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Accounts and audits.
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51.—(1) The Authority shall keep, in such form as may be approved by the Minister with the consent of the Minister for Finance, all proper and usual accounts of all moneys received or expended by it, including an income and expenditure account, a balance sheet and, in particular, all such special accounts as the Minister on his own motion or at the request of the Minister for Finance, may from time to time direct.
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(2) Accounts kept in pursuance of this section shall be submitted annually by the Authority to the Comptroller and Auditor General for audit and, immediately after the audit, a copy of the income and expenditure account, the balance sheet and any other accounts kept pursuant to a direction of the Minister, together with the report of the Comptroller and Auditor General on the accounts, shall be presented to the Minister who shall cause copies thereof to be laid before each House of the Oireachtas.
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