Paragraph 15 AccountsF1

(1)

F2NHS England must keep proper accounts and proper records in relation to the accounts.

(2)

The Secretary of State may, with the approval of the Treasury, give directions to NHS England as to—

(a)

the content and form of its accounts, and

(b)

the methods and principles to be applied in the preparation of its accounts.

(3)

In sub-paragraph (2) the reference to accounts includes a reference to NHS England’s consolidated annual accounts prepared under paragraph 16 and any interim accounts prepared by virtue of paragraph 17.

(4)

The chief executive of NHS England is to be its accounting officer.

Annotations

Textual amendments

F1: Sch. A1 inserted (1.10.2012 for specified purposes, 1.4.2013 in so far as not already in force) by Health and Social Care Act 2012 (c. 7), ss. 9(2), 306(4), Sch. 1 (with Sch. 6 para. 2); S.I. 2012/1831, art. 2(2) (with art. 3(3)); S.I. 2013/160, art. 2(2) (with arts. 7-9)
F2: Words in Act substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 1 para. 1(1)(2); S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)