Sch 9 para 5
(1) This paragraph applies in relation to NHS bodies that are not Special Health Authorities. (2) The Welsh Ministers must prepare summarised accounts relating to such bodies in respect of each financial year. (3) Sub-paragraph (2) is subject to paragraphs 6(3) and 7(2). (4) The summarised accounts must be prepared in such form as the Treasury may direct. (5) The Welsh Ministers must transmit the summarised accounts to the Auditor General for Wales not later than the end of the month of November following the financial year to which they relate. (6) The Auditor General for Wales must — (a) examine and certify the summarised accounts, and (b) send copies of them and his report on them to the Welsh Ministers. (7) This paragraph has effect subject to any provision made under section 14(1) of the Government Resources and Accounts Act 2000 (c. 20) (power to disapply this paragraph in relation to specified bodies and years).