National Health Service Act 1977

98 Accounts and audit

(1) Accounts, in such form as the Secretary of State may with the approval of the Treasury direct, shall be kept by—

(a) every Regional Health Authority ;

(b) every Area Health Authority;

(c) every special health authority;

(d) all special trustees appointed in pursuance of section 29(1) of the [1973 c. 32.] National Health Service Reorganisation Act 1973 and section 95(1) above ;

(e) the Dental Estimates Board.

Those accounts shall be audited by auditors appointed by the Secretary of State, and the Comptroller and Auditor General may examine all such accounts and any records relating to them, and any report of the auditor on them.

(2) Every such body shall prepare and transmit to the Secretary of State in respect of each financial year annual accounts in such form as the Secretary of State may with the approval of the Treasury direct.

The accounts prepared and transmitted by an Area Health Authority in pursuance of this subsection shall include annual accounts of the Family Practitioner Committees established by the Authority and of any Community Health Council of which the district includes any part of the Authority's area.

(3) The Secretary of State may by regulations provide generally with respect to the audit under subsection (1) above of accounts of bodies to which that subsection applies; and in particular for conferring on the auditor of any of those accounts—

(a) such rights of access to, and production of, books, accounts, vouchers or other documents as may be specified in the regulations ; and

(b) such right, in such conditions as may be so specified, to require from any member or officer, or former member or officer, of any such body, such information relating to the affairs of the body as the Secretary of State may think necessary for the proper performance of the auditor's duty under this section.

(4) The Secretary of State shall prepare in respect of each financial year—

(a) in such form as the Treasury may direct, summarised accounts of those Authorities, special authorities and special trustees:

(b) in such form and containing such information as the Treasury may direct, a statement of the accounts of the Dental Estimates Board ;

and shall transmit them on or before 30th November in each year to the Comptroller and Auditor General, who shall examine and certify them, and lay copies of them together with his report on them before both Houses of Parliament.