SCHEDULES

SCHEDULE 10Audit of accounts of NHS foundation trusts

Audit of accounts of directors or officers

7

1

Where a director or officer of an NHS foundation trust receives money or other property—

a

on behalf of the trust, or

b

for which he ought to account to the trust,

the accounts of the director or officer must be audited by the auditor of the accounts of the trust.

2

The accounts of the director or officer must be made up to 31st March.

3

Paragraph 25(5) of Schedule 7 and paragraphs 1 to 5 of this Schedule apply with the necessary modifications to the audit under this paragraph.