National Health Service Act 2006

Section 232

SCHEDULE 15E+WAccounts and audit

NHS bodiesE+W

1(1)The following are NHS bodies for the purposes of this Schedule—E+W

F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)any Special Health Authority to which sub-paragraph (2) applies,

F2(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d)any NHS trust all or most of whose hospitals, establishments and facilities are situated in England,

(e)any trustees for such an NHS trust appointed under paragraph 10 of Schedule 4,

F3(f). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)This sub-paragraph applies to any 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.

[F5(3)References in this Schedule to “NHS Direct” are to NHS Direct National Health Service Trust.]

Accounts to be kept by NHS bodiesE+W

2(1)Each NHS body must keep proper accounts and proper records in relation to the accounts.E+W

(2)If the Secretary of State so directs with the approval of the Treasury, the accounts of any such body of a description specified in the direction must be kept in such form as is so specified.

(3)This paragraph is subject to paragraph 8(2).

Preparation of annual accountsE+W

3(1)Each NHS body must prepare in respect of each financial year annual accounts in such form as the Secretary of State may direct with the approval of the Treasury.E+W

(2)This paragraph is subject to paragraph 8(3).

Auditing of accounts of certain NHS bodiesE+W

4(1)This paragraph applies to any NHS body that is not a Special Health Authority (as to which, see paragraph 6).E+W

[F6(a)a Special Health Authority (as to which, see paragraph 6).][F7, or

(b)NHS Direct (as to which, see paragraph 6). ]

(2)Any annual accounts prepared by any such body under paragraph 3 must be audited in accordance with the [F8Local Audit and Accountability Act 2014].

(3)The Comptroller and Auditor General may examine—

(a)any such accounts and any records relating to them, and

(b)any report on them by the auditor or auditors.

F9(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Transmission of annual accountsE+W

5(1)Each NHS body that is [F10neither] a Special Health Authority [F11nor 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.E+W

F12(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)Each [F13NHS 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.

Auditing of certain Special Health Authority accounts by Comptroller and Auditor GeneralE+W

6(1)This paragraph applies where [F14an NHS body that is a Special Health Authority or NHS Direct] sends a copy of its annual accounts to the Comptroller and Auditor General under paragraph 5(3).E+W

(2)The Comptroller and Auditor General must examine, certify and report on the accounts.

(3)The [F15body] must lay before both Houses of Parliament—

(a)a copy of the accounts, and

(b)the Comptroller and Auditor General's report on them.

Summarised accounts of NHS bodies other than Special Health AuthoritiesE+W

F167E+W. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exceptions for accounts of charitable trustsE+W

8(1)For the purposes of this paragraph a “relevant charitable trust”, in relation to an NHS body, means a charitable trust whose trustee or trustees is or are that body.E+W

(2)Nothing in paragraph 2, so far as it applies to an NHS body of any description, has effect in relation to accounts relating to a relevant charitable trust.

(3)Nothing in paragraph 3 F17..., so far as it applies to an NHS body of any description, requires any annual or summarised accounts prepared by or in relation to the body to include matters relating to a relevant charitable trust.

Exceptions for accounts of non-charitable trustsE+W

F189E+W. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .