184Extension of functions of Audit Commission
(1)In Part III of the [1982 c. 32.] Local Government Finance Act 1982 (the Audit Commission for Local Authorities in England and Wales) after section 28 there shall be inserted the following section—
“28AFunctions of Commission in relation to national health service
(1)At the request of the Secretary of State, the Commission may—
(a)promote or undertake studies designed to improve economy, efficiency and effectiveness in the management or operations of any of the bodies specified in section 98(1) of the National Health Service Act 1977 (accounts to be kept by Health Authorities, Family Practitioner Committees, special trustees and the Dental Practice Board);
(b)appoint an auditor to audit the accounts of any of those bodies for a financial year;
(c)make available officers of the Commission to assist with the studies referred to in paragraph (a) above;
(d)make available officers of the Commission to assist an auditor appointed by the Commission under paragraph (b) above or by the Secretary of State under the said section 98(1) in carrying out his audit of any of those bodies;
(e)provide advice to the Secretary of State on any proposal to transfer responsibility for the audit of the accounts of any of those bodies to the Commission; and
(f)provide training for persons in relation to the audit of the accounts of those bodies, including training for securing economy, efficiency and effectiveness in the provision of services by those bodies.
(2)Where a request is made to the Commission to appoint an auditor as mentioned in subsection (1)(b) above, section 13 above shall apply as it applies in relation to the appointment of an auditor to audit the accounts of any body whose accounts are required to be audited in accordance with this Part of this Act subject to the following modifications—
(a)subsections (3) and (4) shall be omitted; and
(b)in subsection (5) for the words “has such other qualifications as may be” there shall be substituted the words “is a person for the time being”.
(3)Subject to subsection (2) above, references in the foregoing provisions of this Part of this Act to an audit carried out thereunder do not include an audit carried out pursuant to a request under subsection (1) above.
(4)Where any services are to be provided pursuant to a request under subsection (1) above, the Commission shall agree with the Secretary of State, and charge him, such fees as will cover the full cost of providing the services.”
(2)In section 29 of that Act (miscellaneous functions of Commission) in subsection (1)—
(a)in paragraph (a) after the words “Minister of the Crown” there shall be inserted “or public authority”;
(b)at the end of paragraph (c) there shall be inserted the words “or
(d)for certifying any return by the body which, by or under any enactment, is required or authorised to be certified by the body’s auditor or under arrangements made by the Commission”; and
(c)at the end there shall be added the words “and in paragraph (a) above “public authority” means a body established by or under the Treaties or by or under any enactment”.
(3)In section 98(1) of the [1977 c. 49.] National Health Service Act 1977 after the words “audited by auditors appointed by the Secretary of State” there shall be inserted “or by the Audit Commission for Local Authorities in England and Wales at his request”.