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Accounts and annual report.
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29.—(1) In accordance with good accounting practice, the Commission shall keep, in such form as may be approved 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 an income and expenditure account and balance sheet.
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(2) (a) Within 3 months of the end of each financial year, the Commission shall submit accounts kept under subsection (1) in respect of that financial year to the Comptroller and Auditor General for audit.
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(b) Within 42 days of the accounts being audited by the Comptroller and Auditor General, they shall, together with the report of the Comptroller and Auditor General on those accounts, be presented by the Commission to the Minister.
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(c) The Minister shall cause copies of the accounts and report referred to in paragraph (b) to be laid before each House of the Oireachtas within 3 months of being presented them.
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(3) The Commission shall, when presenting the report referred to in subsection (2)(b) to the Minister, present a report to the Minister in relation to—
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(a) the performance of its functions, including decisions taken following the receipt of advice from the Council, in the previous financial year, and
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(b) its proposed work programme for the following year, with reference to progress on the strategy statement.
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(4) The financial year of the Commission shall be the period of 12 months ending on 31 December in any year, and for the purposes of this section the period commencing on the establishment day and ending on the following 31 December shall be deemed to be a financial year.
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(5) The Commission shall supply the Minister with such information relating to the performance of its functions as the Minister shall from time to time request.
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