13.—(1) The Commissioner must—
(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 must—
(a)be in such form; and
(b)contain such information,
as the Department may direct.
(3) The Commissioner must, 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 must—
(a)examine, certify and report on every statement of accounts sent to him or her by the Commissioner under this paragraph; and
(b)send a copy of the report to the Department.
(5) The Department must lay a copy of the statement of accounts and of the Comptroller and Auditor General’s report before the Assembly.
(6) In this paragraph and paragraph 14 “financial year” means—
(a)the period beginning with the day on which the first person appointed under section 1(2) takes office and ending with the next 31st March following that date; and
(b)each successive period of 12 months ending with 31st March.
(7) In this paragraph “the Comptroller and Auditor General” means the Comptroller and Auditor General for Northern Ireland.