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.N.I.
(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.