{
  "url": "https://openlegislation.uk/police-northern-ireland-act-1998/schedule-3/paragraph-12",
  "json_url": "https://openlegislation.uk/police-northern-ireland-act-1998/schedule-3/paragraph-12.json",
  "legislation": "ukpga/1998/32",
  "legislation_title": "Police (Northern Ireland) Act 1998",
  "legislation_url": "https://openlegislation.uk/police-northern-ireland-act-1998",
  "path": "schedule/3/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "(1) The Ombudsman shall—\n(a) keep proper accounts and proper records in relation to the accounts;\n(b) prepare in respect of each financial year a statement of accounts in such form as the Department of Justice may direct; and\n(c) send copies of the statement to the Department of Justice and the Comptroller and Auditor General for Northern Ireland before the end of the month of August next following the financial year to which the statement relates.\n(2) The Comptroller and Auditor General for Northern Ireland shall examine, certify and report on each statement received by him under this paragraph and shall lay copies of each statement and of his report before the Northern Ireland Assembly.\n(3) Section 41(3) of the Interpretation Act (Northern Ireland) 1954 applies for the purposes of sub-paragraph (2) in relation to the laying of a copy of a statement or report as it applies in relation to the laying of a statutory document under an enactment.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 3 para. 12(1)(b)(c) substituted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 3 para. 39(8)(a) (with arts. 28-31, Sch. 3 para. 39(12))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 3 para. 12(1)(c) substituted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 3 para. 39(8)(b) (with arts. 28-31, Sch. 3 para. 39(12))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 3 para. 12(2) substituted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 3 para. 39(8)(c) (with arts. 28-31, Sch. 3 para. 39(12))"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 3 para. 12(2) substituted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 3 para. 39(8)(d) (with arts. 28-31, Sch. 3 para. 39(12))"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Sch. 3 para. 12(3) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 3 para. 39(8)(e) (with arts. 28-31, Sch. 3 para. 39(12))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/32/schedule/3/paragraph/12",
    "retrieved_at": "2026-10-29T09:22:34.496122+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."
}