Part 1: Health Service in England: Integration, Collaboration and Other Changes Miscellaneous Section 87: Tidying up etc provisions about accounts of certain NHS bodies
This section sets out requirements for Special Health Authorities in relation to their accounts and auditing.
	Subsection (1) inserts a new section 29A after section 29 of the NHS Act 2006.
	Subsection (1) of the new section 29A clarifies that this section applies to Special Health Authorities that perform functions only or mainly in respect of England, or Special Health Authorities that neither perform functions only or mainly in respect of England, nor perform functions only or mainly in respect of Wales.
	Subsection (2) of the new section 29A requires Special Health Authorities to keep proper accounts and records.
	Subsection (3) of the new section 29A gives the Secretary of State the power to give a direction to a Special Health Authority about the form of its accounts.
	Subsections (4), (5), (6) and (7) of the new section 29A place requirements on Special Health Authorities with respect to the preparation of those annual accounts, including a requirement to send copies of accounts to the Secretary of State and the Comptroller and Auditor General for examination and report, and a requirement to lay before Parliament a copy of those accounts and the report of the Comptroller and Auditor General.
	Subsections (8) and (9) clarify that the requirements in subsection (2) do not require a Special Health Authority’s annual accounts to include matters relating to a charitable trust of which it is the trustee, and that the directions made under subsection (4) do not have effect in relation to such a charitable trust’s accounts.
	Subsection (2) of section 87 inserts paragraph 11A into Schedule 4 to the NHS Act 2006.
	Paragraph 11A sets out requirements on NHS Trusts in relation to accounts, record-keeping and audit.
	Paragraph 11A(1) requires NHS Trusts to keep proper accounts and records.
	Subparagraph (2) of new paragraph 11A gives the Secretary of State the power to give a direction to an NHS Trust about the form of its accounts.
	Subparagraph (3) places requirements on NHS Trusts to prepare annual accounts in such form as the Secretary of State may direct.
	Subparagraph (4) directs NHS Trusts to the Local Audit and Accountability Act 2014 for provision in relation to their audit.
	Subparagraph (5) sets out the role of the Comptroller and Auditor General in examining the accounts and any report on them by the auditor or auditors.
	Subparagraph (6) requires an NHS Trust to send audited annual accounts to NHS England by such date as NHS England may direct.
	Subparagraphs (7) and (8) clarify that subparagraph (1) does not have any effect in relation to accounts relating to a charitable trust of which the NHS Trust is a trustee, and that sub-paragraph (3) does not require the Trust’s annual accounts to include matters relating to such a charitable trust.
	Section 87(3) makes consequential amendments to the National Audit Act 1983, the NHS Act 2006, and the Local Electoral Administration and Registration Services (Scotland) Act 2006.