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(3) Notwithstanding anything contained in the next preceding sub-section of this section, but subject to the other provisions of this Act, any money for the time being standing to the account of the fund may be applied in payment of any sums charged on the fund or in making any payments or issues which fall to be made out of the fund.
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(4) Within one year after the expiration of every year of account of the fund, the accounts kept in pursuance of this section for that year shall be submitted for audit to the Comptroller and Auditor-General, and shall be audited in due course by the Comptroller and Auditor-General and when so audited shall be laid, together with the report of the Comptroller and Auditor-General, before each House of the Oireachtas as soon as conveniently may be after the completion of such audit.
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