{
  "url": "https://openlegislation.uk/judicature-northern-ireland-act-1978/section-78",
  "json_url": "https://openlegislation.uk/judicature-northern-ireland-act-1978/section-78.json",
  "legislation": "ukpga/1978/23",
  "legislation_title": "Judicature (Northern Ireland) Act 1978",
  "legislation_url": "https://openlegislation.uk/judicature-northern-ireland-act-1978",
  "path": "section/78",
  "kind": "section",
  "number": "78",
  "heading": "Accounts of funds in court.",
  "text": "(1) The Accountant General shall—\n(a) keep proper accounts (including such accounts as may be necessary for carrying into effect orders of the High Court and the county court and for the purposes of this Part and Part VI of the Administration of Justice Act 1982) and proper records in relation to the accounts;\n(b) prepare in respect of each accounting period a statement of accounts in such form as the Department of Finance and Personnel may direct.\n(2) The Accountant General shall, on or before 30th November in any year, send to the Comptroller and Auditor General for Northern Ireland the statement of accounts prepared by him under subsection (1) for the accounting period last ended.\n(3) The Comptroller and Auditor General for Northern Ireland shall examine, certify and report on the statement of accounts sent to him under subsection (2) and shall lay copies of the statement of accounts and of his report thereon before the Northern Ireland Assembly.\n(4) In this section “accounting period” means the period of 12 months ending on 31st March in any year except that the first accounting period shall, if the Treasury so directs, be such period shorter or longer than 12 months (but not longer than two years) as is specified in the direction.\n(5) Section 41(3) of the Interpretation Act (Northern Ireland) 1954 applies for the purposes of subsection (3) in relation to the laying of a copy of a statement of accounts or report as it applies in relation to the laying of a statutory document under an enactment.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 78(1)(a) substituted (13.6.1991) by Administration of Justice Act 1982 (c. 53, SIF 38), s. 70, Sch. 8 para 6; S.I. 1991/1245, art.2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 78(1)(b) substituted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), Sch. 18 para. 22(1)(a) (with arts. 28-31, Sch. 18 para. 22(2)))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 78(2)(3) substituted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), Sch. 18 para. 22(1)(b) (with arts. 28-31, Sch. 18 para. 22(2)))"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 78(3) substituted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), Sch. 18 para. 22(1)(c) (with arts. 28-31, Sch. 18 para. 22(2)))"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 78(5) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), Sch. 18 para. 22(1)(d) (with arts. 28-31, Sch. 18 para. 22(2))"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1982 c. 53."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1978/23/section/78",
    "retrieved_at": "2026-10-29T10:23:00.123548+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."
}