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NHS Foundation Trust Annual Reporting Manual 2011/12

Published on: 20 February 2012

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The NHS Foundation Trust Annual Reporting Manual 2011/12 provides guidance to foundation trusts on producing their annual reports and accounts.

Download - NHS Foundation Trust Annual Reporting Manual 2011/12 - (1.39 MB)


Download - Summary of responses: consultation on proposed financial reporting amendments to the NHS FT Annual Reporting Manual (256.74 KB)


The NHS Foundation Trust Annual Reporting Manual 2011/12 provides guidance to foundation trusts on producing their annual reports and accounts. This manual incorporates both financial and additional annual reporting requirements.

This is a revised version of the Annual Reporting Manual for NHS Foundation Trusts 2011/12 from that published on 26 January 2012. This version:

  • carries forward the requirements for quality reports for 2010/11 to 2011/12;
  • clarifies that NHS foundation trusts may choose to adopt the quality metrics required for 2012/13 in 2011/12, should they wish to do so;
  • adds an additional disclosure requirement in the remuneration report arising from the Hutton Fair Pay Review (paragraph 7.33); and
  • clarifies the calculation of average relevant net assets for PDC dividends to ensure that deferred income balances relating to lottery-funded assets are not double counted in the adjustment to average relevant net assets (paragraph 4.32)

Monitor consulted on proposed changes to the Annual Reporting Manual in October 2011. This consultation can be found here.

We have published a summary of consultation responses, this document highlights the key changes that have been made to the Annual Reporting Manual. Changes made to the Annual Reporting Manual are highlighted in bold italic text.

Monitor’s requirements for the content of the Quality Report will follow once requirements for Quality Accounts are set by the Secretary of State.


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