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Accounts and audits.
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15.—(1) The Board shall keep in such form as may be approved of 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 form as aforesaid all such special accounts as the Minister, on his own motion, or at the request of the Minister for Finance, shall from time to time direct and the Board shall ensure that separate accounts shall be kept by any subsidiary body that may be established by the Board under this Act.
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(2) Accounts kept in pursuance of this section, other than accounts kept by a subsidiary body established by the Board under this Act, shall be submitted as soon as may be after the end of the accounting period by the Board 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 kept pursuant to this section 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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