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Health Acts Amendment Act 1981 No. 118 of 1981 - SECT 57
Furnishing of audited accounts of proprietors of certain approved nursing homes
57. Section 43A of the Principal Act is amended-
(a) by omitting sub-section (3) and substituting the following
sub-section:
''(3) Before furnishing to the Permanent Head under sub-section (1) a copy of
accounts prepared with respect to a nursing home, the proprietor of the
nursing home shall cause a person having the prescribed qualifications to
audit those accounts and to report whether, in his opinion, the accounts were
properly drawn up so as to give a true and fair view of-
(a) the financial affairs of the nursing home as at the end of the period
to which the accounts relate; and
(b) the income and expenditure of the nursing home for the period to which
the accounts relate.''; and
(b) by adding at the end thereof the following sub-section:
''(5) In this section, 'accounts' includes a balance sheet and such other
statements as are prescribed.''.
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