Health and Personal Social Services (Northern Ireland) Order 1972

Accounts of endowments and other property held on trustN.I.

91.—(1) Each body to which this Article applies shall—

(a)keep proper accounts of endowments and other property held on trust by the body and proper records in relation to the accounts; and

(b)prepare a statement of those accounts in respect of each financial year.

(2) The statement of accounts shall—

(a)be in such form; and

(b)contain such information,

as the Department may, with the approval of the Department of Finance and Personnel, direct.

(3) Each body to which this Article applies shall, within such period after the end of each financial year as the Department may direct, send copies of the statement of accounts relating to that year to—

(a)the Department; and

(b)the Comptroller and Auditor General for Northern Ireland.

(4) The Comptroller and Auditor General shall—

(a)examine, certify and report on every statement of accounts sent to him under this Article; and

(b)send a copy of his report to the Department.

(5) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General's report before the Assembly.

(6) This Article applies to—

F1[F2(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(aa)the Regional Agency;]

(b)special agencies;

(c)[F3HSC trusts]; and

(d)the trustees for an [F3HSC trust] appointed in pursuance of Article 16 of the 1991 Order.