The Government Resources and Accounts Act 2000 (Summarised Accounts of Special Health Authorities) Order 2004
Section 98(4) of the National Health Service Act 1977 (c. 49) requires the Secretary of State to prepare in respect of each financial year summarised accounts of the bodies mentioned in section 98(1) of that Act and to send those accounts to the Comptroller and Auditor General (C&AG) for him to audit. The bodies there mentioned include all Special Health Authorities. This Order provides that the above requirement shall not apply to the Special Health Authorities listed in the Schedule for a financial year ending on 31st March 2004, 31st March 2005, or 31st March 2006. For each of those financial years, the accounts of those Special Health Authorities will be incorporated into the resource accounts of the Department of Health. The C&AG audits the resource accounts of the Department of Health. The Treasury therefore consider it unnecessary for the Secretary of State to prepare summarised accounts of those Special Health Authorities for the financial years in question. The NHSU was established by the NHSU (Establishment and Constitution) Order 2003 (S.I. 2003/2772), and the NHS Pensions Agency was established by the NHS Pensions Agency (Asiantaeth Pensiynau'r GIG) (Establishment and Constitution) Order 2004 (S.I. 2004/667).