7(1)This paragraph applies in relation to NHS bodies that are not Special Health Authorities.
(2)The Secretary of State must prepare summarised accounts relating to such bodies in respect of each financial year.
(3)Sub-paragraph (2) is subject to paragraphs 8(3) and 9(2).
(4)The summarised accounts must be prepared in such form as the Treasury may direct.
(5)The Secretary of State must transmit the summarised accounts to the Comptroller and Auditor General not later than the end of the month of November following the financial year to which they relate.
(6)The Comptroller and Auditor General must —
(a)examine and certify the summarised accounts, and
(b)lay copies of them and his report on them before both Houses of Parliament.
(7)This paragraph has effect subject to any provision made under section 14(1) of the Government Resources and Accounts Act 2000 (c. 20) (power to disapply this paragraph in relation to specified bodies and years).