All NHS foundation trusts must publish annual reports and accounts to allow scrutiny of the year’s operations and outcomes.
This guidance outlines the process foundation trusts should follow when producing and submitting these documents.
This does not apply to NHS trusts. NHS trusts should refer to the Department of Health's new Group Accounting Manual.
Given there are no
significant changes in 2017/18 compared to 2016/17, we have issued this
document without a consultation this year. The main changes are listed on page three.