[F129ASpecial Health Authorities: accounts and auditE+W
(1)In this section a reference to a Special Health Authority is to a Special Health Authority which—
(a)performs functions only or mainly in respect of England, or
(b)neither performs functions only or mainly in respect of England, nor performs functions only or mainly in respect of Wales.
(2)A Special Health Authority must keep proper accounts and proper records in relation to the accounts.
(3)The Secretary of State may give a Special Health Authority directions as to the form in which its accounts must be kept.
(4)A Special Health Authority must prepare, in respect of each financial year, annual accounts in such form as the Secretary of State may direct.
(5)A Special Health Authority must send copies of any annual accounts prepared by it under subsection (4)—
(a)to the Secretary of State, by such date as the Secretary of State may direct, and
(b)to the Comptroller and Auditor General, as soon as is reasonably practicable following the end of the financial year in question.
(6)The Comptroller and Auditor General must examine, certify and report on the annual accounts.
(7)The Special Health Authority must lay before Parliament—
(a)a copy of the annual accounts, and
(b)the Comptroller and Auditor General’s report on them.
(8)Nothing in subsection (2) requires any annual accounts prepared by a Special Health Authority to include matters relating to a charitable trust of which it is a trustee.
(9)Nothing in subsection (4) has effect in relation to accounts relating to a charitable trust of which the Special Health Authority is a trustee.]