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Accounts and Audits.
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14.—(1) An Chomhairle shall, in such form as may be approved by the Minister, with the concurrence of the Minister for Finance, keep all proper and usual accounts of all moneys received or expended by it and in particular shall keep in such form as aforesaid all such special accounts as the Minister may from time to time direct.
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(2) Accounts kept in pursuance of this section shall be submitted annually by An Chomhairle to the Comptroller and Auditor General for audit at such times as the Minister, with the concurrence of the Minister for Finance, directs and the said accounts, when so audited, shall, together with the report of the Comptroller and Auditor General thereon, be presented to the Minister who shall cause copies thereof to be laid before each House of the Oireachtas.
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