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Accounts and audits
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39. (1) The Authority shall keep, or cause to be kept, in such form as may be approved by the Minister, with the consent of the Minister for Public Expenditure, National Development Plan Delivery and Reform, all proper and usual accounts (in this section referred to as “annual accounts”) of all moneys received or expended by it and, in particular, shall keep in such form as may be approved by the Minister accounts and records of—
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(a) all income and expenditure of the Authority,
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(b) the source of all income and the subject matter of the expenditure,
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(c) all property, assets and liabilities of the Authority, and
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(d) such other special accounts (if any) as the relevant Minister may, with the consent of the Minister for Public Expenditure, National Development Plan Delivery and Reform, from time to time direct.
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(2) Annual accounts shall be submitted by the Authority, not later than 1 March in the year immediately following the financial year to which they relate or on such earlier date as the Minister may from time to time specify, for audit to the Comptroller and Auditor General.
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(3) Within one month of the Comptroller and Auditor General issuing an audit certificate for the accounts of the Authority, a copy of—
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(a) the accounts, and
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(b) the report of the Comptroller and Auditor General on the accounts,
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shall be presented to the Minister who, within 2 months after their receipt, shall cause copies of them to be laid before each House of the Oireachtas.
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(4) The Authority shall furnish to the Minister any information the Minister may require it to furnish in respect of any balance sheet, account or report of the Authority.
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(5) The Board and the chief executive and other members of staff of the Authority, whenever so requested by the Minister, shall—
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(a) permit any person appointed by the Minister to examine the books or other records of account of the Authority in respect of any financial year or other period, and
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(b) facilitate the examination,
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and the Authority shall pay such audit fee as may be fixed by the Minister for the examination.
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