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| Government Resources and Accounts Act (Northern Ireland) 2001 | |||||||||
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An Act to make provision about government resources and accounts; and for connected purposes. [22nd March 2001] BE IT ENACTED by being passed by the Northern Ireland Assembly and assented to by Her Majesty as follows: | |||||||||
The Consolidated Fund | |||||||||
| The Consolidated Fund Account | 1. - (1) The receipts of Northern Ireland departments shall be paid to an account (to be called "the Consolidated Fund Account") at such bank (in this Act referred to as "the Bank") as the Department may from time to time determine. | ||||||||
| (2) All other moneys payable to the Consolidated Fund shall be paid into the Consolidated Fund Account. | |||||||||
| (3) Accounts of all payments made into the Consolidated Fund Account shall be rendered by the Bank daily to- | |||||||||
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| (4) Subsection (1) is subject to- | |||||||||
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| (5) Section 1 (payments to Consolidated Fund) of the Exchequer and Audit Act (Northern Ireland) 1921 (c. 2) (in this Act referred to as "the 1921 Act") shall cease to have effect. | |||||||||
| The Consolidated Fund | 2. - (1) All moneys paid to the Consolidated Fund Account shall be considered as forming, in the books of the Bank, one general fund, being the Consolidated Fund of Northern Ireland. | ||||||||
| (2) All orders directed by the Department to the Bank for issues out of credits granted by the Comptroller and Auditor General for the public service shall be satisfied out of the Consolidated Fund. | |||||||||
| (3) The Department shall restrict the sums to be issued to the credit of the account of a Northern Ireland department to such total sum as the Department considers necessary for conducting the current payments for the public service for which that department is responsible. | |||||||||
| (4) Section 2 of the 1921 Act (the Consolidated Fund) shall cease to have effect. | |||||||||
| Payment out of Consolidated Fund: standing services | 3. - (1) This section applies in respect of services which are, under any statutory provision, payable out of the Consolidated Fund. | ||||||||
| (2) The Comptroller and Auditor General shall, on receipt of a requisition from the Department, grant the Department a credit on the Consolidated Fund Account. | |||||||||
| (3) Where a credit has been granted under subsection (2), issues shall be made to relevant Northern Ireland departments and other bodies or persons from time to time on orders given to the Bank by the Department. | |||||||||
| (4) An order under subsection (3) shall specify the service to which it relates. | |||||||||
| (5) The Bank shall send to the Comptroller and Auditor General and the Department a daily account of all issues made from the Consolidated Fund Account in pursuance of this section. | |||||||||
| (6) A requisition or order under this section- | |||||||||
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| (7) Section 4 of the 1921 Act (credits for services charged on Consolidated Fund) shall cease to have effect. | |||||||||
| Payment out of Consolidated Fund: sums authorised by Act of the Assembly | 4. - (1) This section applies in respect of sums which the Assembly has authorised by Act to be issued out of the Consolidated Fund. | ||||||||
| (2) The Comptroller and Auditor General shall, on receipt of a requisition from the Department, grant the Department a credit on the Consolidated Fund Account. | |||||||||
| (3) Where a credit has been granted under subsection (2), issues shall be made to relevant Northern Ireland departments and other bodies or persons from time to time on orders given to the Bank by the Department. | |||||||||
| (4) The Bank shall send to the Comptroller and Auditor General and the Department a daily account of all issues made from the Consolidated Fund Account in pursuance of this section. | |||||||||
| (5) The Department shall send to the Comptroller and Auditor General a daily statement specifying the Northern Ireland department or other body to which or person to whom each issue was made from the Consolidated Fund Account in pursuance of this section. | |||||||||
| (6) A requisition or order under this section- | |||||||||
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| (7) Section 6 of the 1921 Act (credits for ways and means granted) shall cease to have effect. | |||||||||
Supply | |||||||||
| Application of sums issued | 5. - (1) Where a Budget Act authorises a sum to be- | ||||||||
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| every sum issued in pursuance of the Act shall be applied towards the service of that year. | |||||||||
| (2) Section 8(1) of the Exchequer and Financial Provisions Act (Northern Ireland) 1950 (c. 3) (issues from Consolidated Fund) shall cease to have effect. | |||||||||
| Use of resources | 6. - (1) The use of resources by- | ||||||||
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| for any purpose in any financial year must be authorised for that year by Budget Act or under section 8 and must not exceed any amount so authorised in relation to that purpose. | |||||||||
| (2) Subsection (1) does not apply to the use of resources for services which are under any statutory provision payable out of - | |||||||||
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| (3) Subsection (1) is subject to section 7. | |||||||||
| (4) A body or person is a relevant body or person for the purposes of this section and section 8 if an estimate is approved by the Assembly for that body or person in respect of each financial year. | |||||||||
