14.—(1) The Department may make payments to the Board out of money appropriated for this purpose.
(2) Payments under this paragraph shall be made on such terms and conditions as the Department may, with the approval of the Department of Finance and Personnel, determine.
(3) Subject to sub-paragraph (4), the Board shall pay to the Department all sums received by it in the course of, or in connection with, the carrying out of its functions.
(4) Sub-paragraph (3) shall not apply to such sums, or sums of such description, as the Department may, with the approval of the Department of Finance and Personnel, direct.
(5) Any sums received by the Department under sub-paragraph (3) shall be paid into the Consolidated Fund.
(6) If the Department makes a direction under sub-paragraph (4), sums which are the subject of the direction shall be applied by the Board for the purposes of this Order, subject to such terms and conditions as the Department may determine.
15.—(1) The Board shall–
(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 shall–
(a)be in such form; and
(b)contain such information;
as the Department may, with the approval of the Department of Finance and Personnel, direct.
(3) The Board shall, 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 for Northern Ireland.
(4) The Comptroller and Auditor General shall–
(a)examine, certify and report on every statement of accounts sent to him by the Board under this paragraph; and
(b)send a copy of his report to the Department.
(5) The Department shall lay a copy of the statement of accounts and of the Comptroller and Auditor General’s report before the Assembly.