
1 
This Order may be cited as the Government Resources and Accounts Act 2000 (Audit of Health Service Bodies) Order 2003 and comes into force on 1st October 2003.
2 

(1) The accounts in respect of a financial year ending on or after 31st March 2004 of the bodies listed in Schedule 1 shall be audited by the Comptroller and Auditor General.
(2) Accordingly, the consequential amendments in Schedule 2 have effect.
Nick Ainger
Philip Woolas
Two of the Lords Commissioners of Her Majesty’s Treasury
15th May 2003
SCHEDULE 1
Article 2(1)


 Counter Fraud and Security Management Service
 Dental Practice Board
 Dental Vocational Training Authority
 Family Health Services Appeal Authority
 Health Development Agency
 Health Protection Agency
 Mental Health Act Commission
 National Blood Authority
 National Clinical Assessment Authority
 National Institute for Clinical Excellence
 National Patient Safety Agency
 National Treatment Agency
 NHS Appointments Commission
 NHS Information Authority
 NHS Litigation Authority
 NHS Logistics Authority
 Prescription Pricing Authority
 Retained Organs Commission
 UK Transplant

SCHEDULE 2
Article 2(2)
1 

(1) Section 98 of the National Health Service Act 1977 (accounts and audit of health bodies) is amended as follows.
(2) After subsection (1) insert—“
(1A) The second sentence of subsection (1) does not apply in relation to accounts of—
(a) a Special Health Authority established as at 1st April 2003, or
(b) the Dental Practice Board,
in respect of a financial year ending on or after 31st March 2004.
(1B) A body within subsection (1A)(a) or (b) shall send a copy of its accounts in respect of a financial year ending on or after 31st March 2004 to the Comptroller and Auditor General as soon as reasonably practicable following the end of the period to which the accounts relate.
(1C) The Comptroller and Auditor General shall examine, certify and report on any accounts sent to him under subsection (1B) and the body that prepared the accounts shall lay before both Houses of Parliament a copy of those accounts together with the Comptroller and Auditor General’s report on them.”.
(3) In subsection (2), for “Every such body” substitute “Each body mentioned in the first sentence of subsection (1)”.
(4) After subsection (4) insert—“
(4A) But subsection (4) does not apply in relation to the accounts of the Dental Practice Board in respect of a financial year ending on or after 31st March 2004.”.
2 
After paragraph 1 of Schedule 2 to the Audit Commission Act 1998 (accounts subject to audit), insert—“
1A. 
But section 2 does not apply to accounts of—
(a) a Special Health Authority established as at 1st April 2003, or
(b) the Dental Practice Board,in respect of a financial year ending on or after 31st March 2004.”.