Nurses Act, 1985

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Accounts of Board.

21.—(1) The Board shall keep all proper accounts of all income and expenditure of the Board and of the sources of such income and the subject matter of such expenditure and the Board shall keep all proper accounts of property, assets and liabilities of the Board.

(2) The accounts of the Board shall be audited at least once in every year by an auditor appointed for that purpose by the Minister and the fees of such auditor and the expenses generally of such audit shall be paid by the Board as soon as may be after each such audit.

(3) As soon as may be after each audit under this section, a copy of the accounts of the Board and the auditor's certificate and report thereon shall be given to the Minister.

(4) As soon as may be after each audit under this section, the Board shall cause such accounts and the auditor's certificate and report thereon to be printed, published and put on sale, and immediately after each such publication, a copy of such accounts and such certificate and report thereon as so printed and published shall be laid before each House of the Oireachtas.