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SCHEDULES

Section 232

SCHEDULE 15E+WAccounts and audit

NHS bodiesE+W

1(1)The following are NHS bodies for the purposes of this Schedule—E+W

(a)any Strategic Health Authority,

(b)any Special Health Authority to which sub-paragraph (2) applies,

(c)any Primary Care Trust,

(d)any NHS trust all or most of whose hospitals, establishments and facilities are situated in England,

(e)any trustees for such an NHS trust appointed under paragraph 10 of Schedule 4,

(f)any special trustees appointed as mentioned in section 212(1) for a trust all or most of whose hospitals, establishments and facilities are situated in England,

(g)any trustees for a Primary Care Trust appointed under paragraph 12 of Schedule 3.

(2)This sub-paragraph applies to any Special Health Authority which—

(a)performs functions only or mainly in respect of England, or

(b)neither performs functions only or mainly in respect of England, nor performs functions only or mainly in respect of Wales.

[F1(3)References in this Schedule to “NHS Direct” are to NHS Direct National Health Service Trust.]

Textual Amendments

Accounts to be kept by NHS bodiesE+W

2(1)Each NHS body must keep proper accounts and proper records in relation to the accounts.E+W

(2)If the Secretary of State so directs with the approval of the Treasury, the accounts of any such body of a description specified in the direction must be kept in such form as is so specified.

(3)This paragraph is subject to paragraph 8(2).

Preparation of annual accountsE+W

3(1)Each NHS body must prepare in respect of each financial year annual accounts in such form as the Secretary of State may direct with the approval of the Treasury.E+W

(2)This paragraph is subject to paragraph 8(3).

Auditing of accounts of certain NHS bodiesE+W

4(1)This paragraph applies to any NHS body that is not a Special Health Authority (as to which, see paragraph 6).E+W

[F2(a)a Special Health Authority (as to which, see paragraph 6).][F3, or

(b)NHS Direct (as to which, see paragraph 6). ]

(2)Any annual accounts prepared by any such body under paragraph 3 must be audited in accordance with the Audit Commission Act 1998 (c. 18) by an auditor or auditors appointed by the Audit Commission (see section 2(1)(b) of that Act).

(3)The Comptroller and Auditor General may examine—

(a)any such accounts and any records relating to them, and

(b)any report on them by the auditor or auditors.

(4)“The Audit Commission” means the Audit Commission for Local Authorities and the National Health Service in England F4....

Textual Amendments

F2Sch. 15 para. 4(1)(a): words in Sch. 15 para. 4(1) renumbered as Sch. 15 para. 4(1)(a) (26.3.2008) by Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2008 (S.I. 2008/817), arts. 1, 6(3) (with art. 10)

Transmission of annual accountsE+W

5(1)Each NHS body that is [F5neither] a Special Health Authority [F6nor NHS Direct] must send a copy of any accounts of the body audited as mentioned in paragraph 4(2) to the Secretary of State by the specified date.E+W

(2)If the body is a Primary Care Trust, it must also send a copy of any such accounts to any Strategic Health Authority whose area includes any part of the Primary Care Trust's area.

(3)Each [F7NHS body that is a Special Health Authority or NHS Direct] must send copies of any annual accounts prepared by it under paragraph 3—

(a)to the Secretary of State by the specified date, and

(b)to the Comptroller and Auditor General as soon as is reasonably practicable following the end of the financial year in question.

(4)The “specified date”, in relation to a financial year, means such date as the Secretary of State may direct in relation to that year.

Textual Amendments

Auditing of certain Special Health Authority accounts by Comptroller and Auditor GeneralE+W

6(1)This paragraph applies where [F8an NHS body that is a Special Health Authority or NHS Direct] sends a copy of its annual accounts to the Comptroller and Auditor General under paragraph 5(3).E+W

(2)The Comptroller and Auditor General must examine, certify and report on the accounts.

(3)The [F9body] must lay before both Houses of Parliament—

(a)a copy of the accounts, and

(b)the Comptroller and Auditor General's report on them.

Textual Amendments

Summarised accounts of NHS bodies other than Special Health AuthoritiesE+W

F107E+W. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Exceptions for accounts of charitable trustsE+W

8(1)For the purposes of this paragraph a “relevant charitable trust”, in relation to an NHS body, means a charitable trust whose trustee or trustees is or are that body.E+W

(2)Nothing in paragraph 2, so far as it applies to an NHS body of any description, has effect in relation to accounts relating to a relevant charitable trust.

(3)Nothing in paragraph 3 F11..., so far as it applies to an NHS body of any description, requires any annual or summarised accounts prepared by or in relation to the body to include matters relating to a relevant charitable trust.

Textual Amendments

F11Words in Sch. 15 para. 8(3) omitted (1.10.2012) by virtue of Health and Social Care Act 2012 (c. 7), s. 306(4), Sch. 4 para. 125(5); S.I. 2012/1831, art. 2(2) (with art. 11(1))

Exceptions for accounts of non-charitable trustsE+W

F129E+W. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments