Statutory Instruments
GOVERNMENT RESOURCES AND ACCOUNTS
Made
1st April 2003
Laid before Parliament
2nd April 2003
Coming into force
23rd May 2003
Whereas the Treasury, having regard to information contained or to be contained in resource accounts of the Department of Health prepared pursuant to section 5 of the Government Resources and Accounts Act 2000(1) (Departmental Accounts) or accounts prepared pursuant to section 9 of that Act (Whole of Government Accounts), consider that the preparation of summarised accounts for the bodies listed in the Schedule to this Order is unnecessary for a financial year ending on 31st March 2004, 31st March 2005, or 31st March 2006;
Now, therefore, the Treasury, having consulted the Comptroller and Auditor General, the National Assembly for Wales and the Auditor General for Wales, hereby make the following Order in exercise of the power conferred on them by section 14 of the Government Resources and Accounts Act 2000:
1. This Order may be cited as the Government Resources and Accounts Act 2000 (Summarised Accounts of Special Health Authorities) Order 2003 and shall come into force on 23rd May 2003.
2. Section 98(4) of the National Health Service Act 1977(2) (requirement to prepare summarised accounts) shall not apply in relation to the Special Health Authorities(3) listed in the Schedule for a financial year ending on 31st March 2004, 31st March 2005, or 31st March 2006.
Nick Ainger
Jim Fitzpatrick
Two of the Lords Commissioners of Her Majesty’s Treasury
1st April 2003
Article 2
Counter Fraud and Security Management Service
Dental Vocational Training Authority
Family Health Services Appeal Authority
Health Development Agency
Health Protection Agency
Mental Health Act Commission
National Clinical Assessment Authority
National Institute for Clinical Excellence
National Patient Safety Agency
National Treatment Agency
NHS Appointments Commission
NHS Information Authority
NHS Litigation Authority
Prescription Pricing Authority
Retained Organs Commission
UK Transplant
(This note does not form part of the Order)
Section 98(4) of the National Health Service Act 1977 requires the Secretary of State to prepare in respect of each financial year summarised accounts of the bodies mentioned in section 98(1) of that Act and to send those accounts to the Comptroller and Auditor General (C&AG) for him to audit. The bodies there mentioned include all Special Health Authorities. This Order provides that the above requirement shall not apply to the Special Health Authorities listed in the Schedule for a financial year ending on 31st March 2004, 31st March 2005, or 31st March 2006. For each of those financial years, the accounts of those Special Health Authorities will either be incorporated into the resource accounts of the Department of Health or will be included in Whole of Government Accounts. The C&AG audits the resource accounts of the Department of Health and will also audit Whole of Government Accounts. It is therefore considered unnecessary for the Secretary of State to prepare summarised accounts of those Special Health Authorities for the financial years in question.
Special Health Authorities are established by orders made under section 11 of the National Health Service Act 1977