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10 December 2002

TRANSFER OF AUDIT RESPONSIBILITY FOR THE SPECIAL HEALTH AUTHORITIES FROM THE AUDIT COMMISSION TO THE COMPTROLLER AND AUDITOR GENERAL: CONSULTATION

The Government is proposing to modernise the audit arrangements for the Special Health Authorities (SHAs). The aim is to ease the audit burden on the SHAs and the Department of Health, whilst maintaining full Parliamentary accountability.

The Government is preparing an Order under the Government Resources and Accounts Act 2000 which would have the effect of transferring the Audit Commission's existing responsibilities for the financial audit of SHAs to the Comptroller and Auditor General. The Order would provide for the C&AG to become the statutory auditor of the individual SHAs, and for these accounts to be laid before Parliament, together with his report on those accounts, thereby removing the need for separate Summarised Accounts to be prepared by the Department of Health for the SHAs.

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The main purpose of this consultation exercise is to take the views of those bodies that may be affected on how the provisions will impact on them. A consultation paper is attached.

The closing date for comments is 4 February 2003.

Please e-mail or post responses to this consultation paper to:
Nick Towers
Treasury Officer of Accounts Team
1 Horse Guards Road
LONDON SW1A 2HQ

Tel: 020 7270 5477
Email Nick Towers

The document "Transfer of Audit Responsibility for the Special Health Authorities from the Audit Commission to the Comptroller and Auditor General" is available below in Adobe Acrobat Portable Document Format (PDF). If you do not have Adobe Acrobat installed on your computer you can download the software free of charge from the Adobe website

For alternative ways to read PDF documents and further information on website accessibility visit the HM Treasury accessibility page.

Associated Documents

Note on Outcome of Consultation on Government's proposal to make the Comptroller and Auditor General the Statutory Auditor of Special Health Authorities under the Government Resources and Accounts Act 2000

Media links

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