| Use of resources without Budget Act | 7. - (1) If a Budget Act is not passed at least three working days before the end of a financial year ("year 1") authorising the use of resources mentioned in section 6(1) for the service of the next financial year ("year 2"), the authorised officer of the Department may, subject to any Budget Act subsequently passed, authorise the use of resources for the service of year 2 for such purposes and up to such amounts as he may direct. | ||||||||
| (2) The aggregate of the amounts authorised under subsection (1) for the service of year 2 shall not exceed 75 per cent of the total amount of resources authorised by Budget Act for the service of year 1. | |||||||||
| (3) If a Budget Act is not passed before the end of July in any financial year authorising the use of resources mentioned in section 6(1) for the service of the year, the authorised officer of the Department may, subject to any Budget Act subsequently passed, authorise the use of resources for the service of the year for such purposes and up to such amounts as he may direct. | |||||||||
| (4) The aggregate of the amounts authorised under subsection (3) and (where applicable) the amounts authorised under subsection (1) for the service of any financial year shall not exceed 95 per cent of the total amount of resources authorised by Budget Act for the service of the preceding financial year. | |||||||||
| (5) In this section "authorised officer", in relation to the Department, means the Permanent Secretary or such other officer as may be nominated by him for the purpose. | |||||||||
| Use of accruing resources | 8. - (1) The Department may, subject to any relevant limit set by a Budget Act, direct that resources accruing to a department or a relevant body or person ("accruing resources") may be used for any purpose in any financial year in addition to resources authorised by Budget Act to be used for that purpose in that year. | ||||||||
| (2) A direction under subsection (1) shall be- | |||||||||
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| (3) Subsections (4) and (5) apply where money is received in connection with a use of accruing resources which has been or is expected to be directed under subsection (1). | |||||||||
| (4) Where the money is received in the year for the service of which the use of accruing resources is authorised- | |||||||||
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| (5) Where the money is received in a year other than that for the service of which the use of accruing resources is or is to be authorised, it shall be- | |||||||||
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| (6) Section 8(2) and (3) of the Exchequer and Financial Provisions Act (Northern Ireland) 1950 (c. 3) (appropriation in aid) shall cease to have effect. | |||||||||
Departmental accounts | |||||||||
| Resource accounts: preparation | 9. - (1) A Northern Ireland department for which an estimate is approved by the Assembly in respect of a financial year shall prepare accounts (to be known as resource accounts) for that year detailing- | ||||||||
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| (2) Resource accounts shall be prepared in accordance with directions issued by the Department. | |||||||||
| (3) The Department shall exercise the power to issue directions under subsection (2) with a view to ensuring that resource accounts- | |||||||||
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| (4) For the purposes of subsection (3)(a) and (b) the Department shall in particular- | |||||||||
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| (5) A Northern Ireland department which prepares resource accounts shall send them to the Comptroller and Auditor General not later than 31st July of the financial year following that to which the accounts relate. | |||||||||
| (6) The Department shall, in the case of each department which is obliged to prepare accounts in accordance with subsection (1), appoint an official of the department as its accounting officer. | |||||||||
| (7) While a person holds appointment as a department's accounting officer he shall be responsible for- | |||||||||
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| (8) The Department may appoint an official of a Northern Ireland department as accounting officer in respect of a particular part of the department's resource accounts; and that person shall be responsible for the preparation of that part of the accounts. | |||||||||
| (9) The following provisions of the 1921 Act shall cease to have effect- | |||||||||
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| Resource accounts: scrutiny | 10. - (1) The Comptroller and Auditor General shall examine any resource accounts which he receives from a Northern Ireland department under section 9(5) with a view to satisfying himself- | ||||||||
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| (2) If resource accounts appear to the Comptroller and Auditor General to suggest that a material use of resources required but did not receive the authority of the Department- | |||||||||
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| (3) Where the Comptroller and Auditor General has conducted an examination of accounts under subsection (1)- | |||||||||
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| (4) The Department shall lay accounts and reports received under subsection (3)(b) before the Assembly not later than 15th November of the financial year following that to which they relate. | |||||||||
| (5) Sections 15 and 16 of the 1921 Act (examination of appropriation accounts) shall cease to have effect. | |||||||||
| Other departmental accounts | 11. - (1) The Department may direct a Northern Ireland department to prepare for each financial year accounts in relation to any specified matter. | ||||||||
