National Health Service Act 1977

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—

(a) every Regional Health Authority;

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

[F2 (bb) every District Health Authority;]

[F3 (bbb) every NHS trust]

(c) every special health authority;

[F4 (cc) every Family Practitioner Committee;]

(d) all special trustees appointed in pursuance of section 29(1) of the National Health Service Reorganisation Act 1973 and section 95(1) above;

[F5 (dd) any trustees for an NHS trust appointed in pursuance of section 11 of the National Health Service and Community Care Act 1990; and]

(e) the Dental Estimates Board

Those accounts shall be audited by auditors [F6 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.

(2) Every such body 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.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7

[F8 (2A) The accounts prepared and transmitted by a District Health Authority in pursuance of subsection (2) above shall include annual accounts of a Community Health Council if—

(a) the Council is established for the Authority’s district; or

(b) the Authority is the prescribed Authority in relation to the Council.]

[F9 X1 (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.]

[F10 X1 (2B) So far as relates to allotted sums paid 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 Family Health Services Authority; and

(d) in respect of each financial year, each Family Health Services 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 Authority under paragraph (c) above.]

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11

(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 [F12 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.

[F13 (5) In subsection (2B) above “recognised fund–holding practice” and “allotted sum” have the same meaning as in section 15 of the National Health Service and Community Care Act 1990.]

Editorial Information

X1 S.98(2B): this is one of two provisions of this number inserted by different authorities in the same Act

Textual Amendments

F1 S. 98(1)(b) repealed by National Health Service and Community Care Act 1990 (c. 19, SIF 113:2), s. 66(2), Sch. 10

F2 S. 98(1)(bb) inserted by Health Services Act 1980 (c. 53, SIF 113:2), Sch. 1, para. 69(a)

F3 S. 98(1)(bbb) inserted by National Health Service and Community Care Act 1990 (c. 19, SIF 113:2), s. 5(8), Sch. 2 para. 24(1)

F4 S. 98(1)(cc) inserted by Health and Social Services and Social Security Adjudications Act 1983 (c. 41, SIF 113:3), s. 12, Sch. 5 para. 3(a).

F5 S. 98(1)(dd) inserted by National Health Service and Community Care Act 1990 (c. 19, SIF 113:2), s. 11(7)

F6 Words substituted by National Health Service and Community Care Act 1990 (c. 19, SIF 113:2), s. 20(2)(a)(8)

F7 Para. repealed by Health and Social Security Act 1984 (c. 48, SIF 113:1), s. 24, Sch. 8 Pt.I

F8 S. 98(2A) inserted by Health and Social Security Act 1984 (c. 48, SIF 113:1), s. 6(2)

F9 S. 98(2B) inserted (5.7.1990) by National Health Service and Community Care Act 1990 (c. 19, SIF 113:2), s. 5(8), Sch. 2 para. 24(2)

F10 S. 98(2B) inserted (1.10.1990) by National Health Service and Community Care Act 1990 (c. 19, SIF 113:2), s. 20(2)(b)(8)

F11 S. 98(3) repealed by National Health Service and Community Care Act 1990 (c. 19, SIF 113:2), ss. 20(2)(c), 66(2), Sch. 10

F12 Words substituted by Health and Social Services and Social Security Adjudications Act 1983 (c. 41, SIF 113:3), s. 12, Sch. 5 para. 3(b)

F13 S. 98(5) inserted by National Health Service and Community Care Act 1990 (c. 19, SIF 113:2), s. 20(2)(d)