Tourist Traffic Act, 1939

Accounts and audits.

10.—(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 of his own motion or at the request of the Minister for Finance shall from time to time direct.

(2) The accounts of the Board for each year shall be audited within ninety days, or such longer time as the Minister shall in any particular case allow, after the end of such year and shall be the subject of a report by duly qualified auditors appointed annually for the purpose by the Minister, with the consent of the Minister for Finance, and the fees of such auditors and the expenses generally of such audits shall be paid by the Board.

(3) Immediately after every audit under this section of the accounts of the Board, the Board shall send to the Minister a copy of the balance sheet and profit and loss account as passed by the auditors together with a copy of the auditors' report, and the Minister shall lay copies of the said documents before each House of the Oireachtas and shall also publish and put on sale the said documents.