Part 8

Charity accounts, reports and returns
CHAPTER 3

Audit or examination of accounts

Audit or examination of individual accounts

Audit or examination of Welsh NHS charity accounts
150
1
This section applies in relation to a financial year of a charity where, at any time in the year, it is a Welsh NHS charity.
2
If section 144(1)(a) or (b) is satisfied in relation to that financial year of the charity, the accounts of the charity for that year must be audited by the Auditor General for Wales.
3
In any other case, the accounts of the charity for that financial year must, at the election of the Auditor General for Wales, be audited or examined by the Auditor General for Wales.
4
In this section “Welsh NHS charity” means a charitable trust, the trustees of which are—
a
a Local Health Board,
b
a National Health Service trust all or most of whose hospitals, establishments and facilities are situated in Wales,
c
trustees appointed in pursuance of paragraph 10 of Schedule 3 to the National Health Service (Wales) Act 2006 for a National Health Service trust falling within paragraph (b), or
d
special trustees appointed in pursuance of section 29(1) of the National Health Service Reorganisation Act 1973, section 95(1) of the National Health Service Act 1977 and section 160(1) of the National Health Service (Wales) Act 2006 for such a National Health Service trust.
5
References in this Act to an auditor or an examiner have effect in relation to this section as references to the Auditor General for Wales acting under this section as an auditor or examiner.