Made | 27th February 2003 | ||
Coming into operation in accordance with Article 1(2) |
1. | Title and commencement |
2. | Interpretation |
3. | Access to information for purposes of audit or examination by Comptroller and Auditor General |
4. | Access to documents of third parties: restrictions and exclusions |
5. | Additional bodies whose annual accounts are to be subject to audit by the Comptroller and Auditor General |
6. | Reorganisation of health and personal social services audit |
7. | Reorganisation of local government audit |
8. | Transfer of staff to Northern Ireland Audit Office |
9. | Consequential amendments and repeals |
Schedule 1 | Amendments: accounts of certain bodies to be subject to audit by the Comptroller and Auditor General |
Schedule 2 | Consequential amendments |
Schedule 3 | Repeals |
(4) Article 5 (with Schedule 1) and Article 6 do not apply in relation to accounts for a financial year beginning before the commencement date.
(5) Nothing in Article 7 affects the validity of anything done before the commencement date by a local government auditor appointed under section 74 of the Local Government Act (Northern Ireland) 1972 (as heretofore in force); and anything so done shall have effect as if done by a local government auditor within the meaning of that section (as substituted by Article 7).
(5) References in this Article to provisions of this Order include references to related amendments and repeals in Schedules 2 and 3.
Interpretation
2.
- (1) The Interpretation Act (Northern Ireland) 1954 (c. 33) applies to this Order as it applies to an Act of the Assembly.
(2) In this Order -
(2) For the purposes of such an audit or examination -
(3) In relation to the audit of the accounts of any body for a year, "relevant documents" are documents which relate to the accounts of the body for that year and are held or controlled -
(d) by a person who at any time in that year -
(4) In relation to an examination carried out in respect of a body, "relevant documents" are documents which relate to the use of resources by the body in discharging its functions and are held or controlled -
(d) by a person who at any time -
(5) The Department may by order provide for this Article to apply in relation to documents (in addition to relevant documents) -
(6) An order under paragraph (5) may apply -
(7) In determining whether and if so how to exercise its powers under paragraph (5), the Department shall have regard to any views expressed by the Public Accounts Committee of the Assembly.
(8) An order under paragraph (5) shall not be made unless -
(9) This Article applies in relation to -
(10) In this Article and Article 4 -
Access to documents of third parties: restrictions and exclusions
4.
- (1) The Comptroller and Auditor General shall not for the purposes of any audit or examination exercise any right conferred by Article 3 in relation to a person mentioned in paragraph (3)(c) or (d) or (as the case may be) (4)(c) or (d) of that Article unless he determines -
(2) Paragraphs (3)(c) and (4)(c) of Article 3 do not apply in relation to any payment made to an individual under -
(3) Paragraphs (3)(c) and (d) and (4)(c) and (d) of Article 3 do not authorise access to the documents held or controlled by -
Additional bodies whose annual accounts are to be subject to audit by the Comptroller and Auditor General
5.
- (1) The Comptroller and Auditor General shall examine, certify and report on the annual statement of accounts of the following bodies -
(2) Accordingly the statutory provisions set out in Schedule 1 (which provide for the annual statement of accounts of those bodies to be audited by other auditors) shall have effect subject to the amendments specified in that Schedule.
(3) The Department may by order provide for the accounts of any other body to be audited by the Comptroller and Auditor General.
(4) An order under paragraph (3) -
(5) In determining whether and if so how to exercise its powers under paragraph (3), the Department shall have regard to any views expressed by the Public Accounts Committee of the Assembly.
(6) An order under paragraph (3) shall not be made unless -
Reorganisation of health and personal social services audit
6.
For Articles 90 to 92A of the Health and Personal Social Services (Northern Ireland) Order 1972 (NI 14) (accounts and audit of health and personal social services bodies) there shall be substituted -
(2) The statement of accounts shall -
as the Department may, with the approval of the Department of Finance and Personnel, direct.
(3) Each body to which this Article applies shall, within such period after the end of each financial year as the Department may direct, send copies of the statement of accounts relating to that year to -
(4) The Comptroller and Auditor General shall -
(5) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General's report before the Assembly.
(6) This Article applies to -
Accounts of endowments and other property held on trust
91.
- (1) Each body to which this Article applies shall -
(2) The statement of accounts shall -
as the Department may, with the approval of the Department of Finance and Personnel, direct.
(3) Each body to which this Article applies shall, within such period after the end of each financial year as the Department may direct, send copies of the statement of accounts relating to that year to -
(4) The Comptroller and Auditor General shall -
(5) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General's report before the Assembly.
(6) This Article applies to -
Reorganisation of local government audit
7.
