Family Support Agency Act, 2001
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Accounts and audits. |
25.—(1) The chief executive, following the agreement of the Agency, shall submit estimates of income and expenditure to the Minister in such form, in respect of such periods and at such times as may be required by the Minister and shall furnish to the Minister any information which the Minister may require in relation to such estimates, including proposals and future plans relating to the discharge by the Agency of its functions over a period of years, as required. | |
(2) The chief executive, under the direction of the Agency, shall cause to be kept, on a continuous basis proper books or other records of account of all income and expenditure of the Agency, and of the sources of such income and the subject matter of such expenditure, and of the property, assets and liabilities of the Agency and shall keep and shall account to the Agency for all such special accounts as the Minister or the Agency, with the consent of the Minister, may from time to time direct should be kept. | ||
(3) (a) The Agency, the chief executive and any relevant member of the staff of the Agency shall, whenever so requested by the Minister, permit any person appointed by the Minister to examine the books or other records of account of the Agency in respect of any financial year or other period and shall facilitate any such examination, and the Agency shall pay such fee therefor as may be fixed by the Minister. | ||
(b) In this subsection “relevant member of the staff of the Agency” means a member of the staff of the Agency in respect of whom there has been duly assigned duties which relate to the books or other records of account referred to in paragraph (a). | ||
(4) The accounts of the Agency for each financial year shall be prepared, in such a form and manner as may be specified by the Minister, by the chief executive and approved by the Agency as soon as practicable but not later than 3 months after the end of the financial year to which they relate for submission to the Comptroller and Auditor General for audit. | ||
(5) Immediately after the audit referred to in subsection (4), a copy of the accounts referred to in that subsection and a copy of the report of the Comptroller and Auditor General on the accounts shall be presented to the members of the Agency and to the Minister and the Minister shall cause copies thereof to be laid before each House of the Oireachtas. | ||
(6) The financial year of the Agency shall be the period of 12 months ending on 31 December in any year, and for the purposes of this section and section 27 the period commencing on the establishment day and ending on the following 31 December is deemed to be a financial year. |