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[F117(1)A clinical commissioning group must keep proper accounts and proper records in relation to the accounts.E+W
(2)A clinical commissioning group must prepare annual accounts in respect of each financial year.
(3)[F2NHS England] may, with the approval of the Secretary of State, direct a clinical commissioning group to prepare accounts in respect of such period or periods as may be specified in the direction.
(4)[F2NHS England] may, with the approval of the Secretary of State, give directions to a clinical commissioning group as to—
(a)the methods and principles according to which its annual or other accounts must be prepared, and
(b)the form and content of such accounts.
(5)The annual accounts and, if [F2NHS England] so directs, accounts prepared by virtue of sub-paragraph (3) must be audited in accordance with the [F3Local Audit and Accountability Act 2014].
(6)The Comptroller and Auditor General may examine—
(a)the annual accounts and any records relating to them, and
(b)any report on them by the auditor or auditors.
(7)A clinical commissioning group must send its audited annual accounts, and any audited accounts prepared by it by virtue of sub-paragraph (3), to [F2NHS England] by no later than the date specified in a direction by [F2NHS England].
(8)[F2NHS England] may direct a clinical commissioning group to send its unaudited annual accounts, and any unaudited accounts prepared by it by virtue of sub-paragraph (3), to [F2NHS England] by no later than the date specified in a direction by [F2NHS England].
(9)For the purposes of this paragraph “financial year” includes the period which begins on the day the clinical commissioning group is established and ends on the following 31 March.]
Textual Amendments
F1Sch. 1A inserted (27.3.2012 for specified purposes, 1.10.2012 for specified purposes, 1.4.2013 in so far as not already in force) by Health and Social Care Act 2012 (c. 7), ss. 25(2), 306(1)(d)(4), Sch. 2 (with Sch. 6 paras. 7-13); S.I. 2012/1831, art. 2(2); S.I. 2013/160, art. 2(2) (with arts. 7-9)
F2Words in Act substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 1 para. 1(1)(2); S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)
F3Words in Sch. 1A para. 17(5) substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 71; S.I. 2015/841, art. 3(x)
Modifications etc. (not altering text)
C1Sch. 1A para. 17(5) applied (with modifications) (10.2.2015) by The Local Audit (Appointing Person) Regulations 2015 (S.I. 2015/192), reg. 1(1), Sch. para. 18 (with reg. 1(2))
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