Schedule 3 - New Schedule 12B to 1977 Act
Amendments made: No. 125, in schedule 3, page 65, line 39, leave out paragraph 3 and insert—
'3 (1) Each English NHS body or cross-border SHA must keep proper accounts and proper records in relation to the accounts.
(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) Each Welsh NHS body must keep proper accounts and proper records in relation to the accounts.
(4) If the Assembly 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.
(5) This paragraph has effect subject to the exception in paragraph 10(2).'.
No. 126, in schedule 3, page 66, line 5, leave out paragraph 4.
No. 127, in schedule 3, page 66, line 24, at end insert—
'Auditing of accounts of certain English NHS bodies
5A (1) This paragraph applies to any English NHS body that is not a Special Health Authority (as to which, see paragraph 7).
(2) Any annual accounts prepared by any such body under paragraph 5 are to be audited in accordance with the Audit Commission Act 1998 (c.18) by an auditor or auditors appointed by the Audit Commission (see section 2(1)(b) of that Act).
(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.
(4) In this paragraph ''the Audit Commission'' means the Audit Commission for Local Authorities and the National Health Service in England and Wales.'.
No. 128, in schedule 3, page 66, leave out lines 26 to 36 and insert—
'(1) Each English NHS body to which paragraph 5A applies must send a copy of any accounts of the body audited as mentioned in paragraph 5A(2) to the Secretary of State by the specified date.
(2) If the body is a Primary Care Trust, it must also send a copy of any such accounts to the Strategic Health Authority within whose area the Trust's area falls.
(3) Each Special Health Authority that is an English NHS body or cross-border SHA must send copies of any annual accounts prepared by it under paragraph 5—
(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) In sub-paragraph (1) or (3) ''the specified date'', in relation to a financial year, means such date as the Secretary of State may direct in relation to that year for the purposes of that sub-paragraph.'.
No. 129, in schedule 3, page 68, line 8, leave out 'or 4'.—[Caroline Flint.]
Schedule 3, as amended, agreed to.
Clauses 72 to 74 ordered to stand part of the Bill.