9(1)Section 102 (reports to Commission by Controller of Audit) shall be amended as follows.
(2)In subsection (1)—
(a)after the word “authorities” there shall be inserted “and health service bodies”; and
(b)after the word “authority” there shall be inserted “or health service body”.
(3)After subsection (4) there shall be added the following subsection—
“(5)Without prejudice to subsection (1) above and section 104A(2) of this Act, the Controller of Audit may make a report to the Commission on any matters arising out of or in connection with the accounts of a health service body and shall send a copy of any report so made to any health service body which is named in that report and to the Secretary of State.”