Health Act 2007

96

Final accounts of specified bodies.

96.— (1) The Authority shall prepare in accordance with the accounting standards specified by the Minister for the purposes of section 35 and in respect of the period specified in subsection (3) of this section, final accounts for each body dissolved under section 87.

(2) The Authority shall submit the final accounts to the Comptroller and Auditor General for audit not later than 3 months after the establishment day.

(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.