Part V Property and Finance
Finance and accounts
C386C1C2Accounts of Health Boards and the Agency.
F11
The following bodies that is to say—
a
every Health Board;
b
the Agency; and
c
every NHS trust,
shall keep, in such form as the Secretary of State may, with the approval of the Treasury, direct, accounts of all moneys received or paid out by them, and those accounts shall be audited F2in accordance with Part VII of the Local Government (Scotland) Act 1973 by auditors appointed by the Accounts Commission for Scotland; and the Comptroller and Auditor General may examine all such accounts and any records relating thereto and any report of the auditor thereof.
F31A
So far as relates to allotted sums paid to the members of a recognised fund-holding practice—
C4a
accounts shall be kept in such form as the Secretary of State may with the approval of the Treasury direct and shall be audited F4in accordance with Part VII of the Local Government (Scotland) Act 1973 by auditors appointed by the Accounts Commission for Scotland;
b
the Comptroller and Auditor General may examine the accounts and the records relating to them and any report of the auditor on them;
c
in respect of each financial year, annual accounts in such form as the Secretary of State may with the approval of the Treasury direct shall be prepared and submitted to the relevant Health Board; and
d
in respect of each financial year, each Health Board shall prepare, in such form as the Secretary of State may with the approval of the Treasury direct, and include in its own accounts, a summarised version of the accounts submitted to the Board under paragraph (c).
1B
In preparing its annual accounts in pursuance of subsection (1), an NHS trust shall comply with any directions given by the Secretary of State with the approval of the Treasury as to—
a
the methods and principles according to which the accounts are to be prepared; and
b
the information to be given in the accounts.
F51C
In such circumstances and to such extent as regulations made by the Secretary of State so provide, the requirement in subsection (1A)(a) to have accounts audited shall not apply to the accounts for any year of a recognised fund-holding practice if those accounts are submitted to a Health Board and summarised in the Board’s accounts.
F62
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3
Every F7body mentioned in paragraphs (a) to (c) of subsection (1) shall prepare and transmit to the Secretary of State in respect of each financial year accounts in such form as the Secretary of State may, with the approval of the Treasury, direct.
4
The Secretary of State shall prepare in respect of each financial year, in such form as the Treasury may direct, summarised accounts of the F8bodies mentioned in paragraphs (a) to (c) of subsection (1), 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 a copy of them, together with his report thereon, before each House of Parliament.
F95
In this section “recognised fund-holding practice” and “allotted sum” have the same meaning as in section 87B.