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 guidance does not apply to NHS trusts. NHS trusts should refer to the Department of Health and Social Care's Group Accounting Manual.
Given there are no significant changes in 2018/19 compared to 2017/18, we have issued this document without a consultation this year. The HFMA’s Provider Technical Interest Group agreed our proposal to issue the FT ARM without a consultation. The main changes are listed on page 3.
We expect to issue an update to the manual in early 2019. Details are provided on page 5.