The Audit and Accountability (Northern Ireland) Order 2003

SCHEDULES

Article 5

SCHEDULE 1 AMENDMENTS: ACCOUNTS OF CERTAIN BODIES TO BE SUBJECT TO AUDIT BY THE COMPTROLLER AND AUDITOR GENERAL

The Council for Catholic Maintained Schools

1.  In the Education Reform (Northern Ireland) Order 1989 (NI 20), in Schedule 8 for paragraph 17 substitute—

“17.— (1) The Council shall—

(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 statement of accounts shall—

(a) be in such form; and

(b) contain such information,

as the Department may, with the approval of the Department of Finance and Personnel, direct.

(3) The Council shall, within such period after the end of each financial year as the Department may direct, send copies of the statement of accounts relating to that year to—

(a) the Department; and

(b) the Comptroller and Auditor General for Northern Ireland

(4) The Comptroller and Auditor General shall—

(a) examine, certify and report on every statement of accounts sent to him by the Council under this paragraph; and

(b) send a copy of his report to the Department.

(5) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General’s report before the Assembly.”.

Enterprise Ulster

2.  In the Enterprise Ulster (Northern Ireland) Order 1973 (NI 16), for Article 9 substitute—

“Accounts and audit

9.— (1) The Corporation shall—

(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 statement of accounts shall—

(a) be in such form; and

(b) contain such information,

as the Department may, with the approval of the Department of Finance and Personnel, direct.

(3) The Corporation shall, within such period after the end of each financial year as the Department may direct, send copies of the statement of accounts relating to that year to—

(a) the Department; and

(b) the Comptroller and Auditor General.

(4) The Comptroller and Auditor General shall—

(a) examine, certify and report on every statement of accounts sent to him by the Corporation under this Article; and

(b) send a copy of his report to the Department.

(5) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General’s report before the Assembly.”.

The Fire Authority for Northern Ireland

3.  In the Fire Services (Northern Ireland) Order 1984 (NI 11), for Article 12 substitute—

“Accounts and audit

12.— (1) The Authority shall—

(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 statement of accounts shall—

(a) be in such form; and

(b) contain such information,

as the Department may, with the approval of the Department of Finance and Personnel, direct.

(3) The Authority shall, within such period after the end of each financial year as the Department may direct, send copies of the statement of accounts relating to that year to—

(a) the Department; and

(b) the Comptroller and Auditor General for Northern Ireland.

(4) The Comptroller and Auditor General shall—

(a) examine, certify and report on every statement of accounts sent to him by the Authority under this Article; and

(b) send a copy of his report to the Department.

(5) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General’s report before the Assembly.”.

The Fisheries Conservancy Board for Northern Ireland

4.  In the Fisheries Act (Northern Ireland) 1966 (c. 17), for sections 30 and 31 substitute—

“Accounts and audit

30.— (1) The Board shall—

(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 statement of accounts shall—

(a) be in such form; and

(b) contain such information,

as the Department may, with the approval of the Department of Finance and Personnel, direct.

(3) The Board shall, within such period after the end of each financial year as the Department may direct, send copies of the statement of accounts relating to that year to—

(a) the Department; and

(b) the Comptroller and Auditor General for Northern Ireland.

(4) The Comptroller and Auditor General shall—

(a) examine, certify and report on every statement of accounts sent to him by the Board under this section; and

(b) send a copy of his report to the Department.

(5) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General’s report before the Assembly.”.

The General Consumer Council for Northern Ireland

5.  In the General Consumer Council (Northern Ireland) Order 1984 (NI 12), in paragraph 12 of Schedule 1 for sub-paragraphs (3) to (6) substitute—

“(3) The Council shall—

(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.

(4) The statement of accounts shall—

(a) be in such form; and

(b) contain such information,

as the Department may, with the approval of the Department of Finance and Personnel, direct.

