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Accounts and audits.
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17.—(1) An Chomhairle 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 expended by it.
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(2) Accounts kept in pursuance of this section shall be submitted annually by An Chomhairle to the Comptroller and Auditor General for audit at such times as the Minister, with the concurrence of the Minister for Finance, directs.
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(3) Immediately after audit under this section of the accounts of An Chomhairle, an abstract of the accounts, certified by the Comptroller and Auditor General, and a copy of the Comptroller and Auditor General's report shall be presented to the Minister.
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(4) The Minister shall cause copies of the documents referred to in subsection (3) of this section to be laid before each House of the Oireachtas.
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