Broadcasting Authority Act, 1960

Accounts and audits.

25.—(1) The Authority shall keep in such form as shall be approved by the Minister, after consultation with the Minister for Finance, all proper and usual accounts of all moneys received or expended by it, including an income and expenditure account and a balance sheet, and, in particular, shall keep in such form as aforesaid all such special accounts as the Minister on his own motion, or at the request of the Minister for Finance, shall from time to time direct.

(2) The accounts of the Authority for each year shall be audited within ninety days or such longer time as the Minister may in any particular case allow after the end of that year and shall be the subject of a report by duly qualified auditors appointed annually for the purpose by the Minister, with the consent of the Minister for Finance, and the fees of the auditors and the expenses generally of the audits shall be paid by the Authority.

(3) The Minister may, with the consent of the Minister for Finance, appoint the time, place and method of conducting the audit of the accounts of the Authority under this section, and may also appoint the accounts of which copies are to be furnished to the Minister under this section.

(4) Immediately after every audit under this section of the accounts of the Authority, the Authority shall send to the Minister a copy of the income and expenditure account and balance sheet as certified by the auditors, a copy of the auditors' report, and copies of such of the accounts submitted to the auditors as are appointed under the foregoing subsection to be furnished to the Minister.

(5) The Minister shall cause the documents furnished to him under this section to be laid before each House of the Oireachtas.