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1.—(1) The Department must make arrangements for—
(a)a statement of accounts; and
(b)a report,
to be prepared in relation to the Regional Board for the relevant period.
(2) The statement of accounts and report may—
(a)be in such form, and
(b)contain such information,
as the Department consider appropriate.
(3) The Department must, within such time after the end of the relevant period as it considers appropriate, send a copy of the statement of accounts to the Comptroller and Auditor General.
(4) In this paragraph “the relevant period” means the period—
(a)beginning on the 1st April 2021; and
(b)ending immediately before the date on which the dissolution of the Regional Board by section 1 comes into operation.
(5) The Comptroller and Auditor General must—
(a)examine and report on any copy of the statement of accounts received under sub-paragraph (3); and
(b)send a copy of the report to the Department.
(6) The Department must lay before the Assembly—
(a)a copy of the statement of accounts;
(b)a copy of the Comptroller and Auditor General’s report;
(c)a copy of the report mentioned in sub-paragraph (1)(b).
(7) In this paragraph “the Comptroller and Auditor General” means the Comptroller and Auditor General for Northern Ireland.
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