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Further and Higher Education (Scotland) Act 1992

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Changes over time for: Cross Heading: Accounts

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AccountsS

F118(1)It shall be the duty of the board to keep proper accounts and other records.S

(2)The accounts shall be prepared F2. . . in respect of each financial year in such manner as the [F3Scottish Ministers] may direct and the accounts shall be submitted to the [F4Scottish Ministers by such time as they may direct].

[F5(2A)The Scottish Ministers shall send the accounts to the Auditor General for Scotland for auditing.]

(3)The financial year of the board shall be from 1st April to 31st March.

(4)The Secretary of State may by order provide that the board shall have a different financial year, and an order under this sub-paragraph may make such consequential provision as appears to the Secretary of State to be necessary or expedient.

Textual Amendments

F1Sch. 2 para. 18 wholly in force at 16.5.1992 see s. 63(2) and S.I. 1992/817, art. 3(2), Sch. 1.

F2Words in Sch. 2 para. 18(2) repealed (1.4.2000) by 2000 asp 1, s. 26(1), Sch. 4 para. 11(3)(a)(i); S.S.I. 2000/10, art. 2(3)

F3Words in Sch. 2 para. 18(2) substituted (1.4.2000) by 2000 asp 1, s. 26(1), Sch. 4 para. 11(3)(a)(ii); S.S.I. 2000/10, art. 2(3)

F4Words in Sch. 2 para. 18(2) substituted (1.4.2000) by 2000 asp 1, s. 26(1), Sch. 4 para. 11(3)(a)(iii); S.S.I. 2000/10, art. 2(3)

F5Sch. 2 para. 18(2A) inserted (1.4.2000) by 2000 asp 1, s. 26(1), Sch. 4 para. 11(3)(b); S.S.I. 2000/10, art. 2(3)

F619SThe accounts of the board shall be open to the inspection of the Comptroller and Auditor General, but—

(a)the power conferred by this paragraph; and

(b)the powers under sections 6 and 8 of the M1National Audit Act 1983 (examinations into the economy, efficiency and effectiveness of certain bodies and access to documents and information) conferred on the Comptroller and Auditor General by virtue of section 6(3)(c) of that Act,

shall be exercisable only in, or in relation to accounts or other documents which relate to, any financial year in which expenditure is incurred by the board in respect of which grants, loans or other payments are made to them under this Part of this Act.

Textual Amendments

F6Sch. 2 para. 19 wholly in force at 16.5.1992 see s. 63(2) and S.I. 1992/817, art. 3(2), Sch. 1.

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