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Final accounts of Racing Board.
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73.—(1) As soon as may be after the establishment day the Authority shall cause to be prepared in such form as may be approved of by the Minister all proper and usual accounts of all moneys received or expended by the Racing Board in the accounting year, or the part of an accounting year, of the Racing Board ending immediately before the establishment day.
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(2) Accounts prepared pursuant to this section shall be submitted as soon as may be by the Authority to an auditor for audit and, immediately after the audit, a copy of the profit and loss account and of the balance sheet and of such other (if any) of the accounts as the Minister may direct and a copy of the auditor'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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