National Health Service Act 2006

Section 232

SCHEDULE 15 E+W Accounts and audit

NHS bodies E+W

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

F1 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

F2 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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,

F3 (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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.

[F4 (3) References in this Schedule to “NHS Direct” are to NHS Direct National Health Service Trust.]

Textual Amendments

F1 Sch. 15 para. 1(1)(a) omitted (1.4.2013) by virtue of Health and Social Care Act 2012 (c. 7), s. 306(4), Sch. 4 para. 125(2)(a); S.I. 2013/160, art. 2(2) (with arts. 4, 5, 7-9)

F2 Sch. 15 para. 1(1)(c) omitted (1.4.2013) by virtue of Health and Social Care Act 2012 (c. 7), s. 306(4), Sch. 4 para. 125(2)(b); S.I. 2013/160, art. 2(2) (with arts. 4, 5, 7-9)

F3 Sch. 15 para. 1(1)(g) omitted (1.4.2013) by virtue of Health and Social Care Act 2012 (c. 7), s. 306(4), Sch. 4 para. 125(2)(c); S.I. 2013/160, art. 2(2) (with arts. 4, 5, 7-9)

F4 Sch. 15 para. 1(3) inserted (26.3.2008) by Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2008 (S.I. 2008/817), arts. 1, 6(2) (with art. 10)

Accounts to be kept by NHS bodies E+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 accounts E+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 bodies E+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

[F5 (a) a Special Health Authority (as to which, see paragraph 6).][F6 , 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 [F7 Local Audit and Accountability Act 2014].

(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.

F8 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5 Sch. 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)

F6 Sch. 15 para. 4(1)(b) and word inserted (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)

F7 Words in Sch. 15 para. 4(2) substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 75(a); S.I. 2015/841, art. 3(x)

F8 Sch. 15 para. 4(4) omitted (1.4.2015) by virtue of Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 75(b); S.I. 2015/841, art. 3(x)

Modifications etc. (not altering text)

C1 Sch. 15 para. 4 applied (with modifications) (10.2.2015) by The Local Audit (Appointing Person) Regulations 2015 (S.I. 2015/192), reg. 1(1), Sch. para. 19 (with reg. 1(2))

Transmission of annual accounts E+W

5 (1) Each NHS body that is [F9 neither] a Special Health Authority [F10 nor 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

F11 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Each [F12 NHS 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

F9 Word in Sch. 15 para. 5(1) substituted (26.3.2008) by Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2008 (S.I. 2008/817), arts. 1, 6(4)(a) (with art. 10)

F10 Words in Sch. 15 para. 5(1) inserted (26.3.2008) by Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2008 (S.I. 2008/817), arts. 1, 6(4)(b) (with art. 10)

F11 Sch. 15 para. 5(2) omitted (1.4.2013) by virtue of Health and Social Care Act 2012 (c. 7), s. 306(4), Sch. 4 para. 125(3); S.I. 2013/160, art. 2(2) (with arts. 4, 5, 7-9)

F12 Words in Sch. 15 para. 5(3) substituted (26.3.2008) by Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2008 (S.I. 2008/817), arts. 1, 6(5) (with art. 10)

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

6 (1) This paragraph applies where [F13 an 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 [F14 body] 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

F13 Words in Sch. 15 para. 6(1) substituted (26.3.2008) by Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2008 (S.I. 2008/817), arts. 1, 6(6) (with art. 10)

F14 Word in Sch. 15 para. 6(3) substituted (26.3.2008) by Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2008 (S.I. 2008/817), arts. 1, 6(7) (with art. 10)

Summarised accounts of NHS bodies other than Special Health Authorities E+W

F15 7 E+W . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F15 Sch. 15 para. 7 omitted (1.10.2012) by virtue of Health and Social Care Act 2012 (c. 7), s. 306(4), Sch. 4 para. 125(4); S.I. 2012/1831, art. 2(2) (with art. 11(1))

Exceptions for accounts of charitable trusts E+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 F16 ..., 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

F16 Words 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 trusts E+W

F17 9 E+W . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F17 Sch. 15 para. 9 omitted (1.10.2012) by virtue of Health and Social Care Act 2012 (c. 7), s. 306(4), Sch. 4 para. 125(6); S.I. 2012/1831, art. 2(2) (with art. 11(1))