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| Scrutiny. |
11. - (1) The Treasury shall send accounts under section 9 to the Comptroller and Auditor General.
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(2) The Comptroller and Auditor General shall examine accounts sent to him under this section with a view to satisfying himself that they present a true and fair view.
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(3) Where the Comptroller and Auditor General has conducted an examination of accounts he shall-
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(a) certify them and issue a report, and |
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(b) send the certified accounts and the report to the Treasury. |
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(4) The Treasury shall lay accounts and reports received under subsection (3)(b) before the House of Commons.
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(5) A person who acts as auditor for the purposes of section 10(2)(c) shall give to the Comptroller and Auditor General such information and explanations as he may reasonably require for the purposes of this section.
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(6) The Treasury shall by order specify dates by which the duties under subsections (1), (3)(b) and (4) shall be performed.
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(7) Before making an order under subsection (6) the Treasury shall consult the Comptroller and Auditor General.
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(8) An order under subsection (6)-
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(a) shall be made by statutory instrument, and |
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(b) shall be subject to annulment in pursuance of a resolution of the House of Commons. |
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National Health Service |
| Health Authorities and Special Health Authorities. |
12. - (1) After section 97A of the National Health Service Act 1977 (financial duties of Health Authorities and Special Health Authorities) there shall be inserted-
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| "Resource limits for Health Authorities and Special Health Authorities. |
97AA. - (1) It is the duty of every Health Authority and every Special Health Authority to ensure that the use of their resources in a financial year does not exceed the amount specified for them in relation to that year by the Secretary of State.
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(2) In the application of subsection (1) above to a Health Authority no account shall be taken of any use of resources for the purpose of general Part II expenditure (within the meaning of paragraph 1 of Schedule 12A).
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(3) For the purpose of subsection (1) above the Secretary of State may give directions-
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(a) specifying uses of resources which are to be, or not to be, taken into account; |
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(b) making provision for determining to which Health Authority or Special Health Authority certain uses of resources are to be attributed; |
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(c) specifying descriptions of resources which are to be, or not to be, taken into account. |
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(4) Subsections (6) to (8) of section 97A above shall apply in relation to the duty under subsection (1) above as they apply in relation to the duties under section 97A(1) and (2); and for that purpose references to the defraying of expenditure and the receipt of sums shall be construed as references to the incurring of liabilities and the acquisition of assets.
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(5) The provisions in section 97A(3) and (4) above about the giving of directions by the Secretary of State shall apply in relation to the duty under subsection (1) above as they apply in relation to the duties under section 97A(1) and (2).
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(6) Where the Secretary of State has specified an amount under this section in respect of a financial year, he may vary the amount by a later specification.
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(7) In this section a reference to the use of resources is a reference to their expenditure, consumption or reduction in value."
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(2) In the application of section 97AA of the 1977 Act to Wales, for each reference to the Secretary of State there shall be substituted a reference to the National Assembly for Wales.
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| Primary Care Trusts. |
13. - (1) After section 97D of the National Health Service Act 1977 (financial duties of Primary Care Trusts) there shall be inserted-
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| "Resource limits for Primary Care Trusts. |
97E. - (1) It is the duty of every Primary Care Trust to ensure that the use of their resources in a financial year does not exceed the amount specified for them in relation to that year by the Health Authority for the trust's area.
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(2) For the purpose of subsection (1) above no account shall be taken of any use of resources for the purpose of a trust's general Part II expenditure (within the meaning of paragraph 4 of Schedule 12A).
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(3) For the purpose of subsection (1) above the Secretary of State may give directions-
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(a) specifying uses of resources which are to be, or not to be, taken into account; |
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(b) making provision for determining to which Primary Care Trust certain uses of resources are to be attributed; |
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(c) specifying descriptions of resources which are to be, or not to be, taken into account. |
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(4) Where an amount has been specified under this section in respect of a financial year, it may be varied by a later specification.
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(5) Subsections (4) to (6) of section 97D above shall apply in relation to the duty under subsection (1) above as they apply in relation to the duty under section 97D(1); and for that purpose references to the defraying of expenditure and the receipt of sums shall be construed as references to the incurring of liabilities and the acquisition of assets.
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(6) The provisions in section 97D(2) and (3) above about the giving of directions by the Secretary of State shall apply in relation to the duty under subsection (1) above as they apply in relation to the duty under section 97D(1).
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(7) In this section a reference to the use of resources is a reference to their expenditure, consumption or reduction in value."
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(2) In the application of section 97E of the 1977 Act to Wales, for each reference to the Secretary of State there shall be substituted a reference to the National Assembly for Wales.
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| Summarised accounts. |
14. - (1) The Treasury may by order provide for section 98(4) of the National Health Service Act 1977 (requirement to prepare summarised accounts) not to apply in relation to a specified body for a specified year.
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(2) The Treasury may make an order in respect of a body for a year only if they consider that the preparation of summarised accounts for that body and that year is unnecessary having regard to information contained or to be contained in-
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(a) a department's resource accounts under section 5, or |
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(b) accounts under section 9. |
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(3) An order under this section-
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(a) shall be made by statutory instrument, and |
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(b) shall be subject to annulment in pursuance of a resolution of either House of Parliament. |
