98 Accounts and audit.E+W+S
(1)Accounts, in such form as the Secretary of State may with the approval of the Treasury direct, shall be kept by—
[(za)every Strategic Health Authority;]
[(a)every Health Authority;
(b)every Special Health Authority;
[(bb)every Primary Care Trust]]
[(bbb)every Local Health Board;]
(c)every NHS trust;
(d)all special trustees appointed in pursuance of section 29(1) of the National Health Service Reorganisation Act 1973 and section 95(1) above;
[(dd)any trustees for an NHS trust appointed in pursuance of section 11 of the National Health Service and Community Care Act 1990]
[(ddd)any trustees for a Primary Care Trust appointed in pursuance of section 96B above; and]
(e)the Dental Estimates Board
Those accounts shall be audited by auditors [appointed by the Audit Commission for Local Authorities and the National Health Service in England and Wales and the Comptroller] and Auditor General may examine all such accounts and any records relating to them, and any report of the auditor on them.
[(1A)The second sentence of subsection (1) does not apply in relation to accounts of—
(a)a Special Health Authority established as at 1st April 2003, or
(b)the Dental Practice Board,
in respect of a financial year ending on or after 31st March 2004.
(1B)A body within subsection (1A)(a) or (b) shall send a copy of its accounts in respect of a financial year ending on or after 31st March 2004 to the Comptroller and Auditor General as soon as reasonably practicable following the end of the period to which the accounts relate.
(1C)The Comptroller and Auditor General shall examine, certify and report on any accounts sent to him under subsection (1B) and the body that prepared the accounts shall lay before both Houses of Parliament a copy of those accounts together with the Comptroller and Auditor General’s report on them.]
(2)[Each body mentioned in the first sentence of subsection (1)] shall prepare and transmit to the Secretary of State in respect of each financial year annual accounts in such form as the Secretary of State may with the approval of the Treasury direct.
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[(2AA)Every Primary Care Trust shall send a copy of any accounts it has prepared under subsection (2) above to the [Strategic Health Authority] within whose area the trust’s area falls.]
[(2A)]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[(2B)in preparing its annual accounts in pursuance of subsection (2) above, and NHS trust shall comply with any directions given by the Secretary of State with the approval of the Treasury as to—
(a)the methods and principles according to which the accounts are to be prepared; and
(b)the information to be given in the accounts.]
[[(2B)So far as relates to allotted sums paid [under section 15 of the National Health Service and Community Care Act 1990] to the members of a fund-holding practice—
(a)accounts shall be kept in such form as the Secretary of State may with the approval of the Treasury direct;
(b)the Comptroller and Auditor General may examine the accounts and records relating to them and any report of the auditor on them;
(c)in respect of each financial year, annual accounts in such form as the Secretary of State may with the approval of the Treasury direct shall be prepared and submitted to the relevant [Health Authority]; and
(d)in respect of each financial year, each [Health Authority] shall prepare in such form as the Secretary of State may with the approval of the Treasury direct, and include in its own accounts, a summarised version of the accounts submitted to [the Health Authority] under paragraph (c) above.]]
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)The Secretary of State shall prepare in respect of each financial year—
(a)in such form as the Treasury may direct, summarised accounts of [the bodies mentioned in subsection (1) above, other than the Dental Estimates Board]
(b)in such form and containing such information as the Treasury may direct, a statment of the accounts of the Dental Estimates Board;
and shall transmit them on or before 30th November in each year to the Comptroller and Auditor General, who shall examine and certify them, and lay copies of them together with his report on them before both Houses of Parliament.
[(4A)But subsection (4) does not apply in relation to the accounts of the Dental Practice Board in respect of a financial year ending on or after 31st March 2004.]
(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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