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51. Presentation of financial statements and audit reports

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(1)

As soon as the accounts of the Board and the financial statements have been audited in accordance with the provisions of this Act, a copy of the audited financial statements signed by the Chairman, together with a copy of any report made by the auditor, shall be submitted to the Minister.

(2)

Where the Auditor-General has not been appointed to be the auditor a copy of the audited financial statements and any report made by the auditor shall be forwarded to the Auditor-General at the same time as they are submitted to the Board.

(3)

The Minister shall cause a copy of the audited financial statements and of the auditor’s report to be presented to Parliament.

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