Exchequer and Financial Provisions Act (Northern Ireland) 1950

2 Annual accounts of public income and expenditure and of other Exchequer receipts and payments. N.I.

(1) The Ministry of Finance shall,[F1 on or before 30th June next] after the expiration of every financial year, prepare and transmit to the Comptroller and Auditor General accounts showing, by reference to the actual receipt and issue of moneys into and out of the[F2 Consolidated Fund] during that financial year—

(a) the public income and expenditure; and

(b) all other receipts into and payments out of the[F2 Consolidated Fund];

and those accounts shall respectively show—

(i)

the amount of the surplus of public income over public expenditure or of the excess of public expenditure over public income, as the case may be, for that financial year; and

(ii)

the balance to the credit of the[F2 Consolidated Fund] at the end of that financial year.

(2) Copies of the said accounts, certified by the Comptroller and Auditor General, shall be laid before the House of Commons[F1 on or before 30th September next] after the expiration of the financial year, if that House is then sitting, or if not sitting, within one week after that House next sits after such expiration.

F1 1998 NI 4

F2 2001 c. 6 (NI)