Commission to Inquire into Child Abuse (Amendment) Act 2005

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Accounts and audits.

31.—(1) The Board 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 and records of moneys received or expended by it.

(2) Accounts kept in pursuance of this section shall be submitted not later than 3 months after the end of the accounting period to which they relate by the Board to the Comptroller and Auditor General for audit and, immediately after the audit, a copy of such of the accounts as the Minister directs, together with the report of the Comptroller and Auditor General thereon, shall be presented by the Board to the Minister.

(3) The Minister shall cause copies of the accounts and the report presented to him or her under subsection (2) to be laid before each House of the Oireachtas not later than 3 months after his or her receipt of them.