(5) The Council shall, within such period after the end of each financial year as the Department may direct, send copies of the statement of accounts relating to that year to—

(a) the Department; and

(b) the Comptroller and Auditor General for Northern Ireland.

(6) The Comptroller and Auditor General shall—

(a) examine, certify and report on every statement of accounts sent to him by the Council under this paragraph; and

(b) send a copy of his report to the Department.

(6A) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General’s report before the Assembly.”.

The Governors of the Armagh Observatory and Planetarium

6.  In the Armagh Observatory and Planetarium (Northern Ireland) Order 1995 (NI 7), for Article 8 substitute—

“Accounts and audit

8.— (1) The Governors shall—

(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 statement of accounts shall—

(a) be in such form; and

(b) contain such information,

as the Department may, with the approval of the Department of Finance and Personnel, direct.

(3) The Governors shall, within such period after the end of each financial year as the Department may direct, send copies of the statement of accounts relating to that year to—

(a) the Department; and

(b) the Comptroller and Auditor General for Northern Ireland.

(4) The Comptroller and Auditor General shall—

(a) examine, certify and report on every statement of accounts sent to him by the Governors under this Article; and

(b) send a copy of his report to the Department.

(5) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General’s report before the Assembly.”.

The Health and Safety Executive for Northern Ireland

7.—(1) In the Health and Safety at Work (Northern Ireland) Order 1978 (NI 9), Schedule 2 shall be amended as follows.

(2) In paragraph 17A at the end add—

“(3) The Executive shall send a copy of every report prepared under this paragraph to the Department.

(4) The Department shall—

(a) lay the report before the Assembly; and

(b) cause the report to be published.”.

(3) For paragraphs 18 and 19 substitute—

“18.— (1) The Executive shall—

(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 statement of accounts shall—

(a) be in such form; and

(b) contain such information,

as the Department may, with the approval of the Department of Finance and Personnel, direct.

(3) The Executive shall, within such period after the end of each financial year as the Department may direct, send copies of the statement of accounts relating to that year to—

(a) the Department; and

(b) the Comptroller and Auditor General for Northern Ireland.

(4) The Comptroller and Auditor General shall—

(a) examine, certify and report on every statement of accounts sent to him by the Executive under this paragraph; and

(b) send a copy of his report to the Department.

(5) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General’s report before the Assembly.”.

Industrial training boards

8.  In Article 21 of the Industrial Training (Northern Ireland) Order 1984 (NI 9) for paragraphs (1) and (2) substitute—

“(1) An industrial training board shall—

(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.

(1A) The statement of accounts shall—

(a) be in such form; and

(b) contain such information,

as the Department may, with the approval of the Department of Finance and Personnel, direct.

(1B) An industrial training board shall, within such period after the end of each financial year as the Department may direct, send copies of the statement of accounts relating to that year to—

(a) the Department; and

(b) the Comptroller and Auditor General for Northern Ireland.

(1C) The Comptroller and Auditor General shall—

(a) examine, certify and report on every statement of accounts sent to him by an industrial training board under this Article; and

(b) send a copy of his report to the Department.

(2) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General’s report before the Assembly.”.

The Labour Relations Agency

9.  In the Industrial Relations (Northern Ireland) Order 1992 (NI 5), in Schedule 4 for paragraph 15 substitute—

“15.— (1) The Agency shall—

(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 statement of accounts shall—

(a) be in such form; and

(b) contain such information,

as the Department may, with the approval of the Department of Finance and Personnel, direct.

(3) The Agency shall, within such period after the end of each financial year as the Department may direct, send copies of the statement of accounts relating to that year to—

(a) the Department; and

(b) the Comptroller and Auditor General for Northern Ireland.

(4) The Comptroller and Auditor General shall—

(a) examine, certify and report on every statement of accounts sent to him by the Agency under this paragraph; and

(b) send a copy of his report to the Department.

(5) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General’s report before the Assembly.”.

