Children Act, 2001

Accounts and audits of Board.

241.—(1) The Board shall keep—

(a) in such form and in respect of such accounting periods as may be approved of by the Ministers, with the consent of the Minister for Finance, all proper and usual accounts (including an income and expenditure account and balance sheet) of the resources of the Board and of all monies received or expended by it, and

(b) such special accounts as the Ministers may from time to time direct.

(2) (a)  Accounts kept in pursuance of this section shall be submitted by the Board to the Comptroller and Auditor General not later than 3 months after the end of each accounting year.

(b)  A copy of the income and expenditure account and of the balance sheet and of such other (if any) of its accounts as the Ministers may direct, together with a copy of the report of the Comptroller and Auditor General on the accounts, shall be presented to the Ministers as soon as may be.

(c)  The Minister shall cause copies of each of the documents aforesaid to be laid before each House of the Oireachtas.