The Audit (Northern Ireland) Order 1987 No. 460 (NI. 5)

SCHEDULES

1 THE NORTHERN IRELAND AUDIT OFFICE: SUPPLEMENTARY PROVISIONS

PART III TRANSFER OF CERTAIN ASSETS AND LIABILITIES TO NORTHERN IRELAND AUDIT OFFICE

6.—(1) On the appointed day—

(a) all assets (other than land) held or used immediately before that date by the Exchequer and Audit Department in connection with the functions of the Comptroller and Auditor General; and

(b) all liabilities to which the Exchequer and Audit Department is subject immediately before that date,

shall be transferred to the Northern Ireland Audit Office, and accordingly, as from the appointed day, by virtue of this Order and without any further transfer or assignment, those assets shall vest in, and those liabilities shall become liabilities of, the Northern Ireland Audit Office.

(2) A certificate issued by the Department that any asset or liability has, by virtue of sub-paragraph (1), been transferred to the Northern Ireland Audit Office shall, for all purposes, be conclusive evidence of that fact.