For sections 74 and 75 of the Local Government Act (Northern Ireland) 1972 (c. 9) (appointment and remuneration of local government auditors) there shall be substituted -
(3) The Department may, after consultation with the Comptroller and Auditor General for Northern Ireland, assign to local government auditors their duties.
(4) Any sums payable by a local government auditor in consequence of any liability for breach of duty (whether arising under a contract or otherwise) incurred by him in performing his functions shall be charged on and issued out of the Consolidated Fund.
Audit fees
75.
- (1) There shall be paid to the Department by every body whose accounts are audited by local government auditors such fees as the Department may determine.
(2) Any sums received by the Department by virtue of subsection (1) shall be paid by it to the Comptroller and Auditor General for Northern Ireland.".
Transfer of staff to Northern Ireland Audit Office
8.
- (1) This Article applies to any person who immediately before the transfer date -
(2) A contract of employment between a person to whom this Article applies and the relevant employer shall have effect from the transfer date as if originally made between that person and the Comptroller and Auditor General.
(3) Without prejudice to paragraph (2) -
(4) Paragraphs (2) and (3) do not transfer an employee's contract of employment, or the rights, powers, duties and liabilities under or in connection with it, if he informs the relevant employer that he objects to the transfer.
(5) Where an employee objects as mentioned in paragraph (4), his contract of employment with the relevant employer is terminated immediately before the transfer date, but he shall not be treated, for any purpose, as having been dismissed by the relevant employer.
(6) This Article does not prejudice any right of the employee to terminate his contract of employment if a substantial change is made to his detriment in his working conditions, but no such right shall arise by reason only of the change of employer effected by this Article unless the employee shows that, in all the circumstances, the change is a significant change and to his detriment.
(7) An order under paragraph (1) may designate a person either individually or as a member of a class or description of employees.
(8) Before making any order under paragraph (1) the relevant employer shall consult -
(9) The Statutory Rules (Northern Ireland) Order 1979 (NI 12) shall not apply to any order made under paragraph (1).
(10) This Article applies to a person who is employed in the civil service of Northern Ireland otherwise than under a contract of employment as if the terms and conditions of his employment constituted a contract of employment.
(11) In this Article -
(2) The statement of accounts shall -
as the Department may, with the approval of the Department of Finance and Personnel, direct.
(3) The Council shall, within such period after the end of each financial year as the Department may direct, send copies of the statement of accounts relating to that year to -
(4) The Comptroller and Auditor General shall -
(5) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General's report before the Assembly.".
(2) The statement of accounts shall -
as the Department may, with the approval of the Department of Finance and Personnel, direct.
(3) The Corporation shall, within such period after the end of each financial year as the Department may direct, send copies of the statement of accounts relating to that year to -
(4) The Comptroller and Auditor General shall -
(5) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General's report before the Assembly.".
(2) The statement of accounts shall -
as the Department may, with the approval of the Department of Finance and Personnel, direct.
(3) The Authority shall, within such period after the end of each financial year as the Department may direct, send copies of the statement of accounts relating to that year to -
(4) The Comptroller and Auditor General shall -
(5) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General's report before the Assembly.".
(2) The statement of accounts shall -
as the Department may, with the approval of the Department of Finance and Personnel, direct.
(3) The Board shall, within such period after the end of each financial year as the Department may direct, send copies of the statement of accounts relating to that year to -
(4) The Comptroller and Auditor General shall -
(5) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General's report before the Assembly.".
(4) The statement of accounts shall -
as the Department may, with the approval of the Department of Finance and Personnel, direct.
(5) The Council shall, within such period after the end of each financial year as the Department may direct, send copies of the statement of accounts relating to that year to -
(6) The Comptroller and Auditor General shall -
(6A) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General's report before the Assembly.".
(2) The statement of accounts shall -
as the Department may, with the approval of the Department of Finance and Personnel, direct.
(3) The Governors shall, within such period after the end of each financial year as the Department may direct, send copies of the statement of accounts relating to that year to -
(4) The Comptroller and Auditor General shall -
(5) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General's report before the Assembly.".
(3) For paragraphs 18 and 19 substitute -
(2) The statement of accounts shall -
as the Department may, with the approval of the Department of Finance and Personnel, direct.
(3) The Executive shall, within such period after the end of each financial year as the Department may direct, send copies of the statement of accounts relating to that year to -
(4) The Comptroller and Auditor General shall -
(5) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General's report before the Assembly.".
(1A) The statement of accounts shall -
as the Department may, with the approval of the Department of Finance and Personnel, direct.
(1B) An industrial training board shall, within such period after the end of each financial year as the Department may direct, send copies of the statement of accounts relating to that year to -
(1C) The Comptroller and Auditor General shall -
(2) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General's report before the Assembly.".
