HFMA response / HFMA's response to the consultation on the Group accounting manual 2024/25

08 March 2024 Debbie Paterson
1 CPD hour

The HFMA broadly agrees with the proposed changes to the GAM.

In relation to the task force on climate related disclosures (TCFD), the GAM could be clearer that these requirements apply to integrated care boards as well as provider bodies. It could also be clearer that these disclosures are in addition to the existing disclosures that NHS bodies make in relation to their environmental impact.

The HFMA has taken the opportunity to provide detailed comments on other parts of the GAM. 

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