Slaughter of Cattle and Sheep Act, 1934

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Accounts and audits of businesses carried on by the Minister.

39.—(1) The Minister shall cause to be kept, in respect of every business carried on by him under this part of this Act, all proper and usual accounts (in such form as shall be approved of by the Minister for Finance) of all moneys received or expended by him, including a capital account, revenue account, profit and loss account and a balance sheet.

(2) The accounts of the Minister in respect of every business carried on by him under this Part of this Act shall, at the end of every accounting year for such business, be transmitted to the Comptroller and Auditor-General, who shall audit, certify and report upon such accounts.

(3) Upon the completion of an audit under this section of the accounts of any business carried on by the Minister under this Part of this Act, the Minister shall cause a copy of the balance sheet and profit and loss account as passed by the Comptroller and Auditor-General and a copy of his report to be laid before each House of the Oireachtas.