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(2) The Institute shall, for the purposes of this section, 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 moneys received or expended by it, including an income and expenditure account and, in particular, shall keep all such special accounts as the Minister may from time to time direct.
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(3) Accounts kept by the Institute in pursuance of this section shall be presented with the accounts referred to in section 16(2) of the Principal Act to the Comptroller and Auditor General for audit and, immediately after the audit, a copy of the income and expenditure account and of such other (if any) accounts kept pursuant to this section 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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