{
  "url": "https://openlegislation.uk/national-health-service-act-2006/schedule-A1/paragraph-16",
  "json_url": "https://openlegislation.uk/national-health-service-act-2006/schedule-A1/paragraph-16.json",
  "legislation": "ukpga/2006/41",
  "legislation_title": "National Health Service Act 2006",
  "legislation_url": "https://openlegislation.uk/national-health-service-act-2006",
  "path": "schedule/A1/paragraph/16",
  "kind": "paragraph",
  "number": "16",
  "heading": "Annual accounts",
  "text": "(1) NHS England must prepare consolidated annual accounts in respect of each financial year.\n(2) The consolidated annual accounts must contain—\n(a) NHS England’s annual accounts, and\n(b) a consolidation of NHS England’s annual accounts and the annual accounts of each integrated care board.\n(3) NHS England must send copies of the consolidated annual accounts to—\n(a) the Secretary of State, and\n(b) the Comptroller and Auditor General,\nwithin such period after the end of the financial year to which the accounts relate as the Secretary of State may direct.\n(4) The Comptroller and Auditor General must—\n(a) examine, certify and report on the consolidated annual accounts, and\n(b) lay copies of the accounts and the report on them before Parliament.\n(5) In this paragraph, “financial year” includes the period which begins with the day on which NHS England is established and ends on the following 31 March.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. A1 para. 16(2)(b) substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 4 para. 134(2); S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 26, 29, 30)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/41/schedule/A1/paragraph/16",
    "retrieved_at": "2026-10-29T09:13:55.183741+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}