The Laganside Corporation

10.  In the Laganside Development (Northern Ireland) Order 1989 (NI 2), in Schedule 1 for paragraphs 16 to 18 substitute—

“16.— (1) The Corporation shall—

(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 statement of accounts shall—

(a) be in such form; and

(b) contain such information,

as the Department may, with the approval of the Department of Finance and Personnel, direct.

(3) The Corporation shall, within such period after the end of each financial year as the Department may direct, send copies of the statement of accounts relating to that year to—

(a) the Department; and

(b) the Comptroller and Auditor General for Northern Ireland.

(4) The Comptroller and Auditor General shall—

(a) examine, certify and report on every statement of accounts sent to him by the Corporation under this paragraph; and

(b) send a copy of his report to the Department.

(5) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General’s report before the Assembly.”.

The Livestock and Meat Commission for Northern Ireland

11.  In the Livestock Marketing Commission Act (Northern Ireland) 1967 (c. 21), for section 9 substitute—

“Accounts and audit

9.— (1) The Commission shall—

(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 statement of accounts shall—

(a) be in such form; and

(b) contain such information,

as the Department may, with the approval of the Department of Finance and Personnel, direct.

(3) The Commission shall, within such period after the end of each financial year as the Department may direct, send copies of the statement of accounts relating to that year to—

(a) the Department; and

(b) the Comptroller and Auditor General for Northern Ireland.

(4) The Comptroller and Auditor General shall—

(a) examine, certify and report on every statement of accounts sent to him by the Commission under this Article; and

(b) send a copy of his report to the Department.

(5) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General’s report before the Assembly.”.

The Mental Health Commission for Northern Ireland

12.  In the Mental Health (Northern Ireland) Order 1986 (NI 4), for Article 89 substitute—

“Accounts and audit

89.— (1) The Commission shall—

(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 statement of accounts shall—

(a) be in such form; and

(b) contain such information,

as the Department may, with the approval of the Department of Finance and Personnel, direct.

(3) The Commission shall, within such period after the end of each financial year as the Department may direct, send copies of the statement of accounts relating to that year to—

(a) the Department; and

(b) the Comptroller and Auditor General for Northern Ireland.

(4) The Comptroller and Auditor General shall—

(a) examine, certify and report on every statement of accounts sent to him by the Commission under this Article; and

(b) send a copy of his report to the Department.

(5) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General’s report before the Assembly.”.

The Northern Ireland Housing Executive

13.  In the Housing (Northern Ireland) 1981 (NI 3), in Article 21 for paragraphs (1) to (8) substitute—

“(1) The Executive shall—

(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 statement of accounts shall—

(a) be in such form; and

(b) contain such information,

as the Department may, with the approval of the Department of Finance and Personnel, direct.

(3) The Executive shall, within such period after the end of each financial year as the Department may direct, send copies of the statement of accounts relating to that year to—

(a) the Department; and

(b) the Comptroller and Auditor General for Northern Ireland.

(4) The Comptroller and Auditor General shall—

(a) examine, certify and report on every statement of accounts sent to him by the Executive under this Article; and

(b) send a copy of his report to the Department.

(5) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General’s report before the Assembly.”.

Article 9

SCHEDULE 2 CONSEQUENTIAL AMENDMENTS

The Interpretation Act (Northern Ireland) 1954 (c. 33)

1.  In section 44 in the definition of “local government auditor” for “appointed” substitute “designated”.

The Health and Personal Social Services (Northern Ireland) Order 1972 (NI 14)

2.—(1) Article 92B shall be amended as follows.

(2) In paragraph (1) for “appoint auditors” substitute “authorise any person”.

(3) In paragraph (4) for “an auditor appointed by the Department” substitute “ a person authorised under paragraph (1) (“the authorised person”)”.

(4) In paragraphs (5) , (7) and (8) for “auditor” substitute “ authorised person”.

