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4.—(1) The provisions of section 15 of the Act of 1921 (examination of appropriation accounts) shall, with the necessary modifications, apply to the examination by the auditor of the appropriation accounts of the Northern Ireland Audit Office as they apply to the examination by the Comptroller and Auditor General of the appropriation accounts of a Northern Ireland Department.
(2) On completion of his examination the auditor shall certify the appropriation account and submit it, together with his report thereon, to the Department for presentation to the Assembly.
(3) During the interim period sub-paragraph (2) shall have effect as if for the words “Department for presentation to the Assembly” there were substituted the words “Secretary of State for presentation to the House of Commons”.
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