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  4. National Surplus (Reserve Fund for Exceptional Contingencies) Act 2019

National Surplus (Reserve Fund for Exceptional Contingencies) Act 2019
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Management and control of Fund and keeping of accounts

4. (1) The Fund shall be managed and controlled by the Minister.

(2) The Minister shall cause to be kept, in such form and manner as the Minister considers appropriate, such accounts in respect of the Fund as he or she determines to be appropriate; not later than 6 months after the end of the financial year to which those accounts relate the Minister shall submit the accounts to the Comptroller and Auditor General for audit.

(3) A copy of the accounts of the Fund so audited, together with a copy of the report thereon of the Comptroller and Auditor General, shall be laid by the Minister before each House of the Oireachtas.