EDUCATION AND LIBRARIES (NORTHERN IRELAND) ORDER 1972

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EDUCATION AND LIBRARIES (NORTHERN IRELAND) ORDER 1972 - SECT 107



107.(1) Each board shall keep in such form as the Ministry may direct accounts
of all moneys received and of all moneys paid out by it.

[(2) In respect of the financial year ending on 31st March 1978 and each
succeeding financial year

(a)each board shall prepare and submit annually to the Comptroller and
Auditor-General for Northern Ireland a statement of accounts before such date,
in such form and containing such information as the Department, with the
approval of the Department of Finance, may direct and shall before that date
send a copy thereof to the Department;

(b)the Department shall prepare in such form as the Department of Finance may
approve a summary of the statements of accounts of the boards and shall submit
it to the Comptroller and Auditor-General for Northern Ireland;

(c)the Comptroller and Auditor-General for Northern Ireland shall examine and
certify the statment of accounts submitted to him by each board and the
summary thereof submitted to him by the Department; and

(d)the Department shall lay before the Northern Ireland Assembly a copy of the
certified statement of accounts of each board and of the certified summary
together with a copy of any report thereon of the Comptroller and
Auditor-General for Northern Ireland.

(3) The Comptroller and Auditor-General for Northern Ireland in the discharge
of his functions under this Article shall have right of access to the books,
accounts and records of the Department and the boards and may require from any
member or officer or former member or officer of a board such information
relating to the affairs of the board as he may consider necessary for the
proper performance of those functions.]

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Northern Irish Legislation

EDUCATION AND LIBRARIES (NORTHERN IRELAND) ORDER 1972 - SECT 107