Judicature (Northern Ireland) Act 1978

78 Accounts of funds in court

(1) The Accountant General shall—

(a) keep proper accounts (including such accounts as may be necessary for carrying into effect orders of the High Court and the county court and for the purposes of this Part and Part I of the [1965 c. 2.] Administration of Justice Act 1965) and proper records in relation to the accounts;

(b) prepare in respect of each accounting period a statement of accounts in such form as the Treasury may direct.

(2) The Accountant General shall, on or before 30th November in any year, send to the Comptroller and Auditor General the statement of accounts prepared by him under subsection (1) for the accounting period last ended.

(3) The Comptroller and Auditor General shall examine, certify and report on the statement of accounts sent to him under subsection (2) and shall lay copies of the statement of accounts and of his report thereon before each House of Parliament.

(4) In this section " accounting period " means the period of 12 months ending on 31st March in any year except that the first accounting period shall, if the Treasury so directs, be such period shorter or longer than 12 months (but not longer than two years) as is specified in the direction.