Health (Amendment) (No. 3) Act, 1996

• Permanent Page URL

Accounts of a health board.

11.—(1) A health board shall keep all proper and usual accounts of all moneys received or expended by the board including an income and expenditure account and balance sheet and, in particular, shall keep all such special accounts as the Minister may from time to time direct.

(2) A health board shall prepare annual financial statements in accordance with accounting standards specified by the Minister.

(3) The annual financial statements shall be adopted by the health board on or before the 1st day of April in the year following the financial year to which they relate.

(4) The Minister may by order (made after consultation with the Minister for Finance) vary the date specified in subsection (3).

(5) The adoption of annual financial statements shall be a reserved function.