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Version Superseded: 04/04/2005
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Criminal Justice Act 1991, Cross Heading: Accounts and audit is up to date with all changes known to be in force on or before 08 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Textual Amendments
F1Sch. 5 substituted (1.7.1996) by 1994 c. 33, s. 168(2), Sch. 10 para.70; S.I. 1996/1608, art.2 (S.I. 1996/1530 having been revoked by that instrument)
F210(1)It shall be the duty of the Board—
(a)to keep proper accounts and proper records in relation to the accounts;
(b)to prepare in respect of each financial year a statement of accounts in such form as the Secretary of State may direct with the approval of the Treasury; and
(c)to send copies of each such statement to the Secretary of State and the Comptroller and Auditor General not later than 31st August next following the end of the financial year to which the statement relates.
(2)The Comptroller and Auditor General shall examine, certify and report on each statement of accounts sent to him by the Board and shall lay a copy of every such statement and of his report before each House of Parliament.
(3)In this paragraph, “financial year” means the period beginning with the date on which the Board is incorporated and ending with the next following 31st March, and each successive period of twelve months.
Textual Amendments
F2Sch. 5 substituted (1.7.1996) by 1994 c. 33, s. 168(2), Sch. 10 para.70; S.I. 1996/1608, art.2 (S.I. 1996/1530 having been revoked by that instrument)
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