Paragraph 10

The Board shall make arrangements for a statement of accounts to be prepared, in accordance with directions of the Department, in relation to each former body for the period beginning on 31st March 1997 and ending on the appointed day and, subject to those directions, to be submitted to the Comptroller and Auditor General for Northern Ireland.

The Comptroller and Auditor General shall examine, certify and report on the statements of accounts submitted to him under sub-paragraph (1).

The Department shall lay before the Assembly a copy of the certified statements of accounts together with any report thereon of the Comptroller and Auditor General.