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Accounts and audits.
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8.—(1) The Agency shall keep, in such form as may be approved of by the Minister with the consent of the Minister for Finance, all proper and usual accounts of all moneys received or expended by it, including in particular 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 (not later than a date specified by the Minister) by the Agency to the Comptroller and Auditor General for audit and, immediately after the audit, a copy of the accounts (and of any accounts kept pursuant to a direction of the Minister), together with the report of the Comptroller and Auditor General on the accounts, shall be sent by the Agency to the Minister.
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(3) The Minister shall cause copies of accounts presented to him under this section, together with copies of the report of the Comptroller and Auditor General thereon, to be laid before each House of the Oireachtas.
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(4) The Agency shall, whenever so requested by the Minister, permit any person appointed by him to examine the books and accounts of the Agency in respect of any period and shall facilitate any such examination.
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