Agricultural Produce (Cereals) Act, 1933

• Permanent Page URL

Accounts and audits.

102.—(1) The Minister for Industry and Commerce or the Minister for Agriculture (as the case may be) shall cause to be kept in such form as may be approved by the Minister for Finance in respect of every business carried on by him under this Part of this Act all proper and usual accounts of all moneys received or expended by him, including a capital account, revenue account, profit and loss account and a balance sheet.

(2) The accounts of the Minister for Industry and Commerce or the Minister for Agriculture (as the case may be) in respect of every business carried on by him under this Part of this Act shall at the end of every accounting year for such business be audited and be subject to a report by a duly qualified auditor appointed annually by such Minister with the consent of the Minister for Finance, and the fees of such auditor and the expenses generally of such auditor shall be part of the expenses of carrying on such business.

(3) Upon the completion of an audit under this section of the accounts of a Minister carrying on any business under this Part of this Act, such Minister shall cause a copy of the balance sheet and profit and loss account as passed by the auditor and a copy of the auditor's report to be laid before each House of the Oireachtas.