15.—(1) The Commission shall, before 31st May in each year, transmit to the Department and the Comptroller and Auditor-General a document (referred to below as “the annual report and accounts of the Commission”) containing—
(a)a copy of the annual report prepared under paragraph 13; and 0
(b)a copy, certified by the auditors, of the annual statement of accounts prepared under paragraph 14.
(2) The Comptroller and Auditor-General—
(a)shall examine the copy of the annual statement of accounts of the Commission;
(b)may, in connection with such examination, examine any accounts kept by the Commission and any records relating to the accounts; and
(c)shall make a report on the copy of the annual statement of accounts and send the report to the Department.
(3) Subject to sub-paragraph (4), a copy of—
(a)the annual report and accounts of the Commission; and
(b)the report of the Comptroller and Auditor-General under sub-paragraph (2)(c),
shall be laid by the Department before the Assembly.
(4) During the interim period (as defined in section 1(4) of the [1974 c. 28.] Northern Ireland Act 1974) the copies mentioned in sub-paragraph (3) shall, instead, be sent by the Department to the Secretary of State and laid by him before Parliament.
(5) The Department, or where sub-paragraph (4) applies, the Secretary of State shall cause the annual report and accounts of the Commission to be published.