# Education (Northern Ireland) Order 1998, Paragraph 12


(1) The Council shall keep proper accounts and proper records in relation to the accounts.
(2) The Council shall, in respect of each financial year, prepare a statement of accounts in such form and containing such information as the Department may determine.
(3) The statement of accounts shall be examined and certified by auditors appointed by the Council and approved by the Department.
(4) The statement and accounts and the report of the auditors thereon shall be submitted to the Department within six months from the end of the financial year to which they relate.
(5) The accounts, books and records of the Council shall be open at all times to inspection by the Comptroller and Auditor General for Northern Ireland.

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Source: https://www.legislation.gov.uk/ukdsi/1998/0337377170/schedule/1/paragraph/12 (the official version)
Page: https://openlegislation.uk/draft-education-northern-ireland-order-1998/schedule-1/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.