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6.—(1) The Regulator must, in respect of each financial year, prepare a report on the exercise of the Regulator’s functions during the financial year.
(2) The Regulator must prepare accounts in respect of a financial year if the Department so directs.
(3) The Regulator must send a copy of the accounts to the Comptroller and Auditor General.
(4) The Comptroller and Auditor General must examine, certify and report on the accounts and send a copy of the report to the Regulator.
(5) The Regulator must include the accounts and the Comptroller and Auditor General’s report on them in the report prepared by the Regulator in respect of the financial year to which the accounts relate.
(6) The Regulator must prepare that report as soon as possible after the end of the financial year to which it relates.
(7) The Regulator must send to the Department a copy of—
(a)each report prepared by the Regulator under sub-paragraph (1), and
(b)each report prepared by the Official Property Holder under paragraph 6 of Schedule 6.
(8) The Department must lay before the Assembly a copy of each of those reports.
(9) The Regulator must supply the Department with such other reports and information relating to the exercise of the Regulator’s functions as the Department may require.
(10) In this paragraph—
“the Comptroller and Auditor General” means the Comptroller and Auditor General for Northern Ireland;
“financial year” means—
the period beginning with the date on which a person is first appointed as the Regulator and ending with the next 31st March, and
each successive period of 12 months beginning with 1st April.
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