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Police (Northern Ireland) Act 2000

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This is the original version (as it was originally enacted).

12Accounts and audit

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(1)The Board shall in relation to all amounts put at the Chief Constable’s disposal under section 10(5)—

(a)keep proper accounts and proper records in relation to the accounts; and

(b)prepare a statement of accounts in respect of each financial year.

(2)The functions of the Board under subsection (1) shall be exercised, on behalf of and in the name of the Board, by the Chief Constable.

(3)The statement of accounts shall contain such information and shall be in such form as the Secretary of State may determine.

(4)The Chief Constable shall submit the statement of accounts to the Board within such period after the end of the financial year to which they relate as the Secretary of State may determine.

(5)The Board shall send copies of the statement of accounts to the Secretary of State and the Comptroller and Auditor General within such further period as the Secretary of State may determine.

(6)The Comptroller and Auditor General shall—

(a)examine, certify and report on each statement of accounts received by him under this section; and

(b)lay copies of the statement of accounts and of his report before each House of Parliament.

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