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Accounts of Council
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38. (1) The Council shall keep, in such form and in respect of such accounting periods as may be approved by the Minister and the Minister for Public Expenditure and Reform, all proper and usual accounts of moneys received and expended by it, including an income and expenditure account and a balance sheet.
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(2) Not later than 3 months after the end of each accounting period, the Council shall submit the accounts kept under this section in respect of that period, signed by the Secretary, to the Comptroller and Auditor General for audit.
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(3) Immediately after the audit by the Comptroller and Auditor General of the accounts submitted to him or her in accordance with subsection (2), the Council shall present to the Minister copies of—
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(a) the audited accounts, including the income and expenditure account, the balance sheet and such other (if any) accounts kept under this section as the Minister, after consulting with the Minister for Public Expenditure and Reform, may direct, and
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(b) the report of the Comptroller and Auditor General on the accounts.
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(4) As soon as practicable after the presentation to him or her of the audited accounts of the Council and the report of the Comptroller and Auditor General thereon, the Minister shall cause copies of them to be laid before each House of the Oireachtas.
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