http://www.legislation.gov.uk/ukpga/1990/19/schedule/7/paragraph/11/1992-07-01National Health Service and Community Care Act 1990An Act to make further provision about health authorities and other bodies constituted in accordance with the National Health Service Act 1977; to provide for the establishment of National Health Service trusts; to make further provision about the financing of the practices of medical practitioners; to amend Part VII of the Local Government (Scotland) Act 1973 and Part III of the Local Government Finance Act 1982; to amend the National Health Service Act 1977 and the National Health Service (Scotland) Act 1978; to amend Part VIII of the Mental Health (Scotland) Act 1984; to make further provision concerning the provision of accommodation and other welfare services by local authorities and the powers of the Secretary of State as respects the social services functions of such authorities; to make provision for and in connection with the establishment of a Clinical Standards Advisory Group; to repeal the Health Services Act 1976; and for connected purposes.1990-06-29texttext/xmlenStatute Law Database2022-09-291992-07-01 SCHEDULESSCHEDULE 7 Amendments relating to Audit of Accounts of Scottish Health Service Bodies The Local Government (Scotland) Act 1973<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/19/schedule/7/paragraph/11/1992-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/19/schedule/7/paragraph/11" id="schedule-7-paragraph-11"><Pnumber>11</Pnumber><P1para><Text>After section 104 there shall be inserted the following section—</Text><BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default"><P1group><Title> Audit of accounts of health service bodies: special provisions.104A1Where the auditor of the accounts of a health service body has reason to believe that the body, or any officer of the body—ahas made a decision which involves the incurring of expenditure which is unlawful; orbhas 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.2On receipt of a report under subsection (1) above the Controller of Audit—ashall forthwith send a copy of the report to the Commission and to the Secretary of State; andbmay, if he thinks fit, send to the Commission and to the Secretary of State any observations which he may have on the report.3The 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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