Paragraph 17 Accounts
In the case of a non-maintained special school—
proper accounts, and proper records in relation to those accounts, shall be kept;
an annual statement of accounts shall be prepared, and
the accounts and annual statement shall be audited by an auditor eligible for appointment as a company auditor under section 25 of the Companies Act 1989f1.
If the Secretary of Stateso directs in the case of such a school, he shall be furnished with a copy of the annual statement of accounts for any year or years specified in his direction and the auditor’s report in respect of that year or those years.
A copy of the annual statement of accounts for such a school, for the last year for which it is available shall, on request, be furnished to any local authority which arranges for pupils to attend the school.
Annotations
Footnotes
- f1