SCHEDULES
SCHEDULE 15Accounts and audit
Accounts to be kept by NHS bodies
2
(1)
Each NHS body must keep proper accounts and proper records in relation to the accounts.
(2)
If the Secretary of State so directs with the approval of the Treasury, the accounts of any such body of a description specified in the direction must be kept in such form as is so specified.
(3)
This paragraph is subject to paragraph 8(2).