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The Financial Provisions (Northern Ireland) Order 1989


This is the original version (as it was originally made).

Form of trading accounts, etc., of departments

8.  In section 22 of the Exchequer and Audit Act (Northern Ireland) 1921(1) (preparation and examination of trading, etc., accounts), for the first paragraph there shall be substituted the following paragraph—

Every Department shall, if the Department of Finance and Personnel so directs, prepare in each financial year statements of account showing the income and expenditure of any manufacturing, trading or commercial services conducted by it, and such statements of account shall be in such form and shall be accompanied by such balance sheets and statements of profit and loss as the Department of Finance and Personnel may direct..

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