Search Legislation

The Audit (Northern Ireland) Order 1987

What Version

 Help about what version

Advanced Features

 Help about advanced features

Status:

Point in time view as at 01/04/2006.

Changes over time for: SCHEDULE 1

 Help about opening options

Alternative versions:

Changes to legislation:

There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Audit (Northern Ireland) Order 1987. Any changes that have already been made by the team appear in the content and are referenced with annotations. Help about Changes to Legislation

Close

Changes to Legislation

Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.

Article 5(2).

SCHEDULE 1N.I.THE NORTHERN IRELAND AUDIT OFFICE: SUPPLEMENTARY PROVISIONS

PART IN.I.INCORPORATION OF COMPTROLLER AND AUDITOR GENERAL

Incorporation of Comptroller and Auditor GeneralN.I.

1.  The person for the time being holding the office of Comptroller and Auditor General shall by that name be a corporation sole.N.I.

[F11A.  (1)  The Comptroller and Auditor General may, for the purposes of his functions as such, acquire, hold and dispose of real or personal property.N.I.

(2) Any real or personal property vesting in the Comptroller and Auditor General for such purposes shall (unless and until disclaimed or disposed of) vest in his successor in office for the time being.

(3) Where there is a vacancy in the office of Comptroller and Auditor General at the time when real or personal property would otherwise have vested, the property shall vest and be deemed to have vested in the successor on his appointment.]

Annotations: Help about Annotation
Close

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

PART IIN.I.STAFF OF NORTHERN IRELAND AUDIT OFFICE

AppointmentN.I.

2.  [F2(1)  The Comptroller and Auditor General shall appoint such staff for the Northern Ireland Audit Office as he considers necessary—N.I.

(a)for assisting him in the discharge of his functions; and

(b)for the purposes of[F3 Article 4 of the Local Government (Northern Ireland) Order 2005] (designation of staff as local government auditors) .]

(2) The Comptroller and Auditor General and a Northern Ireland department may make arrangements—

(a)for the appointment by the Comptroller and Auditor General under sub-paragraph (1) of persons employed in the civil service of Northern Ireland;

(b)for the appointment to employment in the civil service of Northern Ireland of members of the staff of the Northern Ireland Audit Office.

(3) Arrangements under sub-paragraph (2)(a) or (b)—

(a)shall, if made by the Comptroller and Auditor General with any Northern Ireland department other than the Department, be subject to the approval of the Department;

(b)shall not provide for the appointment of any person without his consent;

(c)may providefor appointments of unlimited duration or for appointments on secondment;

(d)may include such other provisions as the Comptroller and Auditor General and the Northern Ireland department think fit.

(4) Arrangements under sub-paragraph (2)(b) shall not provide for the appointment of any member of the staff of the Northern Ireland Audit Office to employment in the civil service of Northern Ireland for an unlimited period unless that person became a member of the staff of that Office in consequence of paragraph 5.

Annotations: Help about Annotation
Close

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Remuneration, terms and conditionsN.I.

3.  (1)  The staff of the Northern Ireland Audit Office shall be appointed at such remuneration and on such other terms and conditions as the Comptroller and Auditor General may determine; and in exercising his powers under this sub‐paragraph the Comptroller and Auditor General shall have regard to the desirability of keeping the remuneration and other terms and conditions of employment of the staff of that Office broadly in line with those applying to persons employed in the National Audit Office established under section 3 of the [1983 c. 44] National Audit Act 1983 and in the civil service of Northern Ireland.N.I.

(2) Employment as a member of the staff of the Northern Ireland Audit Office shall be treated for the purposes of the [1972 NI 10] Superannuation (Northern Ireland) Order 1972 as employment in the civil service of Northern Ireland.

(3) F4. . . neither the Comptroller and Auditor General nor any member of the staff of the Northern Ireland Audit Office shall be regarded as holding office under Her Majesty or as discharging any functions on behalf of the Crown.

