{
  "url": "https://openlegislation.uk/draft-audit-and-accountability-northern-ireland-order-2003/article-5",
  "json_url": "https://openlegislation.uk/draft-audit-and-accountability-northern-ireland-order-2003/article-5.json",
  "legislation": "ukdsi/2003/0110443446",
  "legislation_title": "The Audit and Accountability (Northern Ireland) Order 2003",
  "legislation_url": "https://openlegislation.uk/draft-audit-and-accountability-northern-ireland-order-2003",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Additional bodies whose annual accounts are to be subject to audit by the Comptroller and Auditor General",
  "text": "(1) The Comptroller and Auditor General shall examine, certify and report on the annual statement of accounts of the following bodies—\n(a) the Council for Catholic Maintained Schools;\n(b) Enterprise Ulster;\n(c) the Fire Authority for Northern Ireland;\n(d) the Fisheries Conservancy Board for Northern Ireland;\n(e) the General Consumer Council for Northern Ireland;\n(f) the Governors of the Armagh Observatory and Planetarium;\n(g) the Health and Safety Executive for Northern Ireland;\n(h) industrial training boards;\n(i) the Labour Relations Agency;\n(j) the Laganside Corporation;\n(k) the Livestock and Meat Commission for Northern Ireland;\n(l) the Mental Health Commission for Northern Ireland;\n(m) the Northern Ireland Housing Executive.\n(2) Accordingly the statutory provisions set out in Schedule 1 (which provide for the annual statement of accounts of those bodies to be audited by other auditors) shall have effect subject to the amendments specified in that Schedule.\n(3) The Department may by order provide for the accounts of any other body to be audited by the Comptroller and Auditor General.\n(4) An order under paragraph (3)—\n(a) may be made in relation to a body only if it appears to the Department that the body exercises functions of a public nature or is entirely or substantially funded from public money; and\n(b) may make such supplementary or consequential provision (including provision amending a statutory provision) as the Department thinks necessary or expedient.\n(5) In determining whether and if so how to exercise its powers under paragraph (3), the Department shall have regard to any views expressed by the Public Accounts Committee of the Assembly.\n(6) An order under paragraph (3) shall not be made unless—\n(a) the Department has consulted the Comptroller and Auditor General; and\n(b) a draft of the order has been laid before, and approved by resolution of, the Assembly.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2003/0110443446/article/5",
    "retrieved_at": "2026-10-30T15:25:41.542622+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}