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Teaching and Higher Education Act 1998
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Changes over time for: Cross Heading: Accounts
Version Superseded: 01/04/2015
Alternative versions:
- 01/10/1998- Amendment
- 05/05/2010
Point in time - 01/04/2015- Amendment
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Point in time view as at 05/05/2010.
Changes to legislation:
Teaching and Higher Education Act 1998, Cross Heading: Accounts is up to date with all changes known to be in force on or before 14 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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AccountsE+W
14(1)It shall be the duty of the Council—E+W
(a)to keep proper accounts and proper records in relation to the accounts,
(b)to prepare in respect of each financial year of the Council a statement of accounts, and
(c)to send copies of the statement to the Secretary of State and to the Comptroller and Auditor General before the end of the month of August next following the financial year to which the statement relates.
(2)The statement of accounts shall comply with any directions given by the Secretary of State as to—
(a)the information to be contained in it,
(b)the manner in which the information contained in it is to be presented, or
(c)the methods and principles according to which the statement is to be prepared,
and shall contain such additional information as the Secretary of State may require to be provided for the information of Parliament.
(3)The Comptroller and Auditor General shall examine, certify and report on each statement received by him in pursuance of this paragraph and shall lay copies of each statement and of his report before each House of Parliament.
(4)In this paragraph “financial year” means the period beginning with the date on which the Council are established and ending with the 31st March following that date, and each successive period of twelve months.
Modifications etc. (not altering text)
C1Sch. 1 para. 14: functions transferred (1.8.2001) by S.I. 2001/2479, art. 2(1)
C2Sch. 1 para. 14(3) modified (1.8.2001) by S.I. 2001/2479, art. 2(2)
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