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Accounts and audits of Commission
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518. (1) The chief executive officer, in consultation with the Governing Board, shall—
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(a) submit estimates of the income and expenditure of the Commission to the Minister in such form, in respect of such periods, and at such times, as may be specified by the Minister, and
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(b) provide to the Minister any information which the Minister may require regarding those estimates or regarding the proposals and plans of the Commission in respect of a period specified by the Minister.
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(2) The chief executive officer shall keep, in such form and in respect of such accounting periods as may be approved of by the Minister, with the consent of the Minister for Public Expenditure, National Development Plan Delivery and Reform, all proper and usual accounts of moneys received and spent by the Commission, including an income and expenditure account and a balance sheet.
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(3) The chief executive officer or other member of the staff of the Commission to whom duties relating to accounts have been assigned shall, whenever so required by the Minister, permit any person appointed by the Minister to examine the accounts of the Commission in respect of any financial year, or other period, and shall facilitate any such examination, and the Commission shall pay to the Minister such fee for the examination as may be fixed by the Minister.
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(4) The accounts of the Commission shall be signed by the chief executive officer as soon as practicable after, but not later than 3 months after, the end of the accounting period to which they relate, and shall be submitted by him or her to the Comptroller and Auditor General for audit.
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(5) A copy of the accounts and the report of the Comptroller and Auditor General on them shall be presented to the chief executive officer and the Minister, by the Comptroller and Auditor General, as soon as practicable, and the Minister shall cause a copy of the accounts and report to be laid before each House of the Oireachtas and shall cause a copy to be sent to the relevant Oireachtas Committee.
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