AccountsN.I.
12.—(1) The Council shall keep accounts in such form as the Department may determine.N.I.
(2) The Council shall prepare annual accounts in respect of each financial year in such form as the Department may determine.
(3) The Council shall send copies of the annual accounts to the Department and the Comptroller and Auditor General within such period after the end of the financial year to which the accounts relate as the Department may determine.
(4) The Comptroller and Auditor General shall examine, certify and report on the annual accounts and lay copies of the accounts and of his report before the Assembly.
(5) In this paragraph and paragraph 13 “financial year” means—
(a)the period beginning with the date on which the Council is established and ending with the next 31st March following that date; and
(b)each successive period of twelve months ending with 31st March.