Part II The Northern Ireland Policing Board

12 Accounts and audit.

(1)

The Board shall in relation to F1each of the amounts specified in subsection (1A) —

(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.

F2(1A)

The amounts are—

(a)

the amounts put at the Chief Constable’s disposal under section 10(4A);

(b)

any amount received by the Board and paid into the Police Fund in accordance with regulations under section 28(1) of the Police (Northern Ireland) Act 1998;

(c)

any amount received by the Board and paid into the Police Property Fund in accordance with regulations under section 31(4) of that Act;

(d)

the other amounts put at the Chief Constable’s disposal under section 10(5) of this Act.

(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)

F3Each statement of accounts required under subsection (1) shall contain such information and shall be in such form as the F4Department of Justice may determine.

(4)

The Chief Constable shall submit F5each statement of accounts to the Board within such period after the end of the financial year to which F5the accounts relate as the F4Department of Justice may determine.

(5)

The Board shall send copies of F6each statement of accounts to the F7Department of Justice and the F8Comptroller and Auditor General for Northern Ireland within such further period as the F7Department of Justice may determine.

(6)

The F9Comptroller and Auditor General for Northern Ireland shall—

(a)

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

(b)

lay copies of F10each statement of accounts and of his report F11on it before F12the Northern Ireland Assembly.

F13(7)

Section 41(3) of the Interpretation Act (Northern Ireland) 1954 applies for the purposes of subsection (6)(b) in relation to the laying of a copy of a statement or report as it applies in relation to the laying of a statutory document under an enactment.