Paragraph 2

Northern Ireland

(1)

The Board shall—

(a)

maintain proper accounts and other records relating to accounts in accordance with directions of the F1Department of Justice; and

(b)

prepare in respect of each accounting period a statement of accounts in such form as the Department of Justice with the approval of the F2Department of Finance and Personnel may direct and submit it to the Department of Justice at such time as F3the Department of Justice may direct.

(2)

The Department of Justice shall, on or before 30th November in any year, send to the F4Comptroller and Auditor General for Northern Ireland the statement of accounts prepared by the Board under this paragraph for the accounting period last ended.

(3)

The Comptroller and Auditor General for Northern Ireland shall examine, certify and report on the statement of accounts sent to him under this paragraph and shall lay copies of the statement of accounts and of his report thereon before F5the Assembly.

(4)

In this paragraph “accounting period” means the period of 12 months ending on 31st March in any year except that the first accounting period shall, if the Secretary of State with the approval of the Treasury so directs, be such period shorter or longer than 12 months (but not longer than two years) as is specified in the directionF6. . . .

Annotations

Textual amendments

F1: Words in Sch. 3 para. 2(1)(2) substituted (12.4.2010) by Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), arts. 1(2), 12, Sch. 14 para. 27(3)(a) (with arts. 28-31, Sch. 14 para. 27(7)); S.I. 2010/977, art. 1(2)
F2: Words in Sch. 3 para. 2(1)(b) substituted (12.4.2010) by Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), arts. 1(2), 12, Sch. 14 para. 27(3)(b) (with arts. 28-31, Sch. 14 para. 27(7)); S.I. 2010/977, art. 1(2)
F3: Words in Sch. 3 para. 2(1)(b) substituted (12.4.2010) by Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), arts. 1(2), 12, Sch. 14 para. 27(3)(c) (with arts. 28-31, Sch. 14 para. 27(7)); S.I. 2010/977, art. 1(2)
F4: Words in Sch. 3 para. 2(2)(3) substituted (12.4.2010) by Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), arts. 1(2), 12, Sch. 14 para. 27(4) (with arts. 28-31, Sch. 14 para. 27(7)); S.I. 2010/977, art. 1(2)
F5: Words in Sch. 3 para. 2(3) substituted (12.4.2010) by Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), arts. 1(2), 12, Sch. 14 para. 27(5) (with arts. 28-31, Sch. 14 para. 27(7)); S.I. 2010/977, art. 1(2)
F6: Words in Sch. 3 para. 2(4) omitted (12.4.2010) by virtue of Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), arts. 1(2), 12, Sch. 14 para. 27(6) (with arts. 28-31, Sch. 14 para. 27(7)); S.I. 2010/977, art. 1(2)