AccountsU.K.
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15(1)The [Authority] must keep accounts in such form as [the Privy Council] may determine.
(2)The [Authority] must prepare annual accounts in respect of each financial year in such form as [the Privy Council] may determine.
(3)The [Authority] must send copies of the annual accounts to ... the Comptroller and Auditor General within such period after the end of the financial year to which the accounts relate as [the Privy Council] may determine.
(4)Within that period the [Authority] must also send copies of the annual accounts to—
(a)the Scottish Ministers,
(b)the National Assembly for Wales, and
(c)the Department of Health, Social Services and Public Safety in Northern Ireland.
(5)The Comptroller and Auditor General must examine, certify and report on the annual accounts and must lay copies of the accounts and of his report before Parliament.
(6)A copy of the accounts shall be laid before—
(a)the Scottish Parliament by the Scottish Ministers,
(b)the Northern Ireland Assembly by the Department of Health, Social Services and Public Safety there,
and the National Assembly for Wales shall publish the accounts.
(7)In this paragraph and paragraph 16, “financial year” means—
(a)the period beginning with the date on which the [Authority] is established and ending with the next 31st March following that date, and
(b)each successive period of 12 months ending with 31st March.