Qualifications (Education and Training) Act, 1999

• Permanent Page URL

Accounts.

57.—(1) A relevant body shall keep, in such form as may be approved of by the Minister, all proper and usual accounts and records of all moneys received or expended by it.

(2) Accounts kept pursuant to subsection (1) shall, to the extent directed by the Comptroller and Auditor General, be submitted annually by a relevant body for audit to the Comptroller and Auditor General, by such date as the Comptroller and Auditor General may from time to time determine and, immediately after the audit, a copy of the accounts, together with a copy of the report of the Comptroller and Auditor General on the accounts, shall be presented by the relevant body to the Minister, and in the case of the Higher Education and Training Awards Council and the Further Education and Training Awards Council, copies shall also be provided by them to the Authority.

(3) A relevant body shall cause copies of the accounts provided under this section to the Minister, together with copies of the report of the Comptroller and Auditor General on those accounts, to be laid before each House of the Oireachtas.