs/NHS Trusts: A new table will be added to the 12/13 Q4 forms by Fix Macro. The Department has been asked to collect these costs. This is a one-off table inserted on PCT62, TRU62, SHA62. Please note the costs relate to 2010-2013 (3 years). The table collects data on the costs of contributing to the Francis Enquiry into Mid-Staffs NHS Trust. Completion of the form is mandatory for all NHS bodies. A draft layout of the form and guidance for its completion have been added to the section for 2012-13 FMA Q4 Guidance for SHAs, PCTs and NHS Trusts.(28 March 2013)

17. SHA/PCTs - New Accounts Direction for 2012-13: New Accounts Directions for PCTs and SHAs have been posted to "FAQs - All NHS bodies". These have been amended to address the question of signature of the Statement of Responsibilities. (27 March 2013)

16. SHA/PCTs - Urgent for Action- Update on Guidance on Direct Debits: Financial Closedown 2012/13 - Action on Direct Debits - GBS have now informed DH that automatic closure of Direct Debits from midnight on 28 March will only occur on bank accounts which are being closed. A note on action that needs to taken has been posted to the download section under 'All NHS Bodies - Handover and Closedown Guidance > NHS Trusts / PCTs / SHAs - Transition: Cash Management and Banking Guidance (27 March 2013)

15. NHS Trusts / PCTs / SHAs -FMA change log: An updated version of the Q4 error log has now been posted to the download section of finman, under 2012-13 FMA Q4 Guidance for SHAs, PCTs and NHS Trusts > Q4 Error log updated 26 March 2013 (26 March 2013)

14. All NHS bodies - Agreement of balances (AoB): Further guidance for the AoB exercise has been posted to the download section under Q4 agreement of balances timetable, guidance and contacts. (25 March 2013)

13. All NHS Bodies - URGENT - Mailbox Change - 2012/13 Financial Closedown (PCT and SHA) Please note, a fault has been identified on the set-up of the mailbox listed in appendices 3, 4 and 5 of the "Financial Closedown - Cash Management and Banking Guidance" for: Funding Requests; Adjustment Requests; Submission of month-end Reports.


12. All NHS Bodies - Linked "Chapter 6" Accounts pro-formas (Excel format) and instructions for use have been posted to the 2012-13 Manual for Accounts "Download" section . (21 March 2013)

11. All NHS Bodies - Q4 agreement of balances timetable, guidance and contacts: The NHS agreement of balances list has been updated. (20 March 2013)

10. All NHS Bodies - Q4 agreement of balances timetable, guidance and contacts: The NHS agreement of balances list has been updated. (19 March 2013)

9. NHS Trusts / PCTs / SHAs -FMA change log: An updated version of the Q4 error log has now been posted to the download section of finman, under 2012-13 FMA Q4 Guidance for SHAs, PCTs and NHS Trusts > Q4 Error log updated 19 March 2013 (19 March 2013)

8. NHS Trusts / PCTs / SHAs - Transition: Handover and Closedown updated FAQs posted to the "downloads" and "frequently asked questions" sections of finman. These updated FAQs include guidance on partially completed spells requiring action by NHS Trusts, SHAs and PCTs. (18 March 2013)

7. All NHS Bodies - Q4 agreement of balances timetable, guidance and contacts: Q4 AoB information can now be found in the download section under 2012-13 Agreement of Balances Exercise: Timetable, Contact Information, Hosted Services Information, Instructions and Forms . Please note that cut off date for payments is Thursday 21st March not 22nd. (14 March 2013)

6. NHS Trusts / PCTs / SHAs - Transition: Cash Management and Banking Guidance: New guidance has been posted to the "downloads" section of finman under All NHS Bodies - Handover and closedown guidance. This document sets out the PCT and SHA approach for dealing with clearance of 2012/13 balances, cash management and banking arrangements (13 March 2013)

5. NHS Trusts / PCTs / SHAs - New reporting requirement for inclusion in 2012-13 Annual Reports. A FAQ on the disclosure requirements relating to "off-payroll" engagements has been posted to FAQs and the 2012-13 Manual for Accounts (12 March 2013)

4. NHS Trusts / PCTs / SHAs - Transition: Handover and Closedown updated FAQs posted to the Frequently asked questions section of finman. These updated FAQs include VAT guidance requiring action by all SHAs and PCTs. They have also been posted to the download section. (8 March 2013)

