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Accounts and audits of Boards.
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35.—(1) A Board shall submit estimates of income and expenditure to the Minister in such form, in respect of such periods, and at such times as may be required by him or her and shall furnish to the Minister any information which he or she may require in relation to such estimates.
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(2) A Board shall cause to be kept on a continuous basis proper books of account of all income and expenditure of the Board, and of the sources of such income and the subject matter of such expenditure, and of the property, assets and liabilities of the Board and shall keep all such special accounts as the Minister may from time to time direct.
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(3) The financial year of a Board shall be the period of twelve months ending on the 31st day of December in any year, and for the purposes of this provision the period commencing on the date of the commencement of this section and ending on the 31st day of December, 1998, shall be deemed to be a financial year.
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(4) A Board and the officers thereof, shall, whenever so requested by the Minister, permit any person appointed by him or her to examine the books and accounts of the Board in respect of any financial year or other period and shall facilitate any such examination, and the Board shall pay such fee therefor as may be fixed by the Minister.
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(5) (a) The accounts of a Board for each year shall be prepared in such form and manner as may be specified by the Minister.
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(b) The accounts shall be submitted as soon as may be but not later than 6 months after the end of the financial year to which they relate by the Board to the Comptroller and Auditor General for audit.
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(c) A copy of the accounts and the auditor's report thereon shall be presented to the members of the Board and to the Minister as soon as may be but not later than 12 months after the end of the financial year to which they relate and the Minister shall cause a copy of the documents aforesaid to be laid before each House of the Oireachtas.
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