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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