Northern Ireland Constitution Act 1973

13 Consolidated Fund of Northern Ireland

(1) The Consolidated Fund of Northern Ireland shall continue to exist but there shall cease to be an Exchequer of Northern Ireland separate from the Consolidated Fund.

(2) Subject to any provision made by or under any Act of the Parliament of the United Kingdom or of Northern Ireland or any Measure charging any sums on the Consolidated Fund of Northern Ireland, all sums forming part of that Fund shall be appropriated to the public service of Northern Ireland by Measure and shall not be applied for any purpose for which they are not so appropriated.

(3) Except as otherwise provided by Act of the Parliament of Northern Ireland or by Measure, the accounts of the Consolidated Fund of Northern Ireland shall be audited by the Comptroller and Auditor-General for Northern Ireland in the manner provided by the [1921 c. 2 (N.I.).] Exchequer and Audit Act (Northern Ireland) 1921.

(4) Subsection (2) above is without prejudice to any appropriation made by Order in Council under section 1(3) of the [1972 c. 22.] Northern Ireland (Temporary Provisions) Act 1972; and if part of a financial year falls before and part after the appointed day the accounts and reports mentioned in section 3 of the [1972 c. 76.] Northern Ireland (Financial Provisions) Act 1972 shall be prepared separately in relation to each part and that section (which requires those accounts and reports to be laid before the House of Commons) shall apply to the accounts and reports relating to the part before the appointed day as it applies to the accounts and reports relating to a financial year ending before the appointed day.