SCHEDULES
F1SCHEDULE 1AClinical commissioning groups
PART 2Further provision about clinical commissioning groups
Accounts and audits
17
1
A clinical commissioning group must keep proper accounts and proper records in relation to the accounts.
2
A clinical commissioning group must prepare annual accounts in respect of each financial year.
3
The Board may, with the approval of the Secretary of State, direct a clinical commissioning group to prepare accounts in respect of such period or periods as may be specified in the direction.
4
The Board may, with the approval of the Secretary of State, give directions to a clinical commissioning group as to—
a
the methods and principles according to which its annual or other accounts must be prepared, and
b
the form and content of such accounts.
5
The annual accounts and, if the Board so directs, accounts prepared by virtue of sub-paragraph (3) must be audited in accordance with the Audit Commission Act 1998 by an auditor or auditors appointed in accordance with arrangements made by the Board for the purposes of this paragraph.
6
The Comptroller and Auditor General may examine—
a
the annual accounts and any records relating to them, and
b
any report on them by the auditor or auditors.
7
A clinical commissioning group must send its audited annual accounts, and any audited accounts prepared by it by virtue of sub-paragraph (3), to the Board by no later than the date specified in a direction by the Board.
8
The Board may direct a clinical commissioning group to send its unaudited annual accounts, and any unaudited accounts prepared by it by virtue of sub-paragraph (3), to the Board by no later than the date specified in a direction by the Board.
9
For the purposes of this paragraph “financial year” includes the period which begins on the day the clinical commissioning group is established and ends on the following 31 March.
Sch. 1A inserted (27.3.2012 for specified purposes, 1.10.2012 for specified purposes) by Health and Social Care Act 2012 (c. 7), ss. 25(2), 306(1)(d)(4), Sch. 2 (with Sch. 6 paras. 7-13); S.I. 2012/1831, art. 2(2)