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National Health Service and Community Care Act 1990

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No versions valid at: 01/07/1992

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National Health Service and Community Care Act 1990, Paragraph 11 is up to date with all changes known to be in force on or before 08 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Valid from 01/04/1995

11After section 104 there shall be inserted the following section—

104A Audit of accounts of health service bodies: special provisions.

104A(1)Where the auditor of the accounts of a health service body has reason to believe that the body, or any officer of the body—

(a)has made a decision which involves the incurring of expenditure which is unlawful; or

(b)has taken a course of action which, if pursued to its conclusion, would be unlawful and likely to cause a loss or deficiency,

he shall forthwith make a report to the Controller of Audit.

(2)On receipt of a report under subsection (1) above the Controller of Audit—

(a)shall forthwith send a copy of the report to the Commission and to the Secretary of State; and

(b)may, if he thinks fit, send to the Commission and to the Secretary of State any observations which he may have on the report.

(3)The Commission may make a report to the Secretary of State on any matters arising out of or in connection with the accounts of a health service body.

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