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Estimates of Authority's receipts and payments. 19.(1) The Authority shall keep, in such form as the Ministry with the approval of the Ministry of Finance may direct, accounts of all moneys received and of all moneys paid out by it. (2) In respect of each financial year (a)the Authority shall prepare and submit annually to the Ministry, accounts in such form and containing such information as the Ministry may direct; (b)an officer appointed by the Ministry shall audit the accounts submitted under paragraph (a) and the Ministry shall transmit an audited statement of accounts to the Comptroller and Auditor-General for Northern Ireland who shall examine it; (c)the Ministry shall lay before each House of Parliament copies of the statement of accounts examined by the Comptroller and Auditor-General for Northern Ireland together with his report, if any, on it. (3) The Comptroller and Auditor-General for Northern Ireland in the discharge of his functions under subsection (2)(b) may examine any accounts of the Authority and any records relating thereto and any report thereon of the officer appointed by the Ministry under that subsection. (4) The Ministry may confer on the officer appointed to audit the accounts of the Authority such rights of access to, and production of, books, accounts and other documents as may be specified by the Ministry and such rights to require from any member or officer or former member or officer of the Authority such information relating to the affairs of the Authority as the Ministry may think necessary for the proper performance of the duties of the officer so appointed. (5) The Ministry may, with the approval of the Ministry of Finance, make such regulations for the purposes of this section as it considers necessary and such regulations may prescribe the times at which accounts shall be submitted under this section to the Ministry and to the Comptroller and Auditor-General for Northern Ireland.][
© 1969 Crown Copyright
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