Consolidated accounts for NHS trusts and NHS foundation trusts
(1) NHS England must, in respect of each financial year, prepare a set of accounts that consolidates the annual accounts of—
(a) all NHS trusts established under section 25, and
(b) all NHS foundation trusts.
(2) The Secretary of State may give NHS England directions as to—
(a) the content and form of the consolidated accounts, and
(b) the methods and principles to be applied in preparing them.
(3) NHS England must, within such period as the Secretary of State may direct, send a copy of the consolidated accounts to—
(a) the Secretary of State, and
(b) the Comptroller and Auditor General.
(4) The accounts must be accompanied by such reports or other information as the Secretary of State may direct.
(5) The Comptroller and Auditor General must—
(a) examine, certify and report on the consolidated accounts, and
(b) send a copy of the report to the Secretary of State and NHS England.
(6) NHS England must lay before Parliament a copy of—
(a) the consolidated accounts, and
(b) the Comptroller and Auditor General’s report on them.
Joint working arrangements and delegation
Joint working and delegation arrangements
(1) A relevant body may arrange for any functions exercisable by it to be exercised by or jointly with any one or more of the following—
(a) a relevant body;
(b) a local authority (within the meaning of section 2B);
(c) a combined authority.
(d) a combined county authority.
(2) In this section “ relevant body ” means—
(a) NHS England,
(b) an integrated care board,
(c) an NHS trust established under section 25,
(d) an NHS foundation trust, or
(e) such other body as may be prescribed.
(3) Regulations may—
(a) provide that the power in subsection (1) does not apply, or applies only to a prescribed extent, in relation to prescribed functions;
(b) impose conditions on the exercise of the power.
(4) Arrangements under this section may be made on such terms as may be agreed between the parties, including—
(a) terms as to payment;
(b) terms prohibiting or restricting a body from making delegation arrangements in relation to a function that is exercisable by it by virtue of arrangements under this section.
(5) In subsection (4)(b) “ delegation arrangements ” means arrangements made by a body for the exercise of a function by someone else.
(6) Any rights acquired, or liabilities (including liabilities in tort) incurred, in respect of the exercise by a body of any function by virtue of this section are enforceable by or against that body (and no other person).
Joint committees and pooled funds
(1) This section applies where a function is exercisable jointly (by virtue of section 65Z5 or otherwise) by a relevant body and any one or more of the following—
(a) a relevant body;
(b) a local authority (within the meaning of section 2B);
(c) a combined authority;
(d) a combined county authority.
(2) The bodies by whom the function is exercisable jointly may—
(a) arrange for the function to be exercised by a joint committee of theirs;
(b) arrange for one or more of the bodies, or a joint committee of the bodies, to establish and maintain a pooled fund.
(3) A pooled fund is a fund—
(a) which is made up of payments received in accordance with the arrangements from relevant bodies that are party to the arrangements, and
(b) out of which payments may be made in accordance with the arrangements towards expenditure incurred in the exercise of functions in relation to which the arrangements are made.
(4) Arrangements under this section may be made on such terms as may be agreed between the parties, including terms as to payment.
(5) In this section “ relevant body ” has the meaning given by section 65Z5 (2) .
Joint working and delegation: guidance by NHS England
(1) NHS England may publish guidance for relevant bodies about the exercise of their powers under sections 65Z5 and 65Z6 .
(2) A relevant body must have regard to any guidance published under this section.
(3) In this section “ relevant body ” has the meaning given by section 65Z5 (2) .
Contains public sector information licensed under the Open Government Licence v3.0 (legislation.gov.uk).
