The National Health Service Bodies (Summarised Accounts) Order 2012

EXPLANATORY NOTE

(This note is not part of the Order)

In respect of each financial year paragraph 7 of Schedule 15 to the National Health Service Act 2006 (c.41) (“paragraph 7”) requires the Secretary of State to prepare summarised accounts relating to NHS bodies which are not Special Health Authorities and to transmit those accounts to the Comptroller and Auditor General (“C&AG”) no later than the end of the month of November following the financial year to which the accounts relate. The C&AG is required to examine and certify the summarised accounts and lay copies of them and his report on them before both Houses of Parliament.

Paragraph 7 was repealed by paragraph 125(4) of Schedule 4 to the Health and Social Care Act 2012 (c.7), but by virtue of article 11(1) of the Health and Social Care Act 2012 (Commencement No. 2 and Transitional, Savings and Transitory Provisions) Order 2012 (S.I. 2012/1831 (C.71)) the repeal does not apply in respect of accounts relating to any financial year up to and including the financial year ending 31st March 2012.

For the financial year ending on 31st March 2012 this Order provides that the requirements in paragraph 7 do not apply to the bodies listed in the Schedule (“the specified bodies”). For that financial year the accounts of the specified bodies will be incorporated into the Department of Health’s resource accounts, which will be audited by the C&AG. Consequently, the Treasury consider it unnecessary for the Secretary of State to also prepare summarised accounts for the specified bodies and for those summarised accounts to be audited by the C&AG.

A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.