Government Resources and Accounts Act 2000

14 Summarised accounts

(1) The Treasury may by order provide for section 98(4) of the [1977 c. 49.] National Health Service Act 1977 (requirement to prepare summarised accounts) not to apply in relation to a specified body for a specified year.

(2) The Treasury may make an order in respect of a body for a year only if they consider that the preparation of summarised accounts for that body and that year is unnecessary having regard to information contained or to be contained in—

(a) a department’s resource accounts under section 5, or

(b) accounts under section 9.

(3) Before making an order under subsection (1) the Treasury shall consult the Comptroller and Auditor General.

(4) Where the function under section 98(4) of the [1977 c. 49.] National Health Service Act 1977 is exercisable in respect of a body by the National Assembly for Wales—

(a) the Treasury shall consult the National Assembly for Wales and the Auditor General for Wales before making an order in respect of the body under subsection (1) above, and

(b) subsection (3) above shall not apply.

(5) An order under this section—

(a) shall be made by statutory instrument, and

(b) shall be subject to annulment in pursuance of a resolution of either House of Parliament.