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Local Audit and Accountability Act 2014
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Local Audit and Accountability Act 2014, Section 21 is up to date with all changes known to be in force on or before 09 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Section 21:
- specified provision(s) amendment to earlier commencing S.I. 2015/841 by S.I. 2016/675 art. 2
21General duties of auditors of accounts of health service bodiesE+W
This section has no associated Explanatory Notes
(1)In auditing the accounts of [F1an integrated care board], a local auditor must, by examination of the accounts and otherwise, be satisfied—
(a)that the accounts present a true and fair view, and comply with the requirements of the enactments that apply to them,
(b)that proper practices have been observed in the preparation of the accounts,
(c)that [F2the board] has made proper arrangements for securing economy, efficiency and effectiveness in its use of resources,
(d)that money provided by Parliament has been expended for the purposes intended by Parliament,
(e)that resources authorised by Parliament to be used have been used for the purposes in relation to which the use was authorised, and
(f)that the financial transactions of [F3the board] are in accordance with any authority which is relevant to the transactions.
(2)In subsection (1)(e) use of resources means their expenditure, consumption or reduction in value.
[F4(2A)In auditing the accounts of an NHS trust a local auditor must, by examination of the accounts and otherwise, be satisfied—
(a)that the accounts present a true and fair view, and comply with the requirements of the enactments that apply to them,
(b)that proper practices have been observed in the preparation of the accounts, and
(c)that the NHS trust has made proper arrangements for securing economy, efficiency and effectiveness in its use of resources.]
F5(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)When a local auditor has completed an audit of the accounts of a health service body, the auditor must—
(a)enter on the accounts a certificate that the auditor has completed the audit in accordance with this Act, and
(b)make a report in accordance with subsection (5).
(5)A report under subsection (4)(b)—
(a)must contain the auditor's opinion on the accounts, including on the matters in subsection (1) or, as the case may be, subsection (3), but
(b)must not contain the auditor's opinion on the matter in subsection (1)(c) or (3)(c) if the auditor is satisfied as to that matter.
Textual Amendments
F1Words in s. 21(1) substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 4 para. 213(a); S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)
F2Words in s. 21(1)(c) substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 4 para. 213(b); S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)
F3Words in s. 21(1)(f) substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 4 para. 213(b); S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)
F4S. 21(2A) inserted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 7 para. 22; S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)
F5S. 21(3) omitted (17.6.2021) by virtue of NHS (Charitable Trusts Etc) Act 2016 (c. 10), s. 5(1), Sch. 1 para. 18(e); S.I. 2021/712, reg. 3(c)
Commencement Information
I1S. 21 in force at 1.4.2015 by S.I. 2015/841, art. 3(o) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
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