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 Health Authority;
(b)every Special Health Authority;
[(bb)every Primary Care Trust]
(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.
(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.
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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 Health Authority within whose area the trust’s area falls.]
[(2A)The accounts prepared and transmitted by a [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 [Health Authority’s area]; or
(b)the [Health Authority is prescribed for the purposes of this subsection] in relation to the Council.]
[(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.
(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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