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Housing Associations Act 1985
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Version Superseded: 06/04/2008
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97 Accounts and audit.E+W+S
(1)The [F1Housing Corporation]shall keep proper accounts and proper records in relation to the accounts and shall prepare in respect of each financial year annual accounts in such form as the Secretary of State may, with the approval of the Treasury, direct.
(2)The accounts of the [F1Housing Corporation] for each financial year [F2ending on or before 31st March 2003] shall be audited by a qualified accountant appointed for the purpose by the Secretary of State.
[F3(2A)The Housing Corporation shall send a copy of the accounts prepared under subsection (1) in respect of each financial year ending on or after 31st March 2004 to the Comptroller and Auditor General as soon as reasonably practicable after the end of the financial year to which the accounts relate.
(2B)The Comptroller and Auditor General shall examine and certify the accounts sent to him by the Housing Corporation under subsection (2A) and shall lay before each House of Parliament a copy of the accounts and his report on them.]
(3)As soon as the annual accounts of the [F1Housing Corporation] for a financial year have been audited [F4under subsection (2) or (2A)] , the [F1Housing Corporation]shall send to the Secretary of State a copy of the accounts prepared by it for the year in accordance with this section, together with a copy of any report made on them by the auditor.
(4)The Secretary of State shall prepare in respect of each financial year, in such form and manner as the Treasury may direct, an account of—
(a)the sums issued to him and lent to the [F1Housing Corporation], and
(b)sums received by him from the [F1Housing Corporation] and paid into the National Loans Fund in respect of the principal and interest on sums so lent, or on sums advanced to the [Housing Corporation] under section 9 of the M1Housing Act 1964,
and shall transmit the accounts so prepared by him to the Comptroller and Auditor General on or before 30th November in the following financial year.
(5)The Comptroller and Auditor General shall examine and certify the accounts prepared by the Secretary of State and lay before each House of Parliament copies of the accounts together with his report on them.
F5[(6)In this section “qualified accountant” means a person who is eligible for appointment as a company auditor under section 25 of the Companies Act 1989.]
Textual Amendments
F1Words in s. 97(1)-(4) substituted (1.11.1998) by 1998 c. 38, s. 140, Sch. 16 para. 49 (with ss. 139(2), 143(2)); S.I. 1998/2244, art. 5
F2Words in s. 97(2) inserted (23.5.2003) by The Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003 (S.I. 2003/1326), arts. 1, 16(2)
F3S. 97(2A)(2B) inserted (23.5.2003) by The Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003 (S.I. 2003/1326), arts. 1, 16(3)
F4Words in s. 97(3) inserted (23.5.2003) by The Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003 (S.I. 2003/1326), arts. 1, 16(4)
F5S. 97(6) substituted (01.10.1991) by S.I. 1991/1997, reg. 2, Sch. para. 59(2) (with reg. 4).
Modifications etc. (not altering text)
C1S. 97(1)-(3) modified (1.11.1998) by 1998 c. 38, s. 142(2) (with ss. 139(2), 143(2)); S.I. 1998/2244, art. 5
C2S. 97(4) applied (with modifications) (1.11.1998) by 1998 c. 38, s. 142(5) (with ss. 139(2), 143(2)); S.I. 1998/2244, art. 5
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