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Health and Personal Social Services (Northern Ireland) Order 1972, Section 90 is up to date with all changes known to be in force on or before 05 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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90.—(1) Each body to which this Article applies shall—
(a)keep proper accounts and proper records in relation to the accounts; and
(b)prepare a statement of 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—
(a)F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)special agencies; and
(d)[F5HSC trusts].]
F2Words in Order substituted (1.4.2009) by Health and Social Care (Reform) Act (Northern Ireland) 2009 (c. 1), s. 34(3), Sch. 6 para. 1(1)(a); S.R. 2009/114, art. 2
F3Art. 90(6)(a) repealed (1.4.2009) by Health and Social Care (Reform) Act (Northern Ireland) 2009 (c. 1), s. 34(3), Sch. 6 para. 3(40), Sch. 7; S.R. 2009/114, art. 2
F4Art. 90(6)(b) repealed (1.4.2009) by Health and Social Care (Reform) Act (Northern Ireland) 2009 (c. 1), s. 34(3), Sch. 6 para. 3(40), Sch. 7; S.R. 2009/114, art. 2
F5Words in Order substituted (1.4.2009) by Health and Social Care (Reform) Act (Northern Ireland) 2009 (c. 1), s. 34(3), Sch. 6 para. 1(1)(d); S.R. 2009/114, art. 2
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