Health Act 2004
Accounts of Executive. |
36.—(1) The Executive shall keep all proper and usual accounts of all money received or expended by it. | |
(2) The Executive shall, in respect of each financial year, prepare annual financial statements (including accounts of income and expenditure and a balance sheet) in such form as the Minister may direct. | ||
(3) The annual financial statements shall be prepared by the Executive in accordance with accounting standards specified by the Minister. | ||
(4) The Executive shall adopt the annual financial statements on or before the 1st day of April in the year following the financial year to which they relate. | ||
(5) On adopting the financial statements, the Executive shall submit a copy of them— | ||
(a) to the Comptroller and Auditor General for audit, and | ||
(b) to the Minister at the same time. | ||
(6) On completing the audit, the Comptroller and Auditor General shall send to the Executive a copy of the annual financial statements together with the report on the audit. | ||
(7) The Executive shall immediately transmit a copy of the audited annual financial statements together with the Comptroller and Auditor General's report to the Minister who shall ensure that a copy of each is laid before both Houses of the Oireachtas as soon as practicable. | ||
(8) Any examination of the Executive by the Comptroller and Auditor General under section 9 of the Comptroller and Auditor General (Amendment) Act 1993 shall extend to any arrangement entered into by the Executive under section 38 . |