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Education (Amendment) Act (Northern Ireland) 1956

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8 F1Audit and inspection of accounts of educational endowments.N.I.

(1)Every scheme in force under the Educational Endowments (Ireland) Act, 1885 M1 [F2 or the Educational Endowments (Confirmation of Schemes) Act (Northern Ireland) 1956 M2], shall have effect as if the provision contained therein with respect to the audit and inspection of the accounts of any endowment dealt with by the scheme were to the following effect:—

The governing body shall keep all proper and usual accounts of all moneys received or expended by it and of all investments and other assets held by it, and in particular shall keep all such accounts as the Ministry of Finance may direct, and in relation to those accounts the following provisions shall have effect:—

(a)The governing body shall prepare an annual statement of accounts in such form and containing such particulars and compiled from such records and in such manner as the Ministry of Finance may direct.

(b)The accounts for each year shall be audited by a person to be appointed by the governing body with the approval of the Ministry of Finance.

(c)The governing body shall pay the fees of the auditor and the expenses of the audit.

(d)The Ministry of Finance may at any time require that the governing body shall submit to the said Ministry the audited accounts for any year.

(e)The accounts so submitted may be made available by the Ministry for inspection, during normal office hours, by any person who satisfies the Ministry that he has a bona fide interest in the proper administration of the endowments to which the accounts relate.

(f)Such books and records of the governing body as relate to the accounts of any year shall be open to inspection, at such times as the Ministry of Finance may direct, by an inspector of, or other person appointed by, the said Ministry.

Subs. (2) rep. by 1972 NI 12

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F1Functions transf., SR 1993/493

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