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Institutes of Technology Act 2006

Amendment of section 17 of DIT Act.

44.— The DIT Act is amended by substituting the following section for section 17:

“Keeping of accounts and records.

17.— (1) The Institute shall keep, in such form as may be approved by An tÚdarás, all proper and usual accounts and records of all income received or expenditure incurred by it.

(2) Accounts kept in pursuance of subsection (1) shall, to the extent directed by the Comptroller and Auditor General, be submitted annually by the Institute to the Comptroller and Auditor General, for audit, by such date as the Comptroller and Auditor General may from time to time determine, and, immediately after the audit, a copy of the accounts, together with a copy of the report of the Comptroller and Auditor General on the accounts, shall be presented by the Institute to An tÚdarás and to the Minister.

(3) The Minister shall cause copies of the accounts presented under this section to the Minister by the Institute, together with copies of the report of the Comptroller and Auditor General on those accounts, to be laid before each House of the Oireachtas.”.