150.This section requires that registered establishments have satisfactory systems in place for managing the funds of residents with incapacity, including accounting and record keeping procedures which allow them to demonstrate how funds have been used and what balances exist.
151.Unregistered establishments, which are public bodies, have other established procedures to ensure that satisfactory systems for managing residents' funds are in place.
The Act Part 4: Management of Residents’ Finances Section 38: Financial procedures and controls in registered establishments