National Health Service and Community Care Act 1990

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.