(1)The Board shall in relation to [F1each 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.
[F2(1A)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.
Textual Amendments
F1Words in s. 12(1) substituted (with effect in accordance with s. 7(8) of the amending Act) by Police (Northern Ireland) Act 2003 (c. 6), s. 7(2)
F2S. 12(1A) inserted (with effect in accordance with s. 7(8) of the amending Act) by Police (Northern Ireland) Act 2003 (c. 6), s. 7(3)
F3Words in s. 12(3) substituted (with effect in accordance with s. 7(8) of the amending Act) by Police (Northern Ireland) Act 2003 (c. 6), s. 7(4)
F4Words in s. 12(4) substituted (with effect in accordance with s. 7(8) of the amending Act) by Police (Northern Ireland) Act 2003 (c. 6), s. 7(5)
F5Words in s. 12(5) substituted (with effect in accordance with s. 7(8) of the amending Act) by Police (Northern Ireland) Act 2003 (c. 6), s. 7(6)
F6Words in s. 12(6)(b) substituted (with effect in accordance with s. 7(8) of the amending Act) by Police (Northern Ireland) Act 2003 (c. 6), s. 7(7)
F7Words in s. 12(6)(b) inserted (with effect in accordance with s. 7(8) of the amending Act) by Police (Northern Ireland) Act 2003 (c. 6), s. 7(7)