Introductory

Title and commencement1

1

This Order may be cited as the Audit and Accountability (Northern Ireland) Order 2003.

2

Article 8 comes into operation one week after the day on which this Order is made and the remaining provisions of this Order come into operation on 1st April 2003 ( “the commencement date”).

3

Articles 3 and 4 do not apply in relation to—

a

the audit of accounts for a financial year beginning before the commencement date; or

b

an examination under Article 8 or 9 of the Audit (Northern Ireland) Order 1987 (NI 5) beginning before that date.

4

Article 5 (with Schedule 1) and Article 6 do not apply in relation to accounts for a financial year beginning before the commencement date.

5

Nothing in Article 7 affects the validity of anything done before the commencement date by a local government auditor appointed under section 74 of the Local Government Act (Northern Ireland) 1972 (as heretofore in force); and anything so done shall have effect as if done by a local government auditor within the meaning of that section (as substituted by Article 7).

5

References in this Article to provisions of this Order include references to related amendments and repeals in Schedules 2 and 3.

Interpretation2

1

The Interpretation Act (Northern Ireland) 1954 (c. 33) applies to this Order as it applies to an Act of the Assembly.

2

In this Order—

  • “accounts” includes a statement of accounts;

  • “audit”, in relation to accounts, means examine, certify and report on the accounts;

  • “the Comptroller and Auditor General” (except in Article 4(3)(b)) means the Comptroller and Auditor General for Northern Ireland;

  • “the Department” means the Department of Finance and Personnel;

  • “statutory provision” has the meaning given by section 1(f) of the Interpretation Act (Northern Ireland) 1954 (c.33).