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Accounts and audits.
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15.—(1) An Bord shall keep, in such form as may be approved by the Minister, with the consent of the Minister for Finance, 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 and records as the Minister may from time to time determine.
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(2) Accounts kept in pursuance of this section shall be submitted annually to the Comptroller and Auditor-General for audit and immediately after such audit a copy of the income and expenditure account and of the balance sheet and of such other, if any, of the accounts as the Minister, after consultation with the Minister for Finance, may direct and a copy of the Comptroller and Auditor-General's Report on the accounts shall be presented to the Minister who shall cause copies thereof to be laid before each House of the Oireachtas.
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