Part 5

Conduct of local audit

General powers and duties of auditors

General duties of auditors of accounts of health service bodies
21
1
In auditing the accounts of 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,
c
that the group has made proper arrangements for securing economy, efficiency and effectiveness in its use of resources,
d
that money provided by Parliament has been expended for the purposes intended by Parliament,
e
that resources authorised by Parliament to be used have been used for the purposes in relation to which the use was authorised, and
f
that the financial transactions of the group are in accordance with any authority which is relevant to the transactions.
2
In subsection (1)(e) use of resources means their expenditure, consumption or reduction in value.
3
In auditing the accounts of special trustees for a hospital, 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 special trustees have made proper arrangements for securing economy, efficiency and effectiveness in their use of resources.
4
When a local auditor has completed an audit of the accounts of a health service body, the auditor must—
a
enter on the accounts a certificate that the auditor has completed the audit in accordance with this Act, and
b
make a report in accordance with subsection (5).
5
A report under subsection (4)(b)—
a
must contain the auditor’s opinion on the accounts, including on the matters in subsection (1) or, as the case may be, subsection (3), but
b
must not contain the auditor’s opinion on the matter in subsection (1)(c) or (3)(c) if the auditor is satisfied as to that matter.