xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

Article 7.

SCHEDULE 3N.I.REPORTS AND ACCOUNTS, ETC

1.—(1) The Board shall furnish the [F1Department of Justice] with such reports, returns, records, accounts and other information with respect to the Board's property and activities or proposed activities as [F2the Department of Justice] may require.N.I.

(2) The Board shall afford to the [F1Department of Justice] facilities for the verification of information so furnished and for that purpose permit any person authorised in that behalf by the [F1Department of Justice] to inspect and make copies of the Board's accounts, books, documents or papers and give that person such explanation of them as that person may reasonably require.

(3) The Board shall comply with any directions given by the [F1Department of Justice] relating to the preservation of reports, returns, records, accounts and other information relating to the activities of the Board.

2.—(1) The Board shall—N.I.

(a)maintain proper accounts and other records relating to accounts in accordance with directions of the [F3Department of Justice]; and

(b)prepare in respect of each accounting period a statement of accounts in such form as the [F3Department of Justice] with the approval of the [F4Department of Finance and Personnel] may direct and submit it to the [F3Department of Justice] at such time as [F5the Department of Justice] may direct.

(2) The [F3Department of Justice] shall, on or before 30th November in any year, send to the [F6Comptroller and Auditor General for Northern Ireland] the statement of accounts prepared by the Board under this paragraph for the accounting period last ended.

(3) The [F6Comptroller and Auditor General for Northern Ireland] shall examine, certify and report on the statement of accounts sent to him under this paragraph and shall lay copies of the statement of accounts and of his report thereon before [F7the Assembly].

(4) In this paragraph “accounting period” means the period of 12 months ending on 31st March in any year except that the first accounting period shall, if the Secretary of State with the approval of the Treasury so directs, be such period shorter or longer than 12 months (but not longer than two years) as is specified in the directionF8. . . .