|
|
Accounts and audits.
|
23.—(1) Following the agreement of the Board, the director general shall—
|
|
| |
(a) submit estimates of income and expenditure, relating to the performance of its functions, to the Minister in the form, in respect of the periods and at the times that the Minister may require, and
|
|
| |
(b) furnish to the Minister any information that the Minister may require in relation to those estimates.
|
|
| |
(2) The director general, under the direction of the Board, shall cause to be kept in respect of the accounting periods that may be approved of by the Minister with the consent of the Minister for Finance, all proper and usual books or other records of account of—
|
|
| |
(a) all income and expenditure of the Board,
|
|
| |
(b) the sources of the income and the subject matter of the expenditure, and
|
|
| |
(c) the property, assets and liabilities of the Board,
|
|
| |
and shall keep, and account to the Board for, all such special accounts as the Minister or the Board, with the consent of the Minister, may from time to time direct to be kept.
|
|
| |
(3) The accounts of the Board for each financial year shall—
|
|
| |
(a) be prepared in the form and manner that the Minister may specify, and
|
|
| |
(b) be prepared by the director general and approved by the Board as soon as practicable, but not later than 3 months after the end of the financial year to which they relate, for submission to the Comptroller and Auditor General for audit,
|
|
| |
and a copy of the accounts and the auditor's report shall be presented to the Board and to the Minister as soon as practicable.
|
|
| |
(4) The Minister shall cause a copy of the accounts and the auditor's report referred to in subsection (3) to be laid before each House of the Oireachtas.
|
