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  • External financial guidance 2025

    Topics:
    • Finance, Procurement and Support Services, 
    • Finance publications

    Date published: 21 January 2025

    Last updated: 18 June 2025

    External financial guidance issued by DoH to the Health and Social Care bodies (HSC) and Arm’s Length Bodies (ALBs)

    Documents

    • HSC(F) 02-2025 - FD (DoF) 11-24 Government Financial Reporting Manual (FReM) 2024-25Adobe PDF (38.37 KB)
    • HSC(F) 03-2025 - Guidance to HSC on Direct Award ContractsAdobe PDF (232.75 KB)
    • HSC(F) 05-2025 - Corpoate Governance in Central Government Departments Code of Good Practice NI (2025)Adobe PDF (95.67 KB)
    • FAU MEMO 04-2025 - Timetable for ALB accounts 2024-25Adobe PDF (257.48 KB)
    • DoH ALB Manual of Accounts 2024-25Adobe PDF (768.23 KB)
    • HSC(F) 06-2025 - Final Indices 2024-25 AmendedAdobe PDF (131.66 KB)
    • HSC(F) 08-2025 – GAD Factors for 2024-25 Annual Accounts Adobe PDF (122.94 KB)
    • HSC(F) 09-2025 - FD (DoF) 03-25 - Introduction of new Global Internal Audit Standards in the UK Public SectorAdobe PDF (257.96 KB)
    • REVIEW OF FINANCIAL PROCESS (RoFP) 2024-25 ACCOUNTS DATA CAPTURE REQUESTAdobe PDF (100.04 KB)
    • HSC (F) 10 2025 - Cross Border Emergency Treatment within the UK 2025 26 Prices and 2025 26 National Tariff Payment System GuidanceAdobe PDF (163.43 KB)
    • HSC(F) 11-2025 - Charges for Rented Accommodation let to Staff of Health and Social Care BodiesAdobe PDF (135.44 KB)
    • HSC(F) 12-2025 - Timetable for Patient Level Costing Returns 2024 25Adobe PDF (194.11 KB)
    • HSC (F) 13- 2025 FD (DoF) 04 25 - Public Sector Pay and Pay Remit Approvals (2025-26)Adobe PDF (192.27 KB)
    • HSC(F) 14-2025 - Health Centre Service Charges for Occupation of Premises by General Medical Practitioners and Community PharmacistsAdobe PDF (119.19 KB)
    • HSC(F) 15-2025 - Charges For Blood and Blood Derivatives Supplied to Non-Health Service ~ 26Adobe PDF (119.93 KB)
    • HSC(F) 16-2025 - External Consultancy Monitoring Returns 2025-26Adobe PDF (113.65 KB)
    • HSC(F) 17-2025 - WGA Whole of Government Accounts 2024-25Adobe PDF (174.62 KB)
    • HSC(F) 18-2025 - Guidance on Losses and Special Payments (Including Compensation Payments) - updatedAdobe PDF (718.2 KB)
    • HSC (F) 19-2025 - Guidance on the Acceptance and Provision of Gifts and HospitalityAdobe PDF (308.59 KB)
    • HSC(F) 20 2025~ Financial Arrangements for Occupation of Premises by Community Pharmacists - Revised Multiplier 2025-2028Adobe PDF (164.35 KB)
    • HSC (F) 21-2025 -Guidance for incorporating Environmental and Climate Considerations into Business CasesAdobe PDF (275.69 KB)
    • HSC(F) 22-2025 - Revised HSC & NIFRS Delegated LimitsAdobe PDF (375.94 KB)
    • HSC(F) 23-2025 - The Payment of Remuneration of Chairs and Non-Executive Members Determination (Northern Ireland) 2025Adobe PDF (190.77 KB)
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