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Statutory Rules of Northern Ireland

2018 No. 94

Government Resources And Accounts

The Whole of Government Accounts (Designation of Bodies) Order (Northern Ireland) 2018

Made

20th April 2018

Coming into operation

14th May 2018

The Department of Finance (1), in exercise of the powers conferred by section 15(1) of the Government Resources and Accounts Act (Northern Ireland) 2001(2) (‘the Act’), makes the following Order.

The bodies listed in the Schedule to this Order appear to the Department of Finance (“the Department”)—

(a)to exercise functions of a public nature; or

(b)to be entirely or substantially funded from public money.

The Department intends the accounts under section 14 of the Act for the financial year ending with 31st March 2017 to relate in part to those bodies.

Title and commencement

1.  This Order may be cited as the Whole of Government Accounts (Designation of Bodies) Order (Northern Ireland) 2018 and shall come into operation on 14th May 2018.

Designation of Bodies

2.  For the purposes of section 15 of the Government Resources and Accounts Act (Northern Ireland) 2001, the Department designates the bodies listed in the Schedule in respect of the financial year ending with 31st March 2017.

Sealed with the Official Seal of the Department of Finance on 20th April 2018.

Alison Caldwell

A senior officer of the Department of Finance

Article 2

SCHEDULE 1DESIGNATED BODIES FOR 2016/2017

EXPLANATORY NOTE

(This note is not part of the Order)

This Order designates bodies, for the financial year ending with 31st March 2017, for the purposes of section 15 of the Government Resources and Accounts Act (Northern Ireland) 2001. The information provided by the bodies designated in the Schedule to this Order is passed to HM Treasury for use in the preparation of the Whole of Government Accounts (WGA). The bodies designated include the District Councils for the 11 Local Government Districts established pursuant to the Local Government (Boundaries) Act (Northern Ireland) 2008.

WGA are financial statements prepared on the basis of Generally Accepted Accounting Practice (GAAP) which will cover the whole of the public sector as far as practically possible.

(1)

Formerly the Department of Finance and Personnel under section 26(2) of the Government Resources and Accounts Act (Northern Ireland) 2001 (c.6 (N.I.)). Renamed the Department of Finance by section 1(4) of, and Schedule 1 to, the Departments Act (Northern Ireland) 2016 (c.5 (N.I.))