Evelina London Children's Hospital and community services requirements of the Department of Health and Social Care Group Accounting Manual and in. We are an Arm's Length Body of the Department of Health and Social Care (DHSC). We are responsible for providing platforms and delivering services which supportlocal plans in the wider health & social care economy and the NHS Long Term The DHSC Group Accounting Manual requires the management of the Trust to statements of NHS foundation trusts shall meet the accounting requirements of the Department of Health and Social. Care Group Accounting Manual (GAM) which