Draft Order laid before the Assembly under Article 5(6)(b) of the Audit and Accountability (Northern Ireland)) Order 2003 for approval by resolution of the Assembly
Draft Statutory Rules of Northern Ireland
Audit And Accountabilty
Made
December 2008
Coming into operation
December 2008
The Department of Finance and Personnel makes the following Order under Article 5(3) and (4) of the Audit and Accountability (Northern Ireland) Order 2003(1) after consultation with the Comptroller and Auditor General in accordance with Article 5(6)(a) of that Order and after complying with the conditions set out in Article 5(4)(a) and (5) of that Order.
1.—(1) This Order may be cited as the Institutions of Further Education (Public Sector Audit) Order (Northern Ireland) 2008 and shall come into operation on December 2008.
(2) In this Order—
(a)“the 1997 Order” means the Further Education (Northern Ireland) Order 1997;(2) and
(b)other expressions which are also used in the 1997 Order shall have the same meaning as in that Order.
2.—(1) The Comptroller and Auditor General shall audit the annual statement of accounts of the governing body of an institution of further education.
(2) For Article 19 of the 1997 Order there shall be substituted—
19.—(1) The governing body of an institution of further education shall—
(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.
(2) The statement of accounts shall—
(a)be in such form; and
(b)contain such information,
as the Department may, with the approval of the Department of Finance and Personnel, direct.
(3) The governing body shall, within such period after the end of each financial year as the Department may direct, send copies of the statement of accounts relating to that year to—
(a)the Department; and
(b)the Comptroller and Auditor General for Northern Ireland.
(4) The Comptroller and Auditor General shall—
(a)examine, certify and report on every statement of accounts sent to him by the governing body under this Article; and
(b)send a copy of his report to the Department.
(5) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General’s report before the Assembly.
(6) The financial year of the governing body shall be the period of 12 months ending on 31st July.
(7) The Department may by order amend paragraph (6).
(8) The Department shall have right of access to the books, accounts and records of the governing body”.
(3) This Article applies in respect of any financial year of an institution of further education ending on or after 31 July 2008.
Sealed with the Official Seal of the Department of Finance and Personnel on December 2008
Fiona Hamill
A senior officer of the Department of Finance and Personnel
(This note is not part of the Order)
This Order substitutes Article 19 of the Further Education (NI) Order 1997 to make provision for the Comptroller and Auditor General for Northern Ireland to audit the annual accounts of the governing body of an institution of further education with effect from the 2007/08 annual accounts. The Order also places a duty on the Department for Employment and Learning to lay a copy of the statement of accounts and of the Comptroller and Auditor General’s Report before the Assembly.