Data Protection Act 2018

Accounts of Commission

23. (1) The Commission shall keep, in such form as may be approved by the Minister with the consent of the Minister for Public Expenditure and Reform, all proper and usual accounts of all money received or expended by it and, in particular, shall keep in such form as aforesaid all such special accounts as the Minister may, with the consent of the Minister for Public Expenditure and Reform, from time to time direct.

(2) Accounts kept in accordance with this section shall be submitted, not later than 1 April in the year immediately following the financial year to which they relate or on such earlier date as the Minister may from time to time specify, by the Commission to the Comptroller and Auditor General for audit and, immediately after the audit, a copy of the accounts, and of such other special accounts (if any) kept in accordance with this section as the Minister, after consultation with the Minister for Public Expenditure and Reform, may direct and a copy of the Comptroller and Auditor General’s report on the accounts shall be presented to the Minister and the Commission shall, as soon as may be thereafter, cause copies thereof to be laid before each House of the Oireachtas.

(3) Subject to subsections (4) and (5), subsections (1) and (2) shall cease to have effect on the date of the coming into operation of section 176 (b).

(4) Accounts kept in accordance with this section that relate to the period specified under subsection (5) shall be submitted by the Commission to the Comptroller and Auditor General for audit not later than 3 months after the date of the coming into operation of section 176 (b).

(5) The Minister may, for the purposes of subsection (4), specify a period which—

(a) shall end on the date immediately preceding the date of the coming into operation of section 176 (b), and

(b) may be longer or shorter than a financial year of the Commission.