Part 3 E+W Welsh NHS bodies

63 Audit of accounts of officers of Welsh NHS bodies E+W

(1) This section applies where an officer of a Welsh NHS body receives money or other property—

(a) on behalf of that body, or

(b) for which he ought to account to that body.

(2) The officer must keep accounts.

(3) The accounts of the officer must—

(a) be made up each year to 31 March, and

(b) be audited by the Auditor General for Wales,

and section 61 applies with the necessary modifications in relation to the accounts and audit.