- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made).
19.—(1) It shall be the duty of the governing body of an institution of further education to keep proper accounts and proper records in relation to the accounts.
(2) The accounts shall be prepared and audited in respect of each c financial year in such manner as the Department may, with the approval of the Department of Finance and Personnel, direct.
(3) The audited accounts shall—
(a)be submitted to the Department on or before such date as the Department may direct; and
(b)be published in such manner as the Department may direct.
(4) The financial year of the governing body shall be the period of 12 months ending on 31st July.
(5) The Department may by order amend paragraph (4).
(6) The Comptroller and Auditor General for Northern Ireland and the Department shall have the right of access to the books, accounts and records of the governing body.
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.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: