These accounts consolidate the financial information within the Departmental Accounting Boundary which includes the parent Department of Health (DH), Purchasing and Supply Agency, and other NHS bodies funded directly by the Department.
The Medicines and Healthcare products Regulatory Agency, NHS Trusts and the Department’s Executive Non-Departmental Public Bodies are excluded from the consolidation.
NHS Trusts and those Special Health Authorities that receive their funding from “trading” activities, e.g. NHS Blood and Transplant and NHS Logistics Authority, produce income and expenditure accounts within Resource Budgeting but are outside of the Resource Accounting Boundary.
Note 37 provides a comprehensive list of the health bodies which are inside and outside of the Resource Accounting Boundary.
More information on entities within the departmental family can be found in the annual reports and accounts of Purchasing and Supply Agency or in the individual and summarised accounts of NHS Trusts, Strategic Health Authorities and Primary Care Trusts which are published separately.
The resource accounts may be downloaded in full, or in individual parts, or ordered from The Stationery Office (Priced: £12.50) .
The maintenance and integrity of the Department of Health's website is the responsibility of the Accounting Officer; the work carried out by the auditors does not involve consideration of these matters and accordingly the auditors accept no responsibility for any changes that may have occurred to the financial statements since they were initially presented on the website.
Contact details for obtaining hard-copy DH publications.

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