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Local Government (Planning and Development) Act, 1976
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Accounts and audits.

8.—(1) The Board shall keep in such form as may 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.

(2) Accounts kept in pursuance of this section shall be submitted by the Board to the Comptroller and Auditor General for audit at such times as the Minister shall direct and, when audited by him, shall, together with the report of the Comptroller and Auditor General thereon, be presented to the Minister who shall cause copies to be laid before each House of the Oireachtas.