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Housing Act 1988, Paragraph 10 is up to date with all changes known to be in force on or before 26 November 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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10(1)A trust shall keep proper accounts and other records in relation to them.E+W
(2)The accounts and records shall show, in respect of the financial year to which they relate, a true and fair view of the trust’s activities.
(3)A trust shall prepare in respect of each financial year a statement of accounts complying with any requirement which the Secretary of State has (with the consent of the Treasury) notified in writing to the trust relating to—
(a)the information to be contained in the statement;
(b)the manner in which the information is to be presented; and
(c)the methods and principles according to which the statement is to be prepared.
(4)Subject to any requirement notified to the trust under sub-paragraph (3) above, in preparing any statement of accounts in accordance with that sub-paragraph the trust shall follow, with respect to each of the matters specified in paragraphs (a) to (c) of that sub-paragraph, such course as may for the time being be approved by the Secretary of State with the consent of the Treasury.
(5)Section 6 of the M1National Audit Act 1983 (which enables the Comptroller and Auditor General to conduct examinations into the economy, efficiency and effectiveness with which certain departments, authorities and bodies have used their resources) shall apply to a trust.
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