Public Sector (Governance) Act 2018 s 36

s 36 Financial accounts and records

36. A public body must —(a) keep proper accounts and records of its transactions and affairs and in accordance with the requirements of written law; and (b) do all things necessary to ensure that —(i) all payments out of its moneys are correctly made and properly authorised; and (ii) adequate control is maintained over the property and assets of, or in the custody of, the public body and over the expenditure incurred by the public body.

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