{
  "url": "https://openlegislation.uk/police-northern-ireland-act-2000/section-12",
  "json_url": "https://openlegislation.uk/police-northern-ireland-act-2000/section-12.json",
  "legislation": "ukpga/2000/32",
  "legislation_title": "Police (Northern Ireland) Act 2000",
  "legislation_url": "https://openlegislation.uk/police-northern-ireland-act-2000",
  "path": "section/12",
  "kind": "section",
  "number": "12",
  "heading": "Accounts and audit.",
  "text": "(1) The Board shall in relation to each of the amounts specified in subsection (1A) —\n(a) keep proper accounts and proper records in relation to the accounts; and\n(b) prepare a statement of accounts in respect of each financial year.\n(1A) The amounts are—\n(a) the amounts put at the Chief Constable’s disposal under section 10(4A);\n(b) any amount received by the Board and paid into the Police Fund in accordance with regulations under section 28(1) of the Police (Northern Ireland) Act 1998;\n(c) any amount received by the Board and paid into the Police Property Fund in accordance with regulations under section 31(4) of that Act;\n(d) the other amounts put at the Chief Constable’s disposal under section 10(5) of this Act.\n(2) The functions of the Board under subsection (1) shall be exercised, on behalf of and in the name of the Board, by the Chief Constable.\n(3) Each statement of accounts required under subsection (1) shall contain such information and shall be in such form as the Department of Justice may determine.\n(4) The Chief Constable shall submit each statement of accounts to the Board within such period after the end of the financial year to which the accounts relate as the Department of Justice may determine.\n(5) The Board shall send copies of each statement of accounts to the Department of Justice and the Comptroller and Auditor General for Northern Ireland within such further period as the Department of Justice may determine.\n(6) The Comptroller and Auditor General for Northern Ireland shall—\n(a) examine, certify and report on each statement of accounts received by him under this section; and\n(b) lay copies of each statement of accounts and of his report on it before the Northern Ireland Assembly.\n(7) Section 41(3) of the Interpretation Act (Northern Ireland) 1954 applies for the purposes of subsection (6)(b) 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 s. 12(1) substituted (with effect in accordance with s. 7(8) of the amending Act) by Police (Northern Ireland) Act 2003 (c. 6), s. 7(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 12(1A) inserted (with effect in accordance with s. 7(8) of the amending Act) by Police (Northern Ireland) Act 2003 (c. 6), s. 7(3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 12(3) substituted (with effect in accordance with s. 7(8) of the amending Act) by Police (Northern Ireland) Act 2003 (c. 6), s. 7(4)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 12(3)(4) 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. 48(1)(a) (with arts. 28-31, Sch. 3 para. 48(2))"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 12(4) substituted (with effect in accordance with s. 7(8) of the amending Act) by Police (Northern Ireland) Act 2003 (c. 6), s. 7(5)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 12(5) substituted (with effect in accordance with s. 7(8) of the amending Act) by Police (Northern Ireland) Act 2003 (c. 6), s. 7(6)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 12(5) 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. 48(1)(b)(i) (with arts. 28-31, Sch. 3 para. 48(2))"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in s. 12(5) 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. 48(1)(b)(ii) (with arts. 28-31, Sch. 3 para. 48(2))"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in s. 12(6) 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. 48(1)(c)(i) (with arts. 28-31, Sch. 3 para. 48(2))"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in s. 12(6)(b) substituted (with effect in accordance with s. 7(8) of the amending Act) by Police (Northern Ireland) Act 2003 (c. 6), s. 7(7)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in s. 12(6)(b) inserted (with effect in accordance with s. 7(8) of the amending Act) by Police (Northern Ireland) Act 2003 (c. 6), s. 7(7)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in s. 12(6) 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. 48(1)(c)(ii) (with arts. 28-31, Sch. 3 para. 48(2))"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "S. 12(7) 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. 48(1)(d) (with arts. 28-31, Sch. 3 para. 48(2))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/32/section/12",
    "retrieved_at": "2026-10-29T09:20:39.477204+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."
}