Part 3Appointment etc of local auditors
I113Failure of F2health service bodies to appoint local auditor
1
2
If it appears to F1NHS England that a F4health service body has failed to appoint an auditor in accordance with this Part, F1NHS England must inform the Secretary of State of that fact by the end of 25 March in the financial year preceding the financial year to which the accounts to be audited relate.
3
If the Secretary of State has been informed by F1NHS England under subsection (2), the Secretary of State may—
a
take either of the steps in subsection (4), or
4
Those steps are—
a
to direct the F5health service body to appoint an auditor named in the direction given under this paragraph, or
b
to appoint an auditor on behalf of the F6health service body.
5
An appointment under subsection (4)(b) takes effect—
a
as if it had been made by the F7health service body, and
b
on such terms as the Secretary of State or (as the case may be) F1NHS England may direct.
6
The Secretary of State or F1NHS England must—
a
inform the F8health service body of the intention to give a direction or appoint an auditor under subsection (4) not less than 28 days before the direction is given or the appointment made, and
b
consider any representations made by the F9health service body regarding the proposed direction or appointment.
7
But the Secretary of State or F1NHS England may give a direction or make an appointment under subsection (4) without having complied with subsection (6) if the Secretary of State or F1NHS England thinks it is likely that an auditor would have to exercise a function under this Act in relation to the F10health service body within the period of 60 days beginning with the day on which the direction is given or the appointment is made.