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The Strategic Investment and Regeneration of Sites (Northern Ireland) Order 2003
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17.—(1) A development corporation shall –
(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 shall –
(a)be in such form; and
(b)contain such information,
as the Office may, with the approval of the Department of Finance and Personnel, direct.
(3) A development corporation shall, 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 shall –
(a)examine, certify and report on every statement of accounts sent to him by a corporation under this paragraph; and
(b)send a copy of his report to the Office.
(5) The Office shall lay a copy of the statement of accounts and of the Comptroller and Auditor General’s report before the Assembly.
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