60 Financial control, accounts and audit

60  Financial control, accounts and audit

(1)     In so far as such provision has not been made, an Act of the Assembly or other Northern Ireland legislation shall make provision—

(a)     for proper accounts to be prepared by the Northern Ireland departments, and by other persons to whom sums are paid directly out of the Consolidated Fund of Northern Ireland, of their expenditure and receipts;

(b)     for the Department of Finance and Personnel to prepare an account of payments into and out of the Fund;

(c)     for the Comptroller and Auditor General for Northern Ireland to exercise, or ensure the exercise

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