Part V Property and Finance
Finance and accounts
C3C4C586C1C2 Accounts of Health Boards and the Agency.
F11
The following bodies that is to say—
a
every Health Board;
b
the Agency; and
F9ba
HIS;
c
every NHS trust,
shall keep, in such form as the Secretary of State may, with the approval of the Treasury, direct, accounts of all moneys received or paid out by them F10(in the case of HIS, in connection with the exercise of that body's health service functions only), and F2shall send those accounts to the Scottish Ministers by such time as they may direct.
F31AA
The Scottish Ministers shall send the accounts to the Auditor General for Scotland for auditing.
F41A
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1B
In preparing its annual accounts in pursuance of subsection (1), an NHS trust shall comply with any directions given by the Secretary of State with the approval of the Treasury as to—
a
the methods and principles according to which the accounts are to be prepared; and
b
the information to be given in the accounts.
1C
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F62
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3
Every F7body mentioned in paragraphs (a) to (c) of subsection (1) shall prepare and transmit to the Secretary of State in respect of each financial year accounts in such form as the Secretary of State may, with the approval of the Treasury, direct.
F84
The Scottish Ministers may if they think fit prepare, in respect of any financial year, summarised or consolidated accounts, in such form as they may determine, of such of the bodies mentioned in paragraphs (a) to (c) of subsection (1), or such groups of those bodies, as they may determine; and they shall transmit any such accounts to the Auditor General for Scotland for auditing
F55
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