s 16
(1) The Board must prepare consolidated annual accounts in respect of each financial year. (2) The consolidated annual accounts must contain— (a) the Board's annual accounts, and (b) a consolidation of the Board's annual accounts and the annual accounts of each clinical commissioning group. (3) The Board must send copies of the consolidated annual accounts to— (a) the Secretary of State, and (b) the Comptroller and Auditor General, within such period after the end of the financial year to which the accounts relate as the Secretary of State may direct. (4) The Comptroller and Auditor General must— (a) examine, certify and report on the consolidated annual accounts, and (b) lay copies of the accounts and the report on them before Parliament. (5) In this paragraph, “ financial year ” includes the period which begins with the day on which the Board is established and ends on the following 31 March.