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Accounts and audits.
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17.—(1) The Director, following the agreement of the Authority, 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 the Minister and shall furnish to the Minister any information which the Minister may require in relation to such estimates, including proposals and future plans relating to the discharge by the Authority of its functions over a period of years, as required.
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(2) The Director, under the direction of the Authority, shall cause to be kept, on a continuous basis and in either or both a legible and a machine readable form, all proper books of account of all income and expenditure of the Authority, and of the sources of such income and the subject matter of such expenditure, and of the property, assets and liabilities of the Authority and shall keep and shall account to the Authority for all such special accounts as the Minister or the Authority, with the consent of the Minister, may from time to time direct should be kept.
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(3) (a) The Authority, the Director and any relevant member of the staff of the Authority shall, whenever so requested by the Minister, permit any person appointed by the Minister to examine the books or other records of account of the Authority in respect of any financial year or other period and shall facilitate any such examination, and the Authority shall pay such fee therefor as may be fixed by the Minister.
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(b) In this subsection “relevant member of the staff of the Authority” means a member of the staff of the Authority in respect of whom there has been duly assigned duties which relate to the books or other records of account referred to in paragraph (a).
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(4) (a) The accounts kept by the Authority by virtue of this section shall be prepared by the Director and approved by the Authority as soon as practicable but not later than 3 months after the end of the financial year to which they relate for submission to the Comptroller and Auditor General for audit.
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(b) A copy of the accounts referred to in paragraph (a) and the report of the Comptroller and Auditor General thereon shall be presented to the members of the Authority and to the Minister as soon as practicable and the Minister shall cause a copy of these documents to be laid before each House of the Oireachtas.
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(5) The Director shall be the accountable person in relation to the accounts of the Authority and shall, whenever he or she so is required by a Committee of Dáil éireann established under Standing Orders of Dáil éireann to examine and report to Dáil éireann on the appropriation accounts and reports to the Comptroller and Auditor General, give evidence to that Committee on all matters pertaining to the expenditure of the Authority.
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