11.—(1) The Commissioner shall—N.I.
(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) The Commissioner 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.
(4) The Comptroller and Auditor General shall—
(a)examine, certify and report on every statement of accounts sent to him by the Commissioner 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.
(6) In this paragraph and paragraph 12 “financial year” means—
(a)the period beginning with the day on which the first person appointed under Article 5(2) takes office and ending with the next 31st March following that date, and
(b)each successive period of twelve months ending with 31st March.
Modifications etc. (not altering text)
C1Sch. 2 para. 11: transfer of functions (8.5.2016) by The Departments (Transfer of Functions) Order (Northern Ireland) 2016 (S.R. 2016/76), art. 1(2), Sch. 1 Pt. 2 (with art. 9(2))