(4) In part III of Schedule 1 to the [1975 c. 25] Northern Ireland Assembly Disqualification Act 1975 (disqualifying offices) there shall be inserted at the appropriate place the words “ Members of the staff of the Northern Audit Office ”.

Annotations: Help about Annotation
Close

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Exercise of functions of Comptroller and Auditor General by staffN.I.

4.  (1)  Subject to sub-paragraphs (2) and (3), anything which under any statutory provision is required or authorised to be done by the Comptroller and Auditor General may be done by a member of the staff of the Northern Ireland Audit Office authorised for that purpose by the Comptroller and Auditor General.N.I.

(2) An authority given under sub-paragraph (1) to certify and report on accounts for the Assembly—

(a)shall extend only to accounts in respect of which the presiding officer of the Assembly has certified to the Assembly that the Comptroller and Auditor General is unable to do so himself; and

(b)shall cease on a vacancy arising in the office of Comptroller and Auditor General.

Sub‐para.(3) rep. by 1998 c. 47

Transfer of staff of Exchequer and Audit DepartmentN.I.

5.  (1)  It shall be the duty of the Comptroller and Auditor General to make, by the end of the period of three months beginning with the appointed day, an offer of employment as a member of the staff of the Northern Ireland Audit Office to each person who, immediately before the appointed day—N.I.

(a)is employed in the civil service of Northern Ireland in the Exchequer and Audit Department; and

(b)is not so employed by virtue of a temporary transfer from a Northern Ireland department;

and the terms of the offer must be such that they are, taken as a whole, not less favourable to the person to whom the offer is made than the terms on which he is employed on the date on which the offer is made.

(2) An offer made in pursuance of this paragraph to a person who, immediately before the appointed day—

(a)is employed as mentioned in sub-paragraph (1)(a); and

(b)is employed by virtue of a permanent transfer from a Northern Ireland department,

shall include a term conferring on that person a right at any time within the period of three years beginning with the appointed day to request the Comptroller and Auditor General to seek to make arrangements in accordance with paragraph 2(2) for the appointment of that person to employment in the civil service of Northern Ireland for an unlimited period.

(3) An offer made in pursuance of this paragraph shall not be revocable during the period of three months beginning with the date on which it is made.

Sub‐para. (4) rep. by 1996 NI 16

(5) Where an offer is made to any person in pursuance of this paragraph none of the agreed redundancy procedures applicable to persons employed in the civil service of Northern Ireland shall apply to him; and if he ceases to be employed as mentioned in sub-paragraph (1)(a)—

(a)on becoming a member of the staff of the Northern Ireland Audit Office in consequence of this paragraph; or

(b)having unreasonably refused an offer made to him in pursuance of this paragraph,

he shall not, on ceasing to be so employed, be treated for the purposes of any scheme under Article 3 of the [1972 NI 10] Superannuation (Northern Ireland) Order 1972 as having been retired on redundancy.

(6) Any question arising in relation to a person as to—

(a)whether he was employed as mentioned in sub-paragraph (1) or (2); or

(b)whether an offer of employment made to him by the Comptroller and Auditor General complies with the requirements of sub-paragraph (1) or (2),

shall, if not otherwise determined, be referred for detemination by an industrial tribunal whose decision shall be final.

PART IIIN.I.TRANSFER OF CERTAIN ASSETS AND LIABILITIES TO NORTHERN IRELAND AUDIT OFFICE

6.  (1)  On the appointed day—N.I.

(a)all assets (other than land) held or used immediately before that date by the Exchequer and Audit Department in connection with the functions of the Comptroller and Auditor General; and

(b)all liabilities to which the Exchequer and Audit Department is subject immediately before that date,

shall be transferred to the Northern Ireland Audit Office, and accordingly, as from the appointed day, by virtue of this Order and without any further transfer or assignment, those assets shall vest in, and those liabilities shall become liabilities of, the Northern Ireland Audit Office.

(2) A certificate issued by the Department that any asset or liability has, by virtue of sub-paragraph (1), been transferred to the Northern Ireland Audit Office shall, for all purposes, be conclusive evidence of that fact.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enactedversion that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.