13.—(1) The Council shall keep, in such form as the Department may direct, accounts of all moneys received and all moneys paid out by it.
(2) In respect of each financial year—
(a)the Council shall prepare and submit to the Comptroller and Auditor General and the Department a statement of accounts before such date, in such form and containing such information as the Department, with the approval of the Department of Finance and Personnel, may direct;
(b)the Comptroller and Auditor General shall examine and certify the statement of accounts submitted to him by the Council; and
(c)the Department shall lay before the Assembly a copy of the certified statement of accounts of the Council together with a copy of any report thereon of the Comptroller and Auditor General.
(3) The Comptroller and Auditor General in the discharge of his functions under this paragraph shall have right of access to the books, accounts and records of the Council and may require from any member or officer or former member or officer of the Council such information relating to the affairs of the Council as he may think necessary for the proper performance of those functions.
(4) In this paragraph “Comptroller and Auditor General” means the Comptroller and Auditor General for Northern Ireland.