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Accounts and audits.
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18.—(1) An tÚdarás shall keep, in such form as may be approved by the Minister with the concurrence of the Minister for Finance, all proper and usual accounts of all moneys received or expended by it, including an income and expenditure account and a balance sheet, and, in particular, shall keep in such approved form 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) Not later than four months after the expiration of the year to which they relate accounts kept under this section shall be submitted by an tÚdarás to the Comptroller and Auditor General for audit and, immediately after the audit, a copy of the income and expenditure account and of the balance sheet and of such other (if any) of the accounts as the Minister, after consultation with the Minister for Finance, may direct and a copy of the Comptroller and Auditor General's report 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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