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Accounts and audits.
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10.—(1) The Agency shall keep, in such form as may be approved of 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, in particular, all such special accounts as the Minister may, of his own volition or at the request of the Minister for Finance, direct from time to time.
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(2) Accounts kept in pursuance of this section shall be submitted annually (not later than a date specified by the Minister) by the Agency to the Comptroller and Auditor General for audit and, immediately after the audit, a copy of such of those accounts, or of such extracts from such accounts as the Minister may specify, together with a copy of the Comptroller and Auditor General's report on the accounts, shall be presented to the Minister who shall cause copies of the documents so presented to be laid before each House of the Oireachtas.
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