The Government Resources and Accounts Act 2000 (Audit of Health Service Bodies) Order 2004

• Citation: S.I. 2004/1714
• Sections: 4

Section 1 Citation and commencement

This Order may be cited as the Government Resources and Accounts Act 2000 (Audit of Health Service Bodies) Order 2004 and comes into force on 12th July 2004.

Section 2 Health Service Bodies

(1) Those accounts of each of the Special Health Authorities listed in Schedule 1 that relate to financial years ending on or after the date shown opposite the name of the Special Health Authority in that Schedule shall be audited by the Comptroller and Auditor General.

(2) Accordingly, the consequential amendments in Schedule 2 have effect.

Section 1

(1) Section 98 of the National Health Service Act 1977 (accounts and audit of health bodies) is amended as follows.

(2) For subsection (1A) substitute—

(1A) The second sentence of subsection (1) does not apply in relation to accounts of—

(a) a Special Health Authority established as at 1st April 2003, in respect of a financial year ending on or after 31st March 2004,

(b) the Dental Practice Board, in respect of a financial year ending on or after 31st March 2004,

(c) NHSU and NHS Professionals Special Health Authority, in respect of a financial year ending on or after 31st March 2004,

(d) NHS Direct and NHS Pensions Agency, in respect of a financial year ending on or after 31st March 2005.

(3) After subsection 1B insert—

(1BA) A body within subsection (1A)(c) shall send a copy of its accounts to the Comptroller and Auditor General—

(a) in the case of accounts in respect of the financial year ending on 31st March 2004, as soon as reasonably practicable after 12th July 2004,

(b) in the case of accounts in respect of a financial year ending after 31st March 2004, as soon as reasonably practicable following the end of that year.

(1BB) A body within subsection (1A)(d) shall send a copy of its accounts in respect of a financial year ending on or after 31st March 2005 to the Comptroller and Auditor General as soon as reasonably practicable following the end of that year.

(4) In subsection (1C) after “subsection (1B)” insert “, (1BA) or (1BB)”.

Section 2

In Schedule 2 to the Audit Commission Act 1998 (accounts subject to audit), for paragraph 1A substitute—

(1A) But section 2 does not apply to accounts of—

(a) a Special Health Authority established as at 1st April 2003, in respect of a financial year ending on or after 31st March 2004,

(b) the Dental Practice Board, in respect of a financial year ending on or after 31st March 2004,

(c) NHSU and NHS Professionals Special Health Authority, in respect of a financial year ending on or after 31st March 2004,

(d) NHS Direct and NHS Pensions Agency, in respect of a financial year ending on or after 31st March 2005.