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Audit of accounts.
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14.—The Act of 1980 is hereby amended by the substitution of the following for section 22:
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“22.—(1) A board shall, as soon as may be but not later than 3 months after the end of each accounting period in a year, submit to the Comptroller and Auditor General for audit all accounts kept by the board in pursuance of section 20 of this Act.
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(2) A board shall, as soon as may be but not later than one month after an audit referred to in subsection (1) of this section is carried out, present to the Minister a copy of its accounts, including any accounts kept pursuant to a direction of the Minister under section 20(3) of this Act, together with the report of the Comptroller and Auditor General on the accounts.
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(3) The Minister shall, within 3 months after receiving them, cause copies of accounts presented to the Minister under this section, together with copies of the report of the Comptroller and Auditor General on the accounts, to be laid before each House of the Oireachtas.”.
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