Reorganisation of audit arrangements
Additional bodies whose annual accounts are to be subject to audit by the Comptroller and Auditor General5
1
The Comptroller and Auditor General shall examine, certify and report on the annual statement of accounts of the following bodies—
a
the Council for Catholic Maintained Schools;
b
Enterprise Ulster;
c
the Fire Authority for Northern Ireland;
d
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
e
the General Consumer Council for Northern Ireland;
f
the Governors of the Armagh Observatory and Planetarium;
g
the Health and Safety Executive for Northern Ireland;
h
industrial training boards;
i
the Labour Relations Agency;
j
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
k
the Livestock and Meat Commission for Northern Ireland;
l
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
m
the Northern Ireland Housing Executive.
Para. (2)—Amendments
3
The Department may by order provide for the accounts of any other body to be audited by the Comptroller and Auditor General.
4
An order under paragraph (3)—
a
may be made in relation to a body only if it appears to the Department that the body exercises functions of a public nature or is entirely or substantially funded from public money; and
b
may make such supplementary or consequential provision (including provision amending a statutory provision) as the Department thinks necessary or expedient.
5
In determining whether and if so how to exercise its powers under paragraph (3), the Department shall have regard to any views expressed by the Public Accounts Committee of the Assembly.
6
An order under paragraph (3) shall not be made unless—
a
the Department has consulted the Comptroller and Auditor General; and
b
a draft of the order has been laid before, and approved by resolution of, the Assembly.