Section 20 Accounts of Council and Boards.

United Kingdom

(1)

The Central Council and each of the National Boards shall—

(a)

keep proper accounts, and such records in relation to the accounts, as the Secretary of State may direct; and

(b)

in respect of each financial year, prepare a statement of accounts in such form as the Secretary of State may with the approval of the Treasury direct.

(2)

The accounts of the Council and of each of the Boards shall be audited in such manner and by such persons F1 . . . as the Secretary of State may direct; and copies of the statements of account, together with the auditors’ reports, shall be sent to the Secretary of State who shall send them to the Comptroller and Auditor General not later than 30th November in the year following that for which the accounts are made up.

F2(2A)

A person shall not be appointed as auditor under subsection (2) unless he is eligible for appointment as a company auditor under section 25 of the Companies Act 1989F3or, in the case of the National Board for Nursing, Midwifery and Health Visiting for Northern Ireland, Article 28 of the Companies (Northern Ireland) Order 1990.

(3)

The Comptroller and Auditor General shall examine the statements of account and auditors’ reports, certify the statements and prepare a report on the results of his examination.

(4)

For the purposes of his examination, the Comptroller and Auditor General may inspect the accounts of the Council and Boards and any records relating to them.

(5)

The Council and each of the Boards shall annually, within such time as may be limited by the Secretary of State, submit a report to him on the performance of their respective functions during the period since their last such report F4; and a report under this subsection shall, in the case of a report by any of the Boards, be in such form as the Secretary of State may require.

(6)

The Secretary of State shall lay before each House of Parliament—

(a)

copies of the statements of account certified by the Comptroller and Auditor General, and the auditors’ reports in respect of the Council and each of the Boards, together with copies of the report made by the Comptroller and Auditor General under subsection (3); and

(b)

copies of the reports submitted by the Council and each of the Boards under subsection (5).

Annotations

Textual amendments

F1: Words in s. 20(2) deleted (1.10.1991) by S.I. 1991/1997, reg. 2, Sch. para. 32(a)
F2: S. 20(2A) inserted (1.10.1991) by S.I. 1991/1997, reg. 2, Sch. para. 32(b)
F3: Words in s. 20(2A) inserted (29. 3. 1993) by S.R. 1993/67, regs. 1, 2, Sch. para. 8(a)
F4: Words in s. 20(5) inserted (1. 4. 1993) by Nurses, Midwives and Health Visitors Act 1992 (c. 16), s. 16(1), Sch. 2 para.7; S.I. 1993/588, art.2

Notes on the whole Act

Textual amendments

F1: Act repealed (except ss. 23(4), 24, Sch. 7) (19.6.1997) by 1997 c. 24, ss. 23(3), 24(2), Sch. 6