National Health Service Act 2006 : Chapter 41.

  • Great Britain.
Date:
[2006], ©2006
Catalogue details

Licence: Open Government Licence

Credit: National Health Service Act 2006 : Chapter 41. Source: Wellcome Collection.

    257/278 (page 239)
    Schedule 15 — Accounts and audit Auditing of accounts of certain NHS bodies 4 (1) This paragraph applies to any NHS body that is not a Special Health Authority (as to which, see paragraph 6). (2) Any annual accounts prepared by any such body under paragraph 3 must be audited in accordance with the Audit Commission Act 1998 (c. 18) by an auditor or auditors appointed by the Audit Commission (see section 2(1)(b) of that Act). (3) The Comptroller and Auditor General may examine — (a) any such accounts and any records relating to them, and (b) any report on them by the auditor or auditors. (4) “The Audit Commission” means the Audit Commission for Local Authorities and the National Health Service in England and Wales. Transmission of annual accounts 5 (1) Each NHS body that is not a Special Health Authority must send a copy of any accounts of the body audited as mentioned in paragraph 4(2) to the Secretary of State by the specified date. (2) If the body is a Primary Care Trust, it must also send a copy of any such accounts to any Strategic Health Authority whose area includes any part of the Primary Care Trust’s area. (3) Each Special Health Authority that is an NHS body must send copies of any annual accounts prepared by it under paragraph 3 — (a) to the Secretary of State by the specified date, and (b) to the Comptroller and Auditor General as soon as is reasonably practicable following the end of the financial year in question. (4) The “specified date”, in relation to a financial year, means such date as the Secretary of State may direct in relation to that year. Auditing of certain Special Health Authority accounts by Comptroller and Auditor General 6 (1) This paragraph applies where a Special Health Authority that is an NHS body sends a copy of its annual accounts to the Comptroller and Auditor General under paragraph 5(3). (2) The Comptroller and Auditor General must examine, certify and report on the accounts. (3) The Special Health Authority must lay before both Houses of Parliament — (a) acopy of the accounts, and (b) the Comptroller and Auditor General’s report on them. Summarised accounts of NHS bodies other than Special Health Authorities 7 (1) This paragraph applies in relation to NHS bodies that are not Special Health Authorities. (2) The Secretary of State must prepare summarised accounts relating to such bodies in respect of each financial year.