10.—(1) The Board shall keep proper accounts and other records in relation thereto.
(2) In respect of each financial year—
(a)the Board shall prepare and submit to the Comptroller and Auditor General for Northern Ireland 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 and shall before that date send a copy thereof to the Department;
(b)the Comptroller and Auditor General for Northern Ireland shall examine and certify the statement of accounts submitted to him by the Board and shall send copies of the accounts so certified and any report of his thereon to the Department; and
(c)the Department shall lay before the Assembly a copy of the certified statement of accounts of the Board together with a copy of any report thereon of the Comptroller and Auditor General for Northern Ireland.
(3) The Comptroller and Auditor General for Northern Ireland in the discharge of his functions under this Article shall have right of access to the books, accounts and records of the Board and may require from any member or officer or former member or officer of the Board such information relating to the affairs of the Board as he may think necessary for the proper performance of those functions.
(4) For the purposes of this Order, the financial year of the Board shall be the period of 12 months ending at midnight on 31st March; but the first financial year of the Board shall be the period beginning with the appointed day and ending at midnight on 31st March next following that day.