Regional Technical Colleges Act, 1992

Accounts and audits.

16.—(1) The college shall keep, in such form as may be approved by the Minister with the concurrence of the Minister for Finance, all proper and usual accounts of all moneys received or expenditure incurred by it and, in particular, shall keep in such form as may be specified by the Minister such special accounts as the Minister or the vocational education committee with the agreement of the Minister may from time to time direct.

(2) Accounts kept in pursuance of this section shall be submitted annually by the college to the Comptroller and Auditor General for audit on a date not later than the 30th day of April in the year following the year to which the accounts relate.

(3) Immediately after the audit a copy of the accounts and of such other accounts, if any, as the Minister or the vocational education committee has directed to be kept, together with a copy of the report of the Comptroller and Auditor General thereon, shall be presented by the college to the vocational education committee and to the Minister.

(4) The Minister shall cause copies of the accounts presented under this section by the college, together with copies of the report of the Comptroller and Auditor General thereon, to be laid before each House of the Oireachtas.