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FIRE SERVICES ACT (NORTHERN IRELAND) 1969 - SECT 19

Estimates of Authority's receipts and payments.

19.(1) The Authority shall keep, in such form as the Ministry with the
approval of the Ministry of Finance may direct, accounts of all moneys
received and of all moneys paid out by it.

(2) In respect of each financial year

(a)the Authority shall prepare and submit annually to the Ministry, accounts
in such form and containing such information as the Ministry may direct;

(b)an officer appointed by the Ministry shall audit the accounts submitted
under paragraph (a) and the Ministry shall transmit an audited statement of
accounts to the Comptroller and Auditor-General for Northern Ireland who shall
examine it;

(c)the Ministry shall lay before each House of Parliament copies of the
statement of accounts examined by the Comptroller and Auditor-General for
Northern Ireland together with his report, if any, on it.

(3) The Comptroller and Auditor-General for Northern Ireland in the discharge
of his functions under subsection (2)(b) may examine any accounts of the
Authority and any records relating thereto and any report thereon of the
officer appointed by the Ministry under that subsection.

(4) The Ministry may confer on the officer appointed to audit the accounts of
the Authority such rights of access to, and production of, books, accounts and
other documents as may be specified by the Ministry and such rights to require
from any member or officer or former member or officer of the Authority such
information relating to the affairs of the Authority as the Ministry may think
necessary for the proper performance of the duties of the officer so
appointed.

(5) The Ministry may, with the approval of the Ministry of Finance, make such
regulations for the purposes of this section as it considers necessary and
such regulations may prescribe the times at which accounts shall be submitted
under this section to the Ministry and to the Comptroller and Auditor-General
for Northern Ireland.][


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