National Institute For Higher Education, Dublin, Act, 1980

Accounts and audits.

14.—(1) The Institute 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 expenditure incurred by it and, in particular, shall keep in such form as aforesaid such special accounts as the Minister may from time to time direct.

(2) Accounts kept in pursuance of this section shall be submitted annually by the Institute to the Comptroller and Auditor General for audit on a date not later than the thirtieth day of April in the year following the year to which the accounts relate and, immediately after the audit, a copy of the accounts and of such other accounts, if any, as the Minister has directed to be kept, together with a copy of the report of the Comptroller and Auditor General on the accounts shall be presented by the Institute to the Minister.

(3) The Minister shall cause copies of the accounts presented to him under this section by the Institute, together with copies of the report of the Comptroller and Auditor General thereon, to be laid before each House of the Oireachtas.