http://www.legislation.gov.uk/ukpga/2022/31/section/87Health and Care Act 2022enStatute Law Database2025-11-18Expert Participation2025-07-07
PART 1Health service in England: integration, collaboration and other changesMiscellaneousTidying up etc provisions about accounts of certain NHS bodies
87
1
After section 29 of the National Health Service Act 2006 insert—
Special Health Authorities: accounts and audit
29A
1
In this section a reference to a Special Health Authority is to a Special Health Authority which—
a
performs functions only or mainly in respect of England, or
b
neither performs functions only or mainly in respect of England, nor performs functions only or mainly in respect of Wales.
2
A Special Health Authority must keep proper accounts and proper records in relation to the accounts.
3
The Secretary of State may give a Special Health Authority directions as to the form in which its accounts must be kept.
4
A Special Health Authority must prepare, in respect of each financial year, annual accounts in such form as the Secretary of State may direct.
5
A Special Health Authority must send copies of any annual accounts prepared by it under subsection (4)—
a
to the Secretary of State, by such date as the Secretary of State may direct, and
b
to the Comptroller and Auditor General, as soon as is reasonably practicable following the end of the financial year in question.
6
The Comptroller and Auditor General must examine, certify and report on the annual accounts.
7
The Special Health Authority must lay before Parliament—
a
a copy of the annual accounts, and
b
the Comptroller and Auditor General’s report on them.
8
Nothing in subsection (2) requires any annual accounts prepared by a Special Health Authority to include matters relating to a charitable trust of which it is a trustee.
9
Nothing in subsection (4) has effect in relation to accounts relating to a charitable trust of which the Special Health Authority is a trustee.
2
In Schedule 4 to that Act (NHS trusts), after paragraph 11 insert—
Accounts and audit
11A
1
An NHS trust must keep proper accounts and proper records in relation to the accounts.
2
The Secretary of State may give an NHS trust directions as to the form in which its accounts must be kept.
3
An NHS trust must prepare, in respect of each financial year, annual accounts in such form as the Secretary of State may direct.
4
For the audit of the annual accounts, see the Local Audit and Accountability Act 2014 (and, in particular, section 4 of that Act).
5
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.
6
An NHS trust must send a copy of its audited annual accounts to NHS England by such date as NHS England may direct.
7
Nothing in sub-paragraph (1) has effect in relation to accounts relating to a charitable trust of which an NHS trust is a trustee.
8
Nothing in sub-paragraph (3) requires any accounts prepared by an NHS trust to include matters relating to a charitable trust of which it is a trustee.
3
In consequence of subsections (1) and (2)—
a
in section 6(3)(b) of the National Audit Act 1983, omit “Schedule 15 to the National Health Service Act 2006 or”;
b
in the National Health Service Act 2006, omit—
i
section 232 and the italic heading before it;
ii
section 277(3)(n);
iii
Schedule 15;
c
in section 57(2A) of the Local Electoral Administration and Registration Services (Scotland) Act 2006, omit “(apart from in Schedule 15)”.
S. 87 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 11, 13, 18, 29, 30)S. 87 not in force at Royal Assent, see s. 186(6)