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Accounts, records and reports of boards.
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27.—(1) Every board shall keep all proper books of accounts and other books and records and shall within three months after the end of every calendar year prepare and transmit to the Minister a statement of accounts (duly audited and certified by an auditor appointed by such board with the consent and approval of the Minister) in respect of such year.
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(2) Every board shall in each calendar year, at such date and in such form as the Minister may direct, make to the Minister a report of its proceedings under this Part of this Act during the preceding calendar year and the Minister shall lay such report before Dáil Eireann.
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