Health Act 2004

Final accounts of specified bodies and other dissolved bodies.

71

71.—(1) The Executive shall prepare, in accordance with the accounting standards specified by the Minister for the purposes of section 36(3) and in respect of the period specified under subsection (3) of this section, final accounts of each body dissolved under section 58 or in accordance with an order under section 70 .

(2) The Executive shall submit the final accounts to the Comptroller and Auditor General for audit not later than 3 months after—

( a) the establishment day, in the case of a body dissolved under section 58 , or

( b) the dissolution of the body, in the case of a body dissolved in accordance with an order under section 70 .

(3) For the purpose of subsection (1), the Minister may specify a period that is longer or shorter than a financial year of the body concerned.

(4) Despite the repeal of section 6 of the Comptroller and Auditor General (Amendment) Act 1993, that section continues, subject to subsections (1) and (2) of this section, to apply in relation to the final accounts of the Eastern Regional Health Authority and a health board.

(5) Despite the repeal of section 18 of the Health (Amendment) (No. 3) Act 1996, that section continues, subject to subsections (1) and (2) of this section, to apply in relation to the final accounts of the Eastern Regional Health Authority and the Area Health Boards.