Galway Harbour Act, 1935

Accounts and returns.

56.—(1) The Board shall prepare accounts in such form, for such period, and including such particulars as the Minister may from time to time direct.

(2) The accounts when so prepared as aforesaid shall be open to the inspection of the public at all reasonable hours on payment of a sum of one shilling for every such inspection.

(3) The Board shall, within three months after the date to which such accounts have been prepared or within twenty-one days next after the completion of the audit of accounts, whichever may be the longer period, send to the Minister two copies of the accounts to be kept under this section.

(4) The Board shall furnish to the Minister such returns, statistics or information relating to the Harbour as he may require.

(5) If and whenever the Board fails to send two copies of the accounts to the Minister within the period specified in that behalf in this section, or fails to furnish any returns, statistics or information required by the Minister under this section within a reasonable period, the Board shall be liable for every week or part of a week in which it so makes default to a penalty not exceeding twenty pounds recoverable at the suit of the Minister in the District Court.

(6) So much of sections 89, 90 and 91 of the Commissioners Clauses Act, 1847, as would confer rights on creditors other than mortgagees and so much thereof as would authorise inspection of books and documents by persons other than Commissioners or mortgagees shall not apply.

(7) An audit shall be deemed to be completed when the auditor, having audited the accounts, shall have appended his signature with the date thereof at the foot of the balance sheet in the books of the Board.