| (2) Accounts under subsection (1) shall be prepared in accordance with directions issued by the Department. | |||||||||
| (3) Where a department prepares accounts under subsection (1)- | |||||||||
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| (4) The Comptroller and Auditor General shall carry out his examination of accounts under subsection (3)(b) with a view to satisfying himself- | |||||||||
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| (5) The Department may, in relation to accounts under subsection (1) generally or in relation to specified accounts under subsection (1), direct that this section shall have effect as if references to the relevant department were substituted for the references to the Department in subsection (3)(b) and (c). | |||||||||
| (6) Section 22 of the 1921 Act (preparation and examination of trading accounts, &c.) shall cease to have effect. | |||||||||
| Comptroller and Auditor General: access to information | 12. - (1) For the purposes of an examination by the Comptroller and Auditor General of a Northern Ireland department's accounts- | ||||||||
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| (2) Subsection (1) applies only in relation to documents which are held or controlled- | |||||||||
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| (3) Section 24 of the 1921 Act (access to departments' documents) shall cease to have effect. | |||||||||
| Resource accounts: non-departmental bodies and other persons | 13. - (1) Subject to subsection (2), where an estimate is approved by the Assembly for any body or person in respect of any financial year, sections 9 to 12 apply with appropriate modifications in relation to that body or person in respect of that financial year as they apply in relation to a Northern Ireland department. | ||||||||
| (2) Subsection (1) does not apply to the Northern Ireland Audit Office. | |||||||||
Whole of government accounts | |||||||||
| Preparation | 14. - (1) The Department shall prepare in respect of each financial year a set of accounts for a group of bodies each of which appears to the Department- | ||||||||
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| (2) Accounts prepared under this section may include information referring wholly or partly to activities which- | |||||||||
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| (3) The accounts shall contain such information in such form as the Department thinks fit. | |||||||||
| (4) In determining the form and content of the accounts the Department shall aim to ensure that the accounts- | |||||||||
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| (5) For the purpose of subsection (4)(a) and (b) the Department shall in particular- | |||||||||
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| Obtaining information | 15. - (1) Where the Department intends the accounts under section 14 for a particular financial year to relate in part to a particular body which falls within section 14(1), the Department may by order subject to negative resolution designate that body for the purposes of this section in respect of that year. | ||||||||
| (2) Where a body is designated in respect of a financial year it shall- | |||||||||
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| (3) Where a body is designated in respect of a financial year the Department may request it to- | |||||||||
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| (4) A designated body shall comply with a request under subsection (3). | |||||||||
| (5) A designated body shall comply with any direction of the Department as to the person or kind of person to be given responsibility for ensuring compliance with subsections (2) and (3). | |||||||||
| Scrutiny | 16. - (1) The Department shall send accounts under section 14 to the Comptroller and Auditor General. | ||||||||
| (2) The Comptroller and Auditor General shall examine accounts sent to him under this section with a view to satisfying himself that they present a true and fair view. | |||||||||
| (3) Where the Comptroller and Auditor General has conducted an examination of accounts he shall- | |||||||||
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| (4) The Department shall lay accounts and reports received under subsection (3)(b) before the Assembly. | |||||||||
| (5) A person who acts as auditor for the purposes of section 15(2)(c) shall give to the Comptroller and Auditor General such information and explanations as he may reasonably require for the purposes of this section.
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| (6) The Department shall by order subject to negative resolution specify dates by which the duties under subsections (1), (3)(b) and (4) shall be performed. | |||||||||
| (7) Before making an order under subsection (6) the Department shall consult the Comptroller and Auditor General. | |||||||||
Miscellaneous | |||||||||
| Supplies by departments | 17. - (1) This section applies where a Northern Ireland department makes supplies of goods or services which are taxable supplies for the purposes of the Value Added Tax Act 1994 (c. 23). | ||||||||
| (2) The Department may make arrangements- | |||||||||
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| Alteration of timetables for accounts | 18. - (1) The Department may by order subject to negative resolution substitute a new date for a date for the time being specified in section 9, 10 or 11. | ||||||||
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| (3) Before making an order under subsection (1) the Department shall consult the Comptroller and Auditor General. | |||||||||
