Care Act 2014

AccountsE+W

25(1)HEE must keep—E+W

(a)proper accounts, and

(b)proper records relating to the accounts.

(2)The Secretary of State may, with the approval of the Treasury, give directions to HEE about—

(a)the content and form of its accounts, and

(b)the methods and principles to be applied in the preparation of its accounts.

(3)The reference in sub-paragraph (2) to accounts includes a reference to—

(a)the accounts prepared under paragraph 26, and

(b)such accounts as are prepared under paragraph 27.

(4)The chief executive of HEE is to be its accounting officer.

Commencement Information

I1Sch. 5 para. 25 in force at 1.10.2014 for specified purposes by S.I. 2014/2473, art. 4(1)(f)

I2Sch. 5 para. 25 in force at 1.4.2015 in so far as not already in force by S.I. 2014/3186, art. 2(f)