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Health and Personal Social Services (Northern Ireland) Order 1972
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Health and Personal Social Services (Northern Ireland) Order 1972, Section 91 is up to date with all changes known to be in force on or before 26 April 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Article 91:
- Instrument amended by 1995 c. 51 s.4 Sch. para.30
Changes and effects yet to be applied to the whole Order associated Parts and Chapters:
Whole provisions yet to be inserted into this Order (including any effects on those provisions):
- art. 56(4C)(4D) substituted by S.I. 2002/3135 Sch. 1 para. 16 (This amendment has not been applied as it has been superceded by the substitution of art. 56 by 2004/311 NI 2 art. 3)
- art. 61-61E and art. 61F and cross-heading substituted for art. 61 by 2008 c. 2 (N.I.) s. 2(2) (This amending provision is itself amended (13.6.2016) before it comes into force by 2016 c. 26 (N.I.), ss. 9, 20(2))
- art. 98(3) added by 2008 c. 2 (N.I.) s. 4(1)
- art. 107(1A) inserted by 2008 c. 2 (N.I.) s. 4(4)(b)
Accounts of endowments and other property held on trustN.I.
91.—(1) Each body to which this Article applies shall—
(a)keep proper accounts of endowments and other property held on trust by the body and proper records in relation to the accounts; and
(b)prepare a statement of those accounts in respect of each financial year.
(2) The statement of accounts shall—
(a)be in such form; and
(b)contain such information,
as the Department may, with the approval of the Department of Finance and Personnel, direct.
(3) Each body to which this Article applies shall, within such period after the end of each financial year as the Department may direct, send copies of the statement of accounts relating to that year to—
(a)the Department; and
(b)the Comptroller and Auditor General for Northern Ireland.
(4) The Comptroller and Auditor General shall—
(a)examine, certify and report on every statement of accounts sent to him under this Article; and
(b)send a copy of his report to the Department.
(5) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General's report before the Assembly.
(6) This Article applies to—
F1[F2(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(aa)the Regional Agency;]
(b)special agencies;
(c)[F3HSC trusts]; and
(d)the trustees for an [F3HSC trust] appointed in pursuance of Article 16 of the 1991 Order.
F1Art. 91(6)(a) omitted (1.4.2022) by virtue of Health and Social Care Act (Northern Ireland) 2022 (c. 3), s. 8(1)(b), Sch. 1 para. 45; S.R. 2022/102, art. 2(b)
F2Art. 91(6)(a)(aa) substituted (1.4.2009) for art. 91(6)(a) by Health and Social Care (Reform) Act (Northern Ireland) 2009 (c. 1), s. 34(3), Sch. 6 para. 3(41); S.R. 2009/114, art. 2
F3Words in Order substituted (1.4.2009) by Health and Social Care (Reform) Act (Northern Ireland) 2009 (c. 1), s. 34(3), Sch. 6 para. 1(1)(d); S.R. 2009/114, art. 2
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