§ 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,
§ (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.