| |
PART 5
Procedures for Ensuring Public Accountability
|
|
|
Audit of accounts by Comptroller and Auditor General
|
| |
|
| |
19. (1) The SBCI shall submit its consolidated accounts to the Comptroller and Auditor General for audit within 2 months after the end of the financial year to which they relate, and the Comptroller and Auditor General shall—
|
| |
(a) if he or she is satisfied that the accounts represent a true and fair view of the state of the affairs of the SBCI, so certify, or
|
| |
(b) otherwise qualify the accounts.
|
| |
(2) The SBCI shall present a copy of the consolidated accounts of the SBCI as audited to the Minister as soon as may be and the Minister shall cause a copy of the audited accounts to be laid before each House of the Oireachtas.
|