HC Deb 08 July 2003 vol 408 c993

7 (1) Where a director or officer of an NHS foundation trust receives money or other property—

  1. (a) on behalf of the trust, or
  2. (b) for which he ought to account to the trust,
the accounts of the director or officer are to be audited by the auditor of the accounts of the trust.

(2) The accounts of the director or officer are to be made up to 31st March.

(3) Paragraph 20(4) of Schedule 1 and paragraphs 1 to 5 of this Schedule apply with the necessary modifications to the audit under this paragraph.