7(1)The Commission must—N.I.
(a)keep proper accounts and proper financial records, and
(b)prepare in respect of each financial year a statement of accounts.
(2)The statement of accounts must—
(a)contain such information, and
(b)be in such form,
as the [F1First Minister and deputy First Minister acting jointly direct].
[F2(3)The Commission must send copies of the statement of accounts relating to a financial year to—
(a)the [F3Office of the First Minister and deputy First Minister], and
(b)the [F4Comptroller and Auditor General for Northern Ireland],
within such period after the end of the financial year as the [F3Office of the First Minister and deputy First Minister] directs.
(4)The [F5Comptroller and Auditor General for Northern Ireland] must—
(a)examine, certify and report on the statement of accounts, and
(b)lay a copy of the statement of accounts and of his report on it before [F6the Northern Ireland Assembly].]
[F7(4A)Section 41(3) of the Interpretation Act (Northern Ireland) 1954 applies for the purposes of sub-paragraph (4) 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.]
Textual Amendments
F1Words in Sch. 2 para. 7(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. 18 para. 67(8)(a) (with arts. 28-31, Sch. 18 para. 67(9))
F2Sch. 2 para. 7(3)(4) substituted (15.6.2005) by Justice (Northern Ireland) Act 2004 (c. 4), ss. 1, 19(1), Sch. 1 para. 5(14); S.R. 2005/282, art. 3
F3Words in Sch. 2 para. 7(3) 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. 18 para. 67(8)(b) (with arts. 28-31, Sch. 18 para. 67(9))
F4Words in Sch. 2 para. 7(3)(b) 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. 18 para. 67(8)(c) (with arts. 28-31, Sch. 18 para. 67(9))
F5Words in Sch. 2 para. 7(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. 18 para. 67(8)(c) (with arts. 28-31, Sch. 18 para. 67(9))
F6Words in Sch. 2 para. 7(4)(b) 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. 18 para. 67(8)(d) (with arts. 28-31, Sch. 18 para. 67(9))
F7Sch. 2 para. 7(4A) 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. 18 para. 67(8)(e) (with arts. 28-31, Sch. 18 para. 67(9))