http://www.legislation.gov.uk/uksi/2003/983/schedules/made

The Government Resources and Accounts Act 2000 (Summarised Accounts of Special Health Authorities) Order 2003

NHS management

National Health Service (NHS)

Family health services

Health care services and specialisms

King's Printer of Acts of Parliament

2012-09-18

GOVERNMENT RESOURCES AND ACCOUNTS

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.