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Accounts and audits
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26. (1) The chief executive officer, under the direction of the Board, shall cause to be kept on a continuous basis proper books of account of all the income and expenditure of the NCH, and of the sources of such income and the subject matter of such expenditure, and of the property, assets and liabilities of the NCH, and the chief executive officer shall cause to be kept such other accounts as the Minister or the Board with the consent of the Minister may direct from time to time to be kept in such form as the Minister or the Board may direct.
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(2) The books, records and special accounts kept under this section shall be kept—
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(a) in such form, and
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(b) for such accounting periods,
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as the Board, with the consent of the Minister, with the consent of the Minister for Public Expenditure and Reform, may specify.
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(3) The accounts of the NCH prepared by the chief executive officer and approved by the Board shall be submitted to the Comptroller and Auditor General for audit as soon as practicable but not later than 3 months after the end of the financial year to which they relate.
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(4) Within 3 months of the Comptroller and Auditor General issuing an audit certificate for the accounts of the NCH, a copy of—
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(a) the accounts, and
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(b) the report of the Comptroller and Auditor General on the accounts,
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shall be presented by the Board to the Minister who shall, as soon as practicable, cause copies of them to be laid before each House of the Oireachtas.
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(5) The financial year of the NCH shall be the period of 12 months ending on 31 December in any year and, for the purposes of this section, the period commencing on the establishment day and ending on 31 December of that year shall be deemed to be a financial year.
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(6) The Board, the chief executive officer and the other members of staff of the NCH shall, whenever so requested by the Minister, permit any person appointed by the Minister to examine the books and accounts of the NCH in respect of any financial year or other period and shall facilitate such examination, and the Board shall pay such fee as may be fixed by the Minister for the examination.
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