Part II The Northern Ireland Policing Board

12 Accounts and audit.

1

The Board shall in relation to F2each of the amounts specified in subsection (1A) —

a

keep proper accounts and proper records in relation to the accounts; and

b

prepare a statement of accounts in respect of each financial year.

F11A

The amounts are—

a

the amounts put at the Chief Constable’s disposal under section 10(4A);

b

any amount received by the Board and paid into the Police Fund in accordance with regulations under section 28(1) of the Police (Northern Ireland) Act 1998;

c

any amount received by the Board and paid into the Police Property Fund in accordance with regulations under section 31(4) of that Act;

d

the other amounts put at the Chief Constable’s disposal under section 10(5) of this Act.

2

The functions of the Board under subsection (1) shall be exercised, on behalf of and in the name of the Board, by the Chief Constable.

3

F3Each statement of accounts required under subsection (1) shall contain such information and shall be in such form as the Secretary of State may determine.

4

The Chief Constable shall submit F4each statement of accounts to the Board within such period after the end of the financial year to which F4the accounts relate as the Secretary of State may determine.

5

The Board shall send copies of F5each statement of accounts to the Secretary of State and the Comptroller and Auditor General within such further period as the Secretary of State may determine.

6

The Comptroller and Auditor General shall—

a

examine, certify and report on each statement of accounts received by him under this section; and

b

lay copies of F6each statement of accounts and of his report F7on it before each House of Parliament.