National Sports Campus Development Authority Act 2006
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Accounts and audits. |
20.— (1) The Authority 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— | |
(a) all moneys received or expended by the Authority, and | ||
(b) all property, assets and liabilities of the Authority, | ||
including an income and expenditure account and a balance sheet and, in particular, shall keep such special accounts (if any) as the Minister may from time to time direct. | ||
(2) Accounts kept in pursuance of this section, signed by the Chief Executive, shall be submitted by the Authority to the Comptroller and Auditor General for audit as soon as may be, but not later than 3 months, after the end of the financial year of the Authority to which the accounts relate. | ||
(3) When so audited, a copy of the accounts together with a copy of the report of the Comptroller and Auditor General thereon shall be presented by the Authority to the Minister who shall, as soon as may be but not later than 3 months thereafter, cause copies of them to be laid before each House of the Oireachtas. | ||
(4) The Chief Executive shall, whenever he or she is so required by the committee of Dáil Éireann established under the Standing Orders of Dáil Éireann to examine and report to Dáil Éireann on the appropriation accounts and reports of the Comptroller and Auditor General, give evidence to that committee on— | ||
(a) the regularity and propriety of the transactions recorded or required to be recorded in any book or other record of account subject to audit by the Comptroller and Auditor General which the Chief Executive or the Authority is required to keep under this section, | ||
(b) the economy and efficiency of the Authority in the use of its resources, | ||
(c) the systems, procedures and practices employed by the Authority for the purpose of evaluating the effectiveness of its operations, and | ||
(d) any matter affecting the Authority referred to in a special report of the Comptroller and Auditor General under section 11(2) of the Comptroller and Auditor General (Amendment) Act 1993 or in any other report of the Comptroller and Auditor General (in so far as it relates to a matter specified in paragraph (a), (b) or (c)) that is laid before Dáil Éireann. | ||
(5) In the performance of his or her duties under subsection (4), the Chief Executive shall not question or express an opinion on the merits of any policy of the Government or a Minister of the Government or on the merits of the objectives of such a policy. |