(2) The statement of accounts shall -
as the Department may, with the approval of the Department of Finance and Personnel, direct.
(3) The Agency shall, within such period after the end of each financial year as the Department may direct, send copies of the statement of accounts relating to that year to -
(4) The Comptroller and Auditor General shall -
(5) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General's report before the Assembly.".
(2) The statement of accounts shall -
as the Department may, with the approval of the Department of Finance and Personnel, direct.
(3) The Corporation shall, within such period after the end of each financial year as the Department may direct, send copies of the statement of accounts relating to that year to -
(4) The Comptroller and Auditor General shall -
(5) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General's report before the Assembly.".
(2) The statement of accounts shall -
as the Department may, with the approval of the Department of Finance and Personnel, direct.
(3) The Commission shall, within such period after the end of each financial year as the Department may direct, send copies of the statement of accounts relating to that year to -
(4) The Comptroller and Auditor General shall -
(5) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General's report before the Assembly.".
(2) The statement of accounts shall -
as the Department may, with the approval of the Department of Finance and Personnel, direct.
(3) The Commission shall, within such period after the end of each financial year as the Department may direct, send copies of the statement of accounts relating to that year to -
(4) The Comptroller and Auditor General shall -
(5) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General's report before the Assembly.".
(2) The statement of accounts shall -
as the Department may, with the approval of the Department of Finance and Personnel, direct.
(3) The Executive shall, within such period after the end of each financial year as the Department may direct, send copies of the statement of accounts relating to that year to -
(4) The Comptroller and Auditor General shall -
(5) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General's report before the Assembly.".
4.
In section 128D(1) for paragraph (b) substitute -
5.
In Articles 6 and 7(1) for the words "a local government auditor" and "the auditor" (wherever they occur) substitute "the Comptroller and Auditor General for Northern Ireland".
Short Title | Extent of repeal |
The Fisheries Act (Northern Ireland) 1966 (c. 17) | In section 32(1), the words from ", and the report " to the end. |
The Livestock Marketing Commission Act (Northern Ireland) 1967 (c.21) | Section 10(2). |
The Enterprise Ulster (Northern Ireland) Order 1973 (NI 16). | In Article 10(2), the words from "together with" to the end. |
The Industrial Training Northern Ireland) Order 1984 (NI 9). | In Article 21(3), the words from "and that report" to the end. |
The General Consumer Council (Northern Ireland) Order 1984 (NI 12). | In Schedule 1, paragraph 12(7)(b) and (c). |
The Local Government (Miscellaneous Provisions) (Northern Ireland) Order 1985 (NI 15). | In Schedule 4, the amendments to the Housing (Northern Ireland) Order 1981 and the Fire Services (Northern Ireland) Order 1984. |
The Education and Libraries (Northern Ireland) Order 1986 (NI 3) | In Schedule 15, paragraph 6(6). |
The Recreation and Youth Service (Northern Ireland) Order 1986 (NI 25). | Article 7(3). |
The Audit (Northern Ireland) Order 1987 (NI 5). | Article 8(3)(b). Article 10. |
The Laganside Development (Northern Ireland) Order 1989 (NI 2). | In Schedule 1, in paragraph 19(1), the words from ", and shall include" to the end. |
The Youth Service (Northern Ireland) Order 1989 (NI 22). | Article 6(3). |
The Health and Personal Social Services (Northern Ireland) Order 1991 (NI 1). | Article 22. |
The Social Security Administration (Northern Ireland) Act 1992 (c.8) | Section 117(8)(ga). |
The Industrial Relations (Northern Ireland) Order 1992 (NI 5). | In Schedule 4, in paragraph 16(2), the words from "together with" to the end. |
The Fire Services (Amendment) (Northern Ireland) Order 1993 (NI 7). | Article 3. |
The Arts Council (Northern Ireland) Order 1995 (NI 8). | Article 8(3). |
The Social Security Administration (Fraud) Northern Ireland) Order 1997 (NI 11). | Article 7(2). |
The Museums and Galleries (Northern Ireland) Order 1998 (NI 2). | Article 10(3). |
The Education (Northern Ireland) Order 1998 (NI 13). |
In Schedule 1, paragraph 12(3). In Schedule 3, paragraph 13(3). |
The Health and Safety at Work (Amendment) (Northern Ireland) Order 1998 (NI 18). | In Schedule 1, paragraph 20(7). |
The Government Resources and Accounts Act (Northern Ireland) 2001 (c. 6). |
Section 12. Section 21(4) to (12). |
Crown copyright 2003
Prepared 8 April 2003