16.—(1) The incurring of expenditure by an authority that is not specified in its scheme shall be subject to the prior consent of an tArd-Chláraitheoir and the Minister.
(2) Accounts of an authority shall be audited by the Comptroller and Auditor General.
(3) If, in any financial year of an authority, the expenditure of the authority exceeds its income, the Minister may, with the consent of the Minister for Finance, make a grant to the authority of an amount not exceeding the amount of the excess.
