Reference

Name

The 2014-15 NHS board accounts manual for annual report and accounts of NHS boards and for Scottish financial returns

Categories

Scottish Government

Organization

Scottish Government Health and Social Care Directorates

Keywords

NHS SCOTLAND FINANCIAL MANAGEMENT ACCOUNTS ACCOUNTING CAPITAL EXPENDITURE

Description

The Financial Reporting Manual (FReM) is the technical accounting guide for the handling of public funds. It is prepared following consultation with the Financial Reporting Advisory Board and is issued by the relevant authorities in England and Wales, Scotland and Northern Ireland. In addition the Scottish Public Finance Manual is published by the Scottish Government which sets out the relevant statutory, parliamentary and administrative requirements, emphasises the need for economy, efficiency and effectiveness, and promotes good practice and high standards of propriety. This Annual Accounts manual is intended to complement the guidance contained in the FReM and assist Boards in the preparation of their annual accounts. This manual of accounts does not supersede the requirements of the FReM.

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Created

2015-09-10 00:00:00

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