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Health and Social Care Act 2012, Cross Heading: Accounts of Monitor is up to date with all changes known to be in force on or before 18 December 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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18(1)Monitor must keep proper accounts and proper records in relation to the accounts.E+W
(2)The Secretary of State may, with the approval of the Treasury, give directions to Monitor as to—
(a)the content and form of its accounts, and
(b)the methods and principles to be applied in the preparation of its accounts.
(3)In sub-paragraph (2), the reference to accounts includes Monitor's annual accounts prepared under paragraph 19 and any interim accounts prepared by virtue of paragraph 20.
Commencement Information
I1Sch. 8 para. 18 partly in force; Sch. 8 para. 18 in force for specified purposes at Royal Assent, see s. 306(1)(d)
I2Sch. 8 para. 18 in force at 1.11.2012 in so far as not already in force by S.I. 2012/2657, art. 2(2)
19(1)Monitor must prepare annual accounts in respect of each financial year.E+W
(2)Monitor must send copies of the annual accounts to the Secretary of State and the Comptroller and Auditor General within such period after the end of the financial year to which the accounts relate as the Secretary of State may direct.
(3)The Comptroller and Auditor General must—
(a)examine, certify and report on the annual accounts, and
(b)lay copies of them and the report before Parliament.
Commencement Information
I3Sch. 8 para. 19 partly in force; Sch. 8 para. 19 in force for specified purposes at Royal Assent, see s. 306(1)(d)
I4Sch. 8 para. 19 in force at 1.11.2012 in so far as not already in force by S.I. 2012/2657, art. 2(2)
20(1)The Secretary of State may, with the approval of the Treasury, direct Monitor to prepare accounts in respect of such period or periods as may be specified in the direction (“interim accounts”).E+W
(2)Monitor must send copies of any interim accounts to the Secretary of State and, if the Secretary of State so directs, the Comptroller and Auditor General within such period as the Secretary of State may direct.
(3)The Comptroller and Auditor General must—
(a)examine, certify and report on any interim accounts sent by virtue of sub-paragraph (2),
(b)if the Secretary of State so directs, send a copy of the report on the accounts to the Secretary of State, and
(c)if the Secretary of State so directs, lay copies of the accounts and the report on them before Parliament.
Commencement Information
I5Sch. 8 para. 20 partly in force; Sch. 8 para. 20 in force for specified purposes at Royal Assent, see s. 306(1)(d)
I6Sch. 8 para. 20 in force at 1.11.2012 in so far as not already in force by S.I. 2012/2657, art. 2(2)
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