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Accounts and audits.
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20.—(1) The Board shall keep in such form as shall be approved by the Minister, after consultation with the Minister for Finance, all proper and usual accounts of all moneys received or expended by it and, in particular, shall keep in such form as aforesaid all such special accounts as the Minister on his own motion, or at the request of the Minister for Finance, shall from time to time direct.
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(2) Accounts kept in pursuance of this section shall be submitted annually by the Board to the Comptroller and Auditor General for audit at such times as the Minister, with the concurrence of the Minister for Finance, directs and the said accounts, when so audited, shall, together with the report of the Comptroller and Auditor General thereon, be presented to the Minister who shall cause copies thereof to be laid before each House of the Oireachtas.
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