The Audit (Northern Ireland) Order 1987 (NI 5)

3.—(1) In Article 6(5) for “his functions” substitute “any functions”.

(2) In Schedule 1, for paragraph 2(1) substitute—

“(1) The Comptroller and Auditor General shall appoint such staff for the Northern Ireland Audit Office as he considers necessary—

(a) for assisting him in the discharge of his functions; and

(b) for the purposes of section 74 of the Local Government Act (Northern Ireland) 1972 (designation of staff as local government auditors) .”.

The Social Security Administration (Northern Ireland) Act 1992 (c. 8)

4.  In section 128D(1) for paragraph (b) substitute—

“(b) a report has been laid before the Assembly under Article 21(5) of the Housing (Northern Ireland) Order 1981; or”

The Social Security Administration (Fraud)(Northern Ireland) Order 1997 (NI 11).

5.  In Articles 6 and 7(1) for the words “a local government auditor” and “the auditor” (wherever they occur) substitute “the Comptroller and Auditor General for Northern Ireland”.

The Government Resources and Accounts Act (Northern Ireland) 2001(c. 6)

6.  In section 13(1) for “sections 9 to 12” substitute “sections 9, 10 and 11”.

Article 9

SCHEDULE 3 REPEALS

Short Title	Extent of repeal
The Fisheries Act (Northern Ireland) 1966 (c. 17)	In section 32(1), the words from “, and the report ” to the end.
The Livestock Marketing Commission Act (Northern Ireland) 1967 (c. 21)	Section 10(2).
The Enterprise Ulster (Northern Ireland) Order 1973 (NI 16).	In Article 10(2), the words from “together with” to the end.
The Industrial Training Northern Ireland) Order 1984 (NI 9).	In Article 21(3), the words from “and that report” to the end.
The General Consumer Council (Northern Ireland) Order 1984 (NI 12).	In Schedule 1, paragraph 12(7)(b) and (c).
The Local Government (Miscellaneous Provisions) (Northern Ireland) Order 1985 (NI 15).	In Schedule 4, the amendments to the Housing (Northern Ireland) Order 1981 and the Fire Services (Northern Ireland) Order 1984.
The Education and Libraries (Northern Ireland) Order 1986 (NI 3)	In Schedule 15, paragraph 6(6).
The Recreation and Youth Service (Northern Ireland) Order 1986 (NI 25).	Article 7(3).
The Audit (Northern Ireland) Order 1987 (NI 5).	Article 8(3)(b). Article 10.
The Laganside Development (Northern Ireland) Order 1989 (NI 2).	In Schedule 1, in paragraph 19(1), the words from “, and shall include” to the end.
The Youth Service (Northern Ireland) Order 1989 (NI 22).	Article 6(3).
The Health and Personal Social Services (Northern Ireland) Order 1991 (NI 1).	Article 22.
The Social Security Administration (Northern Ireland) Act 1992 (c. 8)	Section 117(8)(ga).
The Industrial Relations (Northern Ireland) Order 1992 (NI 5).	In Schedule 4, in paragraph 16(2), the words from “together with” to the end.
The Fire Services (Amendment) (Northern Ireland) Order 1993 (NI 7).	Article 3.
The Arts Council (Northern Ireland) Order 1995 (NI 8).	Article 8(3).
The Social Security Administration (Fraud) Northern Ireland) Order 1997 (NI 11).	Article 7(2).
The Museums and Galleries (Northern Ireland) Order 1998 (NI 2).	Article 10(3).
The Education (Northern Ireland) Order 1998 (NI 13).	In Schedule 1, paragraph 12(3). In Schedule 3, paragraph 13(3).
The Health and Safety at Work (Amendment) (Northern Ireland) Order 1998 (NI 18).	In Schedule 1, paragraph 20(7).
The Government Resources and Accounts Act (Northern Ireland) 2001 (c. 6).	Section 12. Section 21(4) to (12).