SCHEDULES

SCHEDULE 15Accounts and audit

Transmission of annual accounts

5

(1)

Each NHS body that is F1neither a Special Health Authority F2nor NHS Direct must send a copy of any accounts of the body audited as mentioned in paragraph 4(2) to the Secretary of State by the specified date.

F3(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

Each F4NHS body that is a Special Health Authority or NHS Direct must send copies of any annual accounts prepared by it under paragraph 3—

(a)

to the Secretary of State by the specified date, and

(b)

to the Comptroller and Auditor General as soon as is reasonably practicable following the end of the financial year in question.

(4)

The “specified date”, in relation to a financial year, means such date as the Secretary of State may direct in relation to that year.