3. Primary Care Trusts - PCTs FIMS FHS4 (General Medical Services) nGMS collection, Q4 2012-13: Updated Guidance on completing the forms has now been placed in the download section.(8 March 2013)

2. NHS Trusts and PCTs - Q4 guidance: Q4 guidance for NHS Trusts and PCTs have been posted to the download section under 2012-13 FMA Q4 Guidance for SHAs, PCTs and NHS Trusts.(5 March 2013)

1. Primary Care Trusts - PCTs FIMS FHS4 (General Medical Services) nGMS collection, Q4 2012-13: Guidance on completing the forms has now been placed in the download section. PLEASE NOTE - THIS GUIDANCE HAS NOW BEEN UPDATED - See entry above 8 March (5 March 2013)

February 2013

3. NHS Trusts / PCTs / SHAs - Transition: Handover and Closedown FAQs posted to the "downloads" section of finman. FAQs have been added to the "All NHS bodies: Handover and Closedown Guidance" section of Manual Downloads (22 February 2013). A document "accountability arrangements on closedown, and guidance for audit committee was posted to the same section yeaterday (21 February 2013).

2. NHS Trusts / PCTs / SHAs - FAQ covering 3 issues posted. 1. Accounting Policies Note and associated disclosures on PCT/SHA closure. 2. "Pay Multiples" disclosure clarification. 3. "Exit Packages" disclosure clarification. (18 February 2013) (Note: additional information on Treasury discount rates has also been posted on 4 February 2013)

1. NHS Trusts / PCTs / SHAs - Q3 issues log: Updated version posted to the Q3 guidance section (1 February 2013)

January 2013

6. NHS Trusts - Breakeven Duty guidance: an updated version of the NHS Trust breakeven duty guidance has been placed in the download section under NHS Trusts - Detailed Guidance Ch 2 (31 January 2013)

5. NHS Trusts / PCTs / SHAs - Q3 issues log: Updated version posted to the Q3 guidance section (23 January 2013)

4. PCTs & SHAs - Finance transition arrangements checklist: This excel document covers the key year-end finance transition areas that SHAs and PCTs will need to plan for to ensure effective closure of 2012/13 accounts. It has been posted to the 'All NHS bodies - Handover and Closedown Guidance' section. (23 January 2013)

3. NHS Trusts / PCTs / SHAs - Q3 issues log: Updated version posted (17 January 2013)

2. NHS Trusts / PCTs / SHAs - Q3 issues log: An excel spreadsheet detailing issues reported since the Q3 macro has been posted in the Q3 guidance section. (16 January 2013)

1. PCTs and SHAs - reporting the disposal of assets and liabilities post 31 March 2013. A FAQ has been added to allow PCTs & SHAs to review a new form that will be included in the Q4 FIMS pack. This form tracks the break-up of closing bodies' SOFPs. (16 January 2013)


December 2012

9. NHS Trusts and PCTs - Q3 guidance: Q3 guidance for NHS Trusts and PCTs have been posted to the download section under 2012-13 FMA Q3 Guidance for SHAs, PCTs and NHS Trusts.(21 December 2012)

8. PCTs, SHAs, PHE & NHSCB: Handover and Closedown Guidance - Transfer of Claims, Liabilities and related Financial Assets: New guidance had been posted to the download section under All NHS Bodies - Handover and Closedown Guidance (21 December 2012)

7. All NHS Bodies - Q3 agreement of balances further guidance: Additional agreements guidance has now been posted in the download section under 2012-13 Agreement of Balances Exercise: Timetable, Contact Information, Hosted Services Information, Instructions and Forms alongside a covering letter from DH & Monitor (21 December 2012)

6. All NHS Bodies - Q3 agreement of balances timetable, guidance and contacts: Q3 AoB information can now be found in the download section under 2012-13 Agreement of Balances Exercise: Timetable, Contact Information, Hosted Services Information, Instructions and Forms (20 December 2012)

5. Primary Care Trusts - PCTs FIMS FHS4 (General Medical Services) nGMS collection, Q3 2012-13: Guidance on completing the forms has now been placed in the download section.(17 December 2012)

4. All NHS bodies - 2012-13 Manual for Accounts posted to download section. (13 December 2012)

3. Primary Care Trusts - Q3 testing: The first issues log for testers has now been posted to the download section. (6 December 2012)

2. All NHS bodies - Q3 FMA forms: Early warning Q3 guidance, setting out the major changes for Q3 has been posted to the download section under 2012-13 FMA Q3 Guidance for SHAs, PCTs and NHS Trusts. (6 December)

1. All NHS Bodies - 2012-13 Agreement of Balances timetable for Q3 and Q4: The timetables for the agreement of receivables/payables and income/expenditure has been posted to the download section under 2012-13 Agreement of Balances exercise - timetable. Please note revised versions were posted on 6 December. (4 December 2012)

November 2012
1. Draft NHS Manual for Accounts 2012-13: The consultation draft of the NHS Manual for Accounts 2012-13 Chapters 1-7 has now been posted in the download section under NHS Manual for Accounts 2012-13. (5 November 2012)

October 2012

3. SHAs/PCts/NHS Trusts Q2 FMA returns - Issues log: The Q2 issues log has been posted on the download section under 2012-13 FMA Q2 Guidance for SHAs, PCTs and NHS Trusts (11 October 2012)

2. SHAs/PCts/NHS Trusts FR Returns - Allowable Validation Failure on TFRs, PFRs and HFRs: A short note giving permitted validation errors for the FR forms has been posted in the download section under 2011-12 Manual for Accounts. (1 October 2012).

1. All NHS Bodies - Q2 agreement of balances timetable, guidance and contacts: Q2 AoB information for ALBs/CGAs and NHS bodies (SHAs/PCTs/Trusts/FTs has been updated. The updated files can now be found in the download section under 2012-13 Q2 Agreement of Balances Exercise:- Timetable, Contact Information, Hosted Services Information, Instructions and Forms. (1 October 2012)


September 2012

5. Primary Care Trusts - PCTs FIMS FHS4 (General Medical Services) nGMS collection, Q2 2012-13: Guidance on completing the forms has now been placed in the download section. NOW DELETED, DEC 2012

4. All NHS bodies - Q2 FMA guidance: The Q2 FMA guidance for SHAs, PCTs and NHS Trust has now been posted to the download section (27 September 2012)

3. All NHS Bodies - Q2 agreement of balances timetable, guidance and contacts: Q2 AoB information can now be found in the download section under 2012-13 Q2 Agreement of Balances Exercise:- Timetable, Contact Information, Hosted Services Information, Instructions and Forms. (21 September 2012)

2. All NHS bodies - Financial Returns: Guidance for the FR returns forms chapter 8 of the manuals and has been added to the 2011-12 Manual for Accounts in the download section. (18 September 2012)

1. All NHS bodies - Financial Returns: Financial Returns (TFR3, PFR3 and HFR25) files for 2011-12 will be posted to individual organisation's pigeon holes on Thursday 13th September. These will be due back to the Department by close of play on Thursday 4th October. The email address for submission is fimsmailfinacc@dh.gsi.gov.uk. Supporting guidance for the forms will follow shortly. (7 September 2012)


August 2012
1. 2011-12 Programme Budgeting: Following on from the Programme Budgeting Training sessions, the training slides, worked examples and a Q&A document are available under the download section 2011-12 Programme Budgeting Guidance. (15 August)


July 2012
2. All NHS bodies - 2012-13 Q1 FMA issues log: The Q1 issues log has now been posted on the download section under 2012-13 Q1 - Guidance for Q1 FMA forms (5 July 2012)

1. All NHS bodies - 2012-13 Q1 FMA forms guidance: The 2012-13 guidance for Q1 FMA forms has now been posted on the download section under 2012-13 Q1 - Guidance for Q1 FMA forms. An updated ESR tool for 2012-13 has also been posted. (2 July 2012)

June 2012

1. 2011-12 Programme Budgeting Guidance: The final Programme Budgeting Guidance is now available under the download section (12 June 2012)

May 2012

15. All NHS bodies - audited accounts required at DH for central checks for consistency with FMAs - a FAQ posted today requests NHS bodies to send a pdf vession of their audit accounts to the "fimsmail" postbox. (31 May 2012)

14. All NHS bodies - a third FAQ has been posted as an amendment to the Manual for Accounts. This deals with three issues (a) the "going concern" accounting basis for PCTs and SHAs; (b) the policy on treating transition-related redundancy expense as "programme" rather than "admin"; (c) a minor issue concening the presentation of adjustments to Trust reported performance in the Accounts compared to TRU01. (22 May 2012)

13. All NHS bodies - second FAQ has been posted as an amendment to the Manual for Accounts. This deals with two issues (a) 2010-11 restatement "Exit Packages" disclosure completion and (b) 2011-12 accounts data collection on PCT/SHA/TRU20 on the revenue impact of IFRS. (4 May 2012)