Education (Welfare) Act, 2000

Accounts and audits.

33.—(1) The Board 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 and all such special accounts (if any) as the Minister, with the consent of the Minister for Finance, may direct.

(2) Accounts kept in pursuance of this section shall be submitted, not later than the 31st day of March in the year immediately following the accounting period to which they relate or on such other earlier date as the Minister may, from time to time, specify, by the Board to the Comptroller and Auditor General for audit and, immediately after the audit, a copy of the accounts, and of such other (if any) 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 as soon as may be cause copies thereof to be laid before each House of the Oireachtas.