Fisheries Act, 1980
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Accounts and audits. |
22.—(1) The Central Board and, subject to subsection (2) of this section, each regional board shall keep, in such form as may be approved of by the Minister with the consent of the Minister for Finance, all proper and usual accounts of all moneys received or expended by it, including in particular all such special accounts as the Minister may from time to time direct. | |
(2) The amount received by a regional board on account of subscriptions payable under section 58 of this Act shall be shown as a separate item in the accounts kept by such board in pursuance of this section. | ||
(3) Accounts kept in pursuance of this section shall be submitted annually by the board by whom they are kept to the Comptroller and Auditor General for audit and, immediately after the audit, a copy of the accounts and any accounts kept pursuant to a direction of the Minister, together with the report of the Comptroller and Auditor General on the accounts, shall be sent by such board to— | ||
(a) in case the accounts are accounts kept by the Central Board, the Minister, | ||
(b) in case the accounts are accounts kept by a regional board, the Central Board. | ||
(4) As soon as may be after the accounts relating to a particular year have been received by the Central Board from all of the regional boards, the Central Board shall send a copy of the accounts to the Minister together with such observations thereon (if any) as the Central Board considers appropriate. | ||
(5) The Minister shall cause copies of accounts presented to him under this section by the Central Board, together with copies of the report of the Comptroller and Auditor General thereon, to be laid before each House of the Oireachtas. |