This paper covers: what a good year-end working paper looks like; good practice arrangements; and some key issues to consider for 2023/24.
The HFMA’s NHS audit committee handbook is a comprehensive guide covering aspects such as the purpose, arrangements, roles and supporting checklists.
This briefing provides members with key year-end reminders for the 2023/24 annual report and accounts.
There is one major change, for NHS bodies to meet the requirements of phase one of the implementation of the Task Force on Climate Related Disclosures
Based on conversations with auditors and preparers, this briefing gives some hints and tips on preparing a well-tailored annual report and accounts.
An explanation for those not involved in producing the annual report and accounts why they should take action when asked for information for it.
This conference provided those responsible for financial reporting the opportunity to start to plan for the financial year-end.
This paper is intended to update HFMA members on developments in financial reporting that may affect them as finance professionals working in the NHS.
The HFMA is broadly supportive of the proposals but members are very concerned about the impact on their bottom line and capital allocations.
The Department of Health and Social Care is consulting on the Group accounting manual (GAM) for 2024/25.