Paragraph 13 C1

Northern Ireland

(1)

The F1Commission shall keep proper accounts in such form as may be approved by the Department, and proper records in relation to the accounts, and shall prepare in respect of F2each financial year a statement of accounts in such form as the Department, with the approval of the Department of Finance may direct.

(2)

The accounts of the Commission shall be audited by auditors appointed by the Commission with the approval of the Department and shall be vouched to the satisfaction of the auditors.

(3)

The Commission shall, at such time in each year as the Department may direct, transmit to the Department and the Comptroller and Auditor-General copies, certified by the auditors, of the annual statement of accounts.

(4)

The Comptroller and Auditor-General—

(a)

shall examine a copy of each annual statement of accounts of the Commission;

(b)

may, in connection with such examination, examine any accounts kept by the Commission and any records relating to the accounts; and

(c)

shall make a report on the copy of each annual statement of accounts and send the report to the Department.

(5)

Subject to sub-paragraph (6), a copy of every annual statement of accounts of the Commission and a copy of the Comptroller and Auditor-General’s report thereon shall be laid by the head of the Department before the Northern Ireland Assembly.

(6)

F3If no head of the Department stands appointed for the time being the copies mentioned in sub-paragraph (5) shall, instead, be sent by the Department to the Secretary of State and laid by him before Parliament.

(7)

In this paragraph “the Comptroller and Auditor-General” means the Comptroller and Auditor-General for Northern Ireland.

Annotations

Textual amendments

F1: Word substituted by Fair Employment (Northern Ireland) Act 1989 (c. 32, SIF 43:1), s. 59(1), Sch. 2 para. 23
F2: Words substituted by Fair Employment (Northern Ireland) Act 1989 (c. 32, SIF 43:1), s. 59(1), Sch. 2 para. 27(a)
F3: Words substituted by Fair Employment (Northern Ireland) Act 1989 (c. 32, SIF 43:1), s. 59(1), Sch. 2 para. 27(b)

Modifications

C1: Functions of Department of Finance now exercisable by Department of the Civil Service: S.R. (N.I.) 1976 No. 281

Notes on the whole Act

Textual amendments

F1: Act repealed (1.3.1999) by S.I. 1998/3162 (N.I. 21), art. 105(4), Sch. 5 (with Sch. 4) (subject to savings in art. 105(2), Sch. 4 para. 6(1)(b)); S.R. 1999/81, art. 3(1)