All SHAs and PCTs were abolished on 1 April 2013 as part of the government’s reforms of the NHS. Their functions were taken over by NHS England and the new clinical commissioning groups. These new bodies are not directly the successor bodies for the dissolved SHAs and PCTs, and there is still a requirement for the final annual report and accounts of these bodies to be published.
After final audit of their accounts, annual reports and accounts for each SHA and PCT were submitted to the Department of Health by the legacy teams who remained in place to close down the business of the bodies.
Audit letters for the accounts can be found on the Audit Commission website