AccountsN.I.

14.—(1) The Commissioner must—

(a)keep proper accounts and proper records in relation to the accounts, and

(b)prepare a statement of accounts in respect of each financial year.

(2) The statement of accounts must be in such form, and contain such information, as the Office may, with the approval of the Department of Finance, direct.

(3) The Commissioner must, within such period after the end of each financial year as the Office may direct, send copies of the statement of accounts relating to that year to—

(a)the Office, and

(b)the Comptroller and Auditor General for Northern Ireland.

(4) The Comptroller and Auditor General for Northern Ireland must—

(a)examine, certify and report on every statement of accounts sent to the Comptroller and Auditor General by the Commissioner under this regulation, and

(b)send a copy of the report of the Comptroller and Auditor General for Northern Ireland to the Office.

(5) The Office must lay before the Northern Ireland Assembly—

(a)a copy of the statement of accounts, and

(b)a copy of the report of the Comptroller and Auditor General for Northern Ireland.

(6) In this regulation and regulation 15, “financial year” means—

(a)the period beginning with the day on which the first person appointed as Commissioner takes office and ending with the next 31^st March following that date, and

(b)each successive period of twelve months ending with 31^st March.