Practical guide - preparing an NHS body's annual report and accounts

HFMA's Accounting and Standards Committee, edited by Debbie Paterson

02 March 2016

Second Edition

This guide offers practical guidance on the overall process of preparing an NHS body’s annual report and accounts.  It highlights key issues and questions to consider throughout the process to ensure that the annual report and accounts are prepared and finalised effectively, efficiently and within timescales.

It aims to support all of those involved in the process, including the finance team preparing the accounts, the governing body secretary and the communications team preparing the annual report, along with the audit committee and others who have a role to play in reviewing the draft annual report and accounts.

The good practice in this guidance can be applied to month end reporting which improves good financial governance and helps to make the preparation of the annual report and accounts simply an extension of each month end’s reporting process.

The guide is written for clinical commissioning groups (CCGs), NHS trusts and NHS foundation trusts but the best practice it sets out are equally applicable to other NHS bodies in any part of the United Kingdom.

Practical guide - preparing an NHS body's annual report and accounts

ISBN: 978-1-904624-93-6

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