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Libraries Act (Northern Ireland) 2008
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16—(1) The Authority 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 Department may, with the approval of the Department of Finance and Personnel, direct.
(3) The Authority shall, within such period after the end of each financial year as the Department may direct, send copies of the statement of accounts relating to that year to—
(a)the Department; and
(b)the Comptroller and Auditor General
(4) The Comptroller and Auditor General shall—
(a)examine, certify and report on every statement of accounts received under sub-paragraph (3)(b); and
(b)send a copy of that report to the Department.
(5) The Department 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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