An integrated care board must, in each financial year, prepare a report (an "annual report") on how it has discharged its functions in the previous financial year.
An annual report must, in particular—
explain how the integrated care board has discharged its duties under sections 14Z34 to 14Z45 and 14Z49 (general duties of integrated care boards),
review the extent to which the board has exercised its functions in accordance with the plans published under—section 14Z52 (forward plan), andsection 14Z56 (capital resource use plan),
review the extent to which the board has exercised its functions consistently with NHS England's views set out in the latest statement published under section 13SA(1) (views about how functions relating to inequalities information should be exercised), and
review any steps that the board has taken to implement any joint local health and wellbeing strategy to which it was required to have regard under section 116B(1) of the Local Government and Public Involvement in Health Act 2007.
In undertaking the review required by subsection (2)(d), an integrated care board must consult each relevant Health and Wellbeing Board.
An annual report must include—
a statement of the amount of expenditure incurred by the integrated care board during the financial year in relation to mental health,
a calculation of the proportion of the expenditure incurred by the integrated care board during the financial year that relates to mental health, and
an explanation of the statement and calculation.
NHS England may give directions to integrated care boards as to the form and content of an annual report.
An integrated care board must—
give a copy of its annual report to NHS England before the date specified by NHS England in a direction, and
publish a copy of the annual report.