| Directions of the Department | 19. A direction of the Department under this Act or the 1921 Act may be revoked or amended by a further direction. | ||||||||
| Advisory Group | 20. - (1) Before- | ||||||||
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| the Department shall consult with and take account of all recommendations made by the group of persons for the time being selected by the Treasury for the purposes of section 24(1) of the Government Resources and Accounts Act 2000 (c.20). | |||||||||
| (2) Where a group is consulted under subsection (1) in a particular year, the Department shall arrange for the group to prepare a report for that year- | |||||||||
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| (3) Where a report is prepared under subsection (2), the Department shall arrange for it to be laid before the Assembly. | |||||||||
| Examinations by Comptroller and Auditor General | 21. - (1) Subsections (2) and (3) have effect in relation to examinations of accounts carried out by the Comptroller and Auditor General under section 10, 11 or 16. | ||||||||
| (2) If the Comptroller and Auditor General changes the extent or character of a particular kind of examination, he shall report to the Assembly. | |||||||||
| (3) An examination of accounts carried out by the Comptroller and Auditor General shall be carried out on behalf of the Assembly. | |||||||||
| (4) Subsection (5) applies where the Comptroller and Auditor General examines and certifies accounts of a body by virtue of a statutory provision or agreement. | |||||||||
| (5) Section 12(1) shall apply for the purposes of the examination of the body's accounts as it applies for the purposes of the examination of a Northern Ireland department's accounts. | |||||||||
| (6) The Department may by order provide for the accounts of a body to be audited by the Comptroller and Auditor General. | |||||||||
| (7) An order under subsection (6)- | |||||||||
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| (8) The Department may by order provide for section 12(1) to apply in relation to documents (in addition to those specified in section 12(2))- | |||||||||
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| (9) An order under subsection (8) may apply in respect of the examination of the accounts of a particular department or body or in respect of examinations under section 12(1) generally. | |||||||||
| (10) In determining whether and, if so, how to exercise its powers under subsection (6) or (8), the Department shall have regard to any views expressed by the Public Accounts Committee of the Assembly. | |||||||||
| (11) An order under subsection (6) or (8)- | |||||||||
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| (12) Section 20 of the 1921 Act (examination of accounts specified by order) shall cease to have effect. | |||||||||
| Inspections by Comptroller and Auditor General | 22. - (1) The Comptroller and Auditor General may inspect- | ||||||||
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| (2) The Comptroller and Auditor General shall not exercise his powers under subsection (1) in relation to a body unless it appears to him that- | |||||||||
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| (3) Subject to subsection (4), this section applies to a body if it appears to the Comptroller and Auditor General that- | |||||||||
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| (4) This section does not apply to a district council. | |||||||||
| (5) Any person who holds or has control of any accounts or other documents mentioned in subsection (1) shall give the Comptroller and Auditor General any assistance, information or explanation which he requires in relation to any of those documents. | |||||||||
| (6) The Comptroller and Auditor General may report to the Assembly the results of any inspection carried out by him under this section. | |||||||||
| Economy, efficiency and effectiveness examinations by Comptroller and Auditor General | 23. - (1) Part III of the Audit (Northern Ireland) Order 1987 (NI 5) (economy, efficiency and effectiveness examinations) shall be amended as follows. | ||||||||
| (2) In Article 8(3) (public bodies subject to examination under that Article) - | |||||||||
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| (3) At the end of Article 8 there shall be added the following paragraph- | |||||||||
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| (4) In Article 9 (other bodies subject to examination) for paragraph (4) (bodies to which that Article applies) there shall be substituted- | |||||||||
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| Reports of Comptroller and Auditor General | 24. - (1) This section applies where- | ||||||||
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| (2) The Comptroller and Auditor General shall lay the report before the Assembly as soon as possible. | |||||||||
| (3) Section 18 of the 1921 Act (reports of the Comptroller and Auditor General) shall cease to have effect. | |||||||||
| Public bank accounts | 25. - (1) The Department may from time to time determine- | ||||||||
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| (2) The Department may direct that the accounts of any Northern Ireland department which under any statutory provision are required to be kept under separate heads at any bank shall be consolidated in such manner as the Department thinks most convenient for the public service. | |||||||||
| (3) Sections 7 and 8 of the 1921 Act (public bank accounts) shall cease to have effect. | |||||||||
General | |||||||||
| Interpretation | 26. - (1) In this Act a reference to the use of resources is a reference to their expenditure, consumption or reduction in value. | ||||||||
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| Amendments and repeals | 27. - (1) Schedule 1 (minor and consequential amendments) shall have effect. | ||||||||
| (2) The statutory provisions mentioned in the first column of Schedule 2 are hereby repealed to the extent specified in the second column of that Schedule. | |||||||||
| Commencement | 28. - (1) The preceding provisions of this Act shall come into operation on such day or days as the Department may by order appoint. | ||||||||
| (2) An order under subsection (1) may make transitional provision (including provision for the adaptation of references pending the coming into operation of other provisions). | |||||||||
| (3) The Department may by order subject to negative resolution provide for section 15(2) to (5) to apply in relation to a body as if it were designated in respect of a financial year under section 15(1). | |||||||||
| Short title | 29. This Act may be cited as the Government Resources and Accounts Act (Northern Ireland) 2001. | ||||||||
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| Government Resources and Accounts Act (Northern Ireland) 2001 | |||
| S c h e d u l e s | |||
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SCHEDULE 1 | ||
| MINOR AND CONSEQUENTIAL AMENDMENTS | |||
The Exchequer and Audit Act (Northern Ireland) 1921 (c. 2) | |||
| 1. - (1) Section 19 (examination of accounts of receipts of revenue) shall become subsection (1) of that section and- | |||
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| (2) Section 21 (examination of stock and store accounts) shall cease to have effect. | |||
| (3) Section 23 (preparation of accounts) shall cease to have effect. | |||
| (4) Sections 26 and 27 (which make provision about the control of public money held privately) shall cease to have effect. | |||
| (5) Section 27A (unstamped vouchers) shall cease to have effect. | |||
The Exchequer and Financial Provisions Act (Northern Ireland) 1950 (c. 3) | |||
| 2. - (1) In section 1(1)- | |||
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| (2) In section 1(2) omit "of the Exchequer". | |||
| (3) In section 2(1)- | |||
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| (4) In section 4 for the words before paragraph (a) substitute "For the purposes of this Act or any other enactment "capital receipts", in relation to the Consolidated Fund, includes all moneys received into that Fund- ". | |||
| (5) In section 5(1)- | |||
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| (6) In section 5(2) for "Exchequer" (where it twice occurs) substitute "Consolidated Fund". | |||
| (7) In section 6(1) omit "in the Exchequer" and "of the Exchequer". | |||
| (8) In section 6(2) omit "of the Exchequer" and "in the Exchequer". | |||
| (9) In section 6(3) omit "in the Exchequer" and for "into the Exchequer" substitute "into the Consolidated Fund". | |||
| (10) In section 7(1)- | |||
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| (11) In section 8A(b) omit "to the Exchequer". | |||
| (12) In section 10(1)- | |||
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| (13) In section 11(1)(f) omit "Exchequer". | |||
| (14) In section 11(2) for "Exchequer" substitute "Consolidated Fund". | |||
| (15) In section 11(3) omit "of the Exchequer". | |||
| (16) In section 14(1) for "Exchequer Bank overdraw the account of the Exchequer" substitute "Bank overdraw the Consolidated Fund Account". | |||
| (17) In section 14(2) for "Exchequer" substitute "Consolidated Fund". | |||
| (18) In section 19(1) for "Exchequer" substitute "Consolidated Fund". | |||
| (19) In section 19A(1) and (2) for "Exchequer" substitute "Consolidated Fund". | |||
| (20) In section 28(1) for "Exchequer" substitute "Consolidated Fund". | |||
| (21) In section 31(3) for "Exchequer" substitute "Consolidated Fund". | |||
| (22) In section 40(1) omit the definition of "Exchequer" and before the definition of "enactment" insert- | |||
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| (23) In Schedule 1 in paragraph 5 omit "Exchequer". | |||
The Audit (Northern Ireland) Order 1987 (NI 5) | |||
| 3. - (1) In Article 6 (appropriation accounts)- | |||
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| (2) In Article 8(3) (examinations into use of resources) for sub-paragraph (a) substitute- | |||
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| (3) In Schedule 2, in paragraph 4 (examination of appropriation accounts of the Northern Ireland Audit Office) for sub-paragraph (1) substitute- | |||
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| (4) In paragraph 4(2) of that Schedule- | |||
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The Financial Provisions (Northern Ireland) Order 1993 (NI 5) | |||
| 4. For Article 8(9) (management and accounting) there shall be substituted- | |||
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The Deregulation and Contracting Out (Northern Ireland) Order 1996 (NI 11) | |||
| 5. In paragraph 7(3) of Schedule 4 (restrictions on disclosure of information: disclosure for audit purposes) for "section 22 of the Exchequer and Audit Departments Act 1866" substitute "section 5(6) or (8) of the Government Resources and Accounts Act 2000 (resource accounts)". | |||
The Northern Ireland Act 1998 (c. 47) | |||
| 6. In section 65(4) for "Exchequer and Audit Act (Northern Ireland) 1921" substitute "Exchequer and Financial Provisions Act (Northern Ireland) 1950". | |||
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| Government Resources and Accounts Act (Northern Ireland) 2001 | |||||||||||||||||||||||||||||||||||||||||||||||||
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SCHEDULE 2 | ||||||||||||||||||||||||||||||||||||||||||||||||
| REPEALS | |||||||||||||||||||||||||||||||||||||||||||||||||
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