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Dormant Accounts Act, 2001
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Accounts and audits.

46.—(1) The Agency shall, in relation to the Fund, keep in a form that may be specified by the Minister for Finance all proper and usual accounts of all moneys received or expended by the Agency and, in particular, shall keep any special accounts that the Minister for Finance may from time to time direct.

(2) The accounts kept in accordance with subsection (1) shall include a record of the costs and expenses incurred by the Agency in the management and control of the Fund.

(3) Accounts kept under this section shall be submitted as soon as practicable, but not later than 4 months after the end of the financial year to which they relate, by the Agency to the Comptroller and Auditor General for audit and a copy of the accounts as so audited shall be presented to the Minister as soon as practicable and the Minister shall cause a copy of the accounts as so audited to be laid before each House of the Oireachtas.