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Further and Higher Education (Scotland) Act 1992

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This is the original version (as it was originally enacted).

Accounts

18(1)It shall be the duty of the board to keep proper accounts and other records.

(2)The accounts shall be prepared and audited in respect of each financial year in such manner as the Secretary of State may direct and the accounts shall be submitted to the Secretary of State as soon as practicable after the end of each financial year.

(3)The financial year of the board shall be from 1st April to 31st March.

(4)The Secretary of State may by order provide that the board shall have a different financial year, and an order under this sub-paragraph may make such consequential provision as appears to the Secretary of State to be necessary or expedient.

19The accounts of the board shall be open to the inspection of the Comptroller and Auditor General, but—

(a)the power conferred by this paragraph; and

(b)the powers under sections 6 and 8 of the [1983 c. 44.] National Audit Act 1983 (examinations into the economy, efficiency and effectiveness of certain bodies and access to documents and information) conferred on the Comptroller and Auditor General by virtue of section 6(3)(c) of that Act,

shall be exercisable only in, or in relation to accounts or other documents which relate to, any financial year in which expenditure is incurred by the board in respect of which grants, loans or other payments are made to them under this Part of this Act.

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