Local Audit and Accountability Act 2014 (c. 2)
19(1)Schedule 13 (transitory and saving provisions in relation to NHS trusts) is amended as follows.
(2)Omit the following—
(a)“and Trustees for NHS trusts” in the heading,
(b)paragraph 1(2)(b) (and the “and” before it),
(c)paragraph 2(2)(b), and
(d)paragraph 3(1)(b) (and the “and” before it).
(3)In paragraph 3(2) omit the paragraph 24B notionally inserted into Schedule 2.
(4)In paragraph 4 omit the paragraph (d) notionally inserted into section 3(9).
(5)In paragraph 5(1), in the subsection (6) notionally inserted into section 4, omit “, or the trustees for an NHS trust”.
(6)In paragraph 6 omit the paragraph (e) notionally inserted into section 8(4).
(7)In paragraph 7 omit the paragraph (e) notionally inserted into section 10(10).
(8)In paragraph 8(1) omit the words from “, or the trustees” to the end.
(9)In paragraph 9—
(a)in sub-paragraph (1) omit “, or the trustees for an NHS trust fail,”,
(b)in that sub-paragraph omit “or (as the case may be) the trustees”,
(c)in sub-paragraph (2) omit “, or the trustees for an NHS trust have,”, and
(d)in sub-paragraphs (4) to (7) omit “or trustees” in each place.
(10)For paragraph 10 substitute—
“10Section 21 is to be read as if it contained the following subsection—
“(2A)In auditing the accounts of a health service body other than a clinical commissioning group, a local auditor must, by examination of the accounts and otherwise, be satisfied—
(a)that the accounts present a true and fair view, and comply with the requirements of the enactments that apply to them,
(b)that proper practices have been observed in the preparation of the accounts, and
(c)that the body has made proper arrangements for securing economy, efficiency and effectiveness in its use of resources.”””
(11)In paragraph 11 omit paragraph (b) (and the “or” before it).
(12)In paragraph 12—
(a)in sub-paragraph (2), in the paragraph (ca) notionally inserted into paragraph 2(3) of Schedule 7, omit “or the trustees for an NHS trust”,
(b)in sub-paragraph (3), in the paragraph (ca) notionally inserted into paragraph 3(2) of Schedule 7, omit “or the trustees for an NHS trust”, and
(c)in sub-paragraph (4) omit the paragraph (e) notionally inserted into paragraph 4(8) of Schedule 7.
(13)In paragraph 13(1), in the paragraph (c) notionally inserted into section 30(2), omit “or the trustees for an NHS trust”.