Northern Ireland Act 1998

AccountsU.K.

[F19(1)The Commissioner must—

(a)keep proper accounts and proper records in relation to the accounts; and

(b)prepare a statement of accounts in respect of each financial year.

(2)The statement of accounts must be in such form and contain such information as the Executive Office may with the approval of the Department of Finance direct.

(3)The Commissioner must, within such period after the end of each financial year as the Executive Office may direct, send copies of the statement of accounts relating to that year to—

(a)the Executive Office; and

(b)the Comptroller and Auditor General for Northern Ireland.

(4)The Comptroller and Auditor General must—

(a)examine, certify and report on every statement of accounts received under sub-paragraph (3); and

(b)send a copy of the report to the Executive Office.

(5)The Executive Office must lay a copy of the statement of accounts and the report of the Comptroller and Auditor General before the Assembly.

(6)In this paragraph and paragraph 10 “financial year” means—

(a)the period beginning with the day on which the first person appointed as Commissioner takes office and ending on the 31 March following that day; and

(b)each successive period of twelve months ending on 31 March.]

Textual Amendments