30.—(1) The CHC Board and the Councils shall prepare and keep such accounts in respect of each financial year as the Assembly may require and such accounts shall give a true and fair view of any income and expenditure and cash flows of the CHC Board and the Councils.
(2) the Councils and the CHC Board shall send a copy of their respective annual accounts for each financial year to the Assembly as soon as possible after the end of the financial year.