Planning and Development Act, 2000

Accounts and audits of Board.

117.—(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 under 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 shall, together with the report of the Comptroller and Auditor General, be presented to the Minister who shall cause copies to be laid before each House of the Oireachtas.