4.—(1) In any statutory provision or document—
(a)any reference to a dissolved body (whether general or particular) shall, in relation to any time after the transfer date, be construed as a reference to the Authority; and
(b)any reference which delimits a function of an education and library board by reference to its area shall, in relation to that time, be disregarded.
(2) Sub-paragraph (1) does not apply—
(a)to any reference which is amended by Schedule 3; or
(b)if the context otherwise requires.
(3) Nothing in this Act affects the validity of anything done by, or in relation to, a dissolved body before the transfer date.
(4) Anything which before the transfer date was done by or in relation to a dissolved body shall, if in effect immediately before that day, continue to have effect to the same extent and subject to the same provisions as if it had been done by, or in relation to, the Authority.
(5) Anything (including any legal proceedings) in the process of being done by or in relation to a dissolved body immediately before the transfer date may be continued by or in relation to the Authority.
(6) In the case of an education and library board, this paragraph does not apply where any of paragraphs 5 to 8 of Schedule 2 to the Libraries Act (Northern Ireland) 2008 applies.
5.—(1) The Authority shall make arrangements for a statement of accounts to be prepared in relation to each dissolved body for the relevant period.
(2) Each statement of accounts shall—
(a)be in such form, and
(b)contain such information,
as the Department may direct.
(3) The Authority shall, within such time after the end of the relevant period as the Department may direct, send a copy of each statement of accounts—
(a)to each of the funding departments; and
(b)to the Comptroller and Auditor General.
(4) The Comptroller and Auditor General shall—
(a)examine, certify and report on every statement of accounts received under this paragraph; and
(b)send a copy of each report to each of the funding departments.
(5) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General’s report before the Assembly.
(6) In this paragraph “the relevant period” means the period—
(a)beginning on such day as the Department may direct; and
(b)ending